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    <title>Accounts and other records.</title>
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    <description>Registered persons must keep and maintain accurate accounts at their principal place of business recording production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars; accounts for multiple places must be kept at each place and may be maintained electronically. Warehouse operators and transporters must maintain prescribed consignment records. The Commissioner may require additional documents or permit alternative maintenance for specified classes. Persons above the prescribed turnover must obtain statutory audits and submit audited accounts and reconciliation statements. Failure to account for supplies permits the proper officer to determine tax on unaccounted supplies and apply the statutory tax determination and recovery provisions.</description>
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      <description>Registered persons must keep and maintain accurate accounts at their principal place of business recording production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars; accounts for multiple places must be kept at each place and may be maintained electronically. Warehouse operators and transporters must maintain prescribed consignment records. The Commissioner may require additional documents or permit alternative maintenance for specified classes. Persons above the prescribed turnover must obtain statutory audits and submit audited accounts and reconciliation statements. Failure to account for supplies permits the proper officer to determine tax on unaccounted supplies and apply the statutory tax determination and recovery provisions.</description>
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