Accounts and Records
Every registered person is required to maintain record and accounts as prescribed in manual/electronic form.
Accounts and Records have to be maintained for 69 months.
Records have to be maintained at the address mentioned in the Registration Certificate.
If there are multiple places relevant records have to be maintained in respective place.
Now in GST regime, Details of stock has also to be maintained by the registered person.
Records have to be audited by the CA or CMA submitted to the officer along with the reconciliation.