https://www.taxtmi.com/manuals?id=2579 Registered persons must on demand produce books of account and related records, including electronic records in hard copy or electronic format; where records are stored electronically they must provide file details, passwords, code explanations and a print sample. Such records must be made available for scrutiny by authorised officers or nominated accountants within fifteen working days or such extended period. If goods or services are not accounted for (except specified exceptions), the proper officer may determine tax as if supplies had occurred and recovery provisions apply accordingly. en-us Thu, 06 Apr 2023 11:01:00 +0530 Fri, 12 Jul 2024 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2579 Registered persons must on demand produce books of account and related records, including electronic records in hard copy or electronic format; where records are stored electronically they must provide file details, passwords, code explanations and a print sample. Such records must be made available for scrutiny by authorised officers or nominated accountants within fifteen working days or such extended period. If goods or services are not accounted for (except specified exceptions), the proper officer may determine tax as if supplies had occurred and recovery provisions apply accordingly. Manuals GST Thu, 06 Apr 2023 11:01:00 +0530 https://www.taxtmi.com/manuals?id=2579