https://www.taxtmi.com/acts?id=27391 Registered persons must keep true and correct accounts at their principal place of business documenting production, supplies, stock, input tax credit, output tax and other prescribed particulars; storage operators and transporters must maintain consignor and consignee records. Accounts may be maintained electronically in prescribed form. Persons exceeding the prescribed turnover limit must obtain an audit by a chartered or cost accountant and submit audited accounts and reconciliation statements. The Commissioner may require additional accounts or permit alternative maintenance for specified classes, and the proper officer may determine tax on supplies not accounted for, applying tax determination and recovery provisions mutatis mutandis. en-us Fri, 23 Jun 2017 17:42:27 +0530 Tue, 25 Jul 2017 11:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27391 Registered persons must keep true and correct accounts at their principal place of business documenting production, supplies, stock, input tax credit, output tax and other prescribed particulars; storage operators and transporters must maintain consignor and consignee records. Accounts may be maintained electronically in prescribed form. Persons exceeding the prescribed turnover limit must obtain an audit by a chartered or cost accountant and submit audited accounts and reconciliation statements. The Commissioner may require additional accounts or permit alternative maintenance for specified classes, and the proper officer may determine tax on supplies not accounted for, applying tax determination and recovery provisions mutatis mutandis. Act-Rules GST - States Fri, 23 Jun 2017 17:42:27 +0530 https://www.taxtmi.com/acts?id=27391