https://www.taxtmi.com/article/detailed?id=8760 Registered persons must maintain true and correct accounts at their principal place of business covering production or manufacture, inward and outward supplies, stock, input tax credit availed, and output tax payable and paid, together with prescribed transactional documents in physical or electronic form. Specific record requirements apply to composition dealers, agents, carriers, manufacturers, service providers and works contractors. Books and related invoices must be preserved for the prescribed retention period, made available at related places of business, and produced on demand; misplaced documents found elsewhere are presumed to be maintained by the registered person unless disproved. en-us Wed, 09 Oct 2019 18:14:12 +0530 Wed, 09 Oct 2019 18:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8760 Registered persons must maintain true and correct accounts at their principal place of business covering production or manufacture, inward and outward supplies, stock, input tax credit availed, and output tax payable and paid, together with prescribed transactional documents in physical or electronic form. Specific record requirements apply to composition dealers, agents, carriers, manufacturers, service providers and works contractors. Books and related invoices must be preserved for the prescribed retention period, made available at related places of business, and produced on demand; misplaced documents found elsewhere are presumed to be maintained by the registered person unless disproved. Articles Goods and Services Tax - GST Wed, 09 Oct 2019 18:14:12 +0530 https://www.taxtmi.com/article/detailed?id=8760