https://www.taxtmi.com/acts?id=29613 Registered persons must maintain true and correct accounts at their principal place of business covering production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars, with electronic maintenance permitted. Owners or operators of storage facilities and transporters must keep prescribed consignment records. The Commissioner may require additional documents from classes of taxable persons or permit alternative account-keeping methods for specified classes. Turnover-above-threshold registered persons must obtain an auditor's report and submit audited accounts and reconciliation statements. Failure to account for supplies permits the proper officer to determine tax on unaccounted supplies and apply assessment and recovery provisions mutatis mutandis. en-us Tue, 04 Jul 2017 18:37:34 +0530 Wed, 16 Aug 2017 12:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29613 Registered persons must maintain true and correct accounts at their principal place of business covering production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars, with electronic maintenance permitted. Owners or operators of storage facilities and transporters must keep prescribed consignment records. The Commissioner may require additional documents from classes of taxable persons or permit alternative account-keeping methods for specified classes. Turnover-above-threshold registered persons must obtain an auditor's report and submit audited accounts and reconciliation statements. Failure to account for supplies permits the proper officer to determine tax on unaccounted supplies and apply assessment and recovery provisions mutatis mutandis. Act-Rules GST - States Tue, 04 Jul 2017 18:37:34 +0530 https://www.taxtmi.com/acts?id=29613