https://www.taxtmi.com/article/detailed?id=7566 Registered persons must keep comprehensive accounts at principal and additional places of business-covering production, inward/outward supplies, stock, input tax credit and output tax-with prescribed registers for invoices, delivery challans, credit/debit notes and vouchers; non-composition taxpayers must maintain stock and tax registers including reverse charge details. Electronic records are permitted subject to authentication, backup, edit logs and production of files/passwords on demand. The proper officer may determine tax where supplies are unaccounted or goods are stored at undeclared premises, and the commissioner may notify additional requirements or relax obligations for specified classes. en-us Tue, 22 Aug 2017 06:50:17 +0530 Tue, 22 Aug 2017 06:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7566 Registered persons must keep comprehensive accounts at principal and additional places of business-covering production, inward/outward supplies, stock, input tax credit and output tax-with prescribed registers for invoices, delivery challans, credit/debit notes and vouchers; non-composition taxpayers must maintain stock and tax registers including reverse charge details. Electronic records are permitted subject to authentication, backup, edit logs and production of files/passwords on demand. The proper officer may determine tax where supplies are unaccounted or goods are stored at undeclared premises, and the commissioner may notify additional requirements or relax obligations for specified classes. Articles Goods and Services Tax - GST Tue, 22 Aug 2017 06:50:17 +0530 https://www.taxtmi.com/article/detailed?id=7566