https://www.taxtmi.com/article/detailed?id=7739 Registered persons must keep and maintain, at their principal place of business, true and correct accounts of production, inward and outward supplies, stock, input tax credit availed and output tax payable and paid, together with prescribed particulars. Rule 56 requires retention of import/export records and documents for reverse charge supplies, including invoices, delivery challans, credit/debit notes, vouchers and e-way bills. Records must not be erased or overwritten; corrections are to be attested and electronic edits logged. en-us Fri, 24 Nov 2017 10:17:10 +0530 Fri, 24 Nov 2017 10:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7739 Registered persons must keep and maintain, at their principal place of business, true and correct accounts of production, inward and outward supplies, stock, input tax credit availed and output tax payable and paid, together with prescribed particulars. Rule 56 requires retention of import/export records and documents for reverse charge supplies, including invoices, delivery challans, credit/debit notes, vouchers and e-way bills. Records must not be erased or overwritten; corrections are to be attested and electronic edits logged. Articles Goods and Services Tax - GST Fri, 24 Nov 2017 10:17:10 +0530 https://www.taxtmi.com/article/detailed?id=7739