https://www.taxtmi.com/article/detailed?id=7961 Maintenance and retention of books and supporting records are mandatory under GST and must be kept at the principal place(s) of business. Registered persons must record production, inward and outward supplies, stock, input tax credit, output tax and prescribed particulars; electronic records are permitted with edit/delete logs. Separate ledgers for CGST, SGST/UTGST, IGST and Compensation Cess (including electronic liability, credit and cash accounts) and accounts for outward/inward supplies, production, services and works contracts must be maintained. Records must be retained for 72 months from the due date of annual return, with extended retention for appeals or investigations. en-us Fri, 13 Apr 2018 17:25:52 +0530 Fri, 13 Apr 2018 17:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7961 Maintenance and retention of books and supporting records are mandatory under GST and must be kept at the principal place(s) of business. Registered persons must record production, inward and outward supplies, stock, input tax credit, output tax and prescribed particulars; electronic records are permitted with edit/delete logs. Separate ledgers for CGST, SGST/UTGST, IGST and Compensation Cess (including electronic liability, credit and cash accounts) and accounts for outward/inward supplies, production, services and works contracts must be maintained. Records must be retained for 72 months from the due date of annual return, with extended retention for appeals or investigations. Articles Goods and Services Tax - GST Fri, 13 Apr 2018 17:25:52 +0530 https://www.taxtmi.com/article/detailed?id=7961