https://www.taxtmi.com/acts?id=27281 Registered persons must maintain true and correct accounts at their principal place of business-covering production, inward and outward supplies, stock, input tax credit, and output tax-and may keep records electronically as prescribed. Warehouse operators and transporters must maintain consignor, consignee and goods details. The Commissioner can require additional documents or permit alternative recordkeeping for specified classes. Persons above the prescribed turnover must obtain an accountant audit and submit audited accounts and reconciliation; failure to account triggers proper officer determination of tax on unaccounted supplies under the tax determination provisions. en-us Fri, 23 Jun 2017 16:32:22 +0530 Thu, 20 Jul 2017 10:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27281 Registered persons must maintain true and correct accounts at their principal place of business-covering production, inward and outward supplies, stock, input tax credit, and output tax-and may keep records electronically as prescribed. Warehouse operators and transporters must maintain consignor, consignee and goods details. The Commissioner can require additional documents or permit alternative recordkeeping for specified classes. Persons above the prescribed turnover must obtain an accountant audit and submit audited accounts and reconciliation; failure to account triggers proper officer determination of tax on unaccounted supplies under the tax determination provisions. Act-Rules GST - States Fri, 23 Jun 2017 16:32:22 +0530 https://www.taxtmi.com/acts?id=27281