https://www.taxtmi.com/acts?id=28848 Registered persons must maintain true and correct accounts at their principal place of business recording production, inward and outward supplies, stock, input tax credit, output tax payable and paid, and prescribed particulars; accounts for each specified business location must be kept at those locations and may be maintained electronically as prescribed. Warehouse operators and transporters must maintain prescribed consigner, consignee and goods details. The Commissioner may require additional or alternative accountkeeping for classes of taxable persons. Persons above the prescribed turnover must obtain a statutory audit and submit audited accounts and the reconciliation statement. Failure to account for supplies permits the proper officer to determine tax payable on unaccounted supplies, with tax recovery provisions applying mutatis mutandis. en-us Sat, 01 Jul 2017 14:11:19 +0530 Sat, 01 Jul 2017 14:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28848 Registered persons must maintain true and correct accounts at their principal place of business recording production, inward and outward supplies, stock, input tax credit, output tax payable and paid, and prescribed particulars; accounts for each specified business location must be kept at those locations and may be maintained electronically as prescribed. Warehouse operators and transporters must maintain prescribed consigner, consignee and goods details. The Commissioner may require additional or alternative accountkeeping for classes of taxable persons. Persons above the prescribed turnover must obtain a statutory audit and submit audited accounts and the reconciliation statement. Failure to account for supplies permits the proper officer to determine tax payable on unaccounted supplies, with tax recovery provisions applying mutatis mutandis. Act-Rules GST - States Sat, 01 Jul 2017 14:11:19 +0530 https://www.taxtmi.com/acts?id=28848