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Accounts and other records

Section 53 - ACCOUNTS AND RECORDS - Goods and Services Tax - Section 53 - CHAPTER XII ACCOUNTS AND RECORDS 53. (1) Every registered taxable 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 prescr .....

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ts or documents for such purpose as may be specified. (3) Where the [Commissioner/ Chief Commissioner] considers that any class of taxable persons is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed. (4) Every registered taxable person whose turnover during a financial year exceeds the prescribed limit shall .....

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