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Accounts and other records

Section 42 - ACCOUNTS AND RECORDS - Goods and Services Tax - Section 42 - CHAPTER-XI ACCOUNTS AND RECORDS 42. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of production or manufacture of goods, of inward or outward supply of goods and/or services, of stock of goods, of input tax credit availed, of output tax payable and paid, and such other particulars as may be prescribed in t .....

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