https://www.taxtmi.com/acts?id=30379 Registered persons must keep 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; accounts for each specified place must be kept at that place and may be maintained electronically. Warehouse operators and transporters must maintain prescribed consignor, consignee and relevant records. The Commissioner may require additional accounts or permit alternative maintenance for classes of taxpayers. Turnover-above-limit persons must obtain statutory audit and submit audited accounts and reconciliation; failure to account triggers tax determination as if supplies were made, with relevant tax-determination provisions applying. en-us Mon, 10 Jul 2017 14:50:16 +0530 Fri, 18 Aug 2017 18:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30379 Registered persons must keep 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; accounts for each specified place must be kept at that place and may be maintained electronically. Warehouse operators and transporters must maintain prescribed consignor, consignee and relevant records. The Commissioner may require additional accounts or permit alternative maintenance for classes of taxpayers. Turnover-above-limit persons must obtain statutory audit and submit audited accounts and reconciliation; failure to account triggers tax determination as if supplies were made, with relevant tax-determination provisions applying. Act-Rules GST - States Mon, 10 Jul 2017 14:50:16 +0530 https://www.taxtmi.com/acts?id=30379