https://www.taxtmi.com/article/detailed?id=7536 Section 35 and Section 36 with Rules 56-58 require registered persons to maintain comprehensive books and records at principal and additional places of business, documenting production, supplies, stock details, input tax credit, output tax (including reverse charge and TDS), imports/exports, advances and documentary registers; specialised registers are mandated for works contracts, agents, transporters and warehouse operators; electronic records are allowed with backup, digital authentication and edit logs; serial numbering, statutory retention periods and GST audit obligations apply. en-us Thu, 03 Aug 2017 07:12:18 +0530 Thu, 03 Aug 2017 07:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7536 Section 35 and Section 36 with Rules 56-58 require registered persons to maintain comprehensive books and records at principal and additional places of business, documenting production, supplies, stock details, input tax credit, output tax (including reverse charge and TDS), imports/exports, advances and documentary registers; specialised registers are mandated for works contracts, agents, transporters and warehouse operators; electronic records are allowed with backup, digital authentication and edit logs; serial numbering, statutory retention periods and GST audit obligations apply. Articles Goods and Services Tax - GST Thu, 03 Aug 2017 07:12:18 +0530 https://www.taxtmi.com/article/detailed?id=7536