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    <title>Additional documents &amp; records to be maintained by registered person Sec 35(3) read with rule 56</title>
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    <description>Registered persons must maintain separate records to attribute supplies, receipts and tax liabilities: agents must retain authorisations and particulars of goods or services transacted for each principal, manufacturers must keep monthly production accounts with quantitative raw material and output details including waste and by products and follow the revised special procedure for specified goods, suppliers of services must record goods and input services used and services supplied, and works contractors must document contract parties, goods and services received and used, payments for each contract and supplier details, pursuant to Rule 56 and related notifications.</description>
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