Accounts and other records
Section 42
Bill
ACCOUNTS AND RECORDS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER-XI
ACCOUNTS AND RECORDS
42. Accounts and other records
(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 this behalf:
Provided that where more than one place of business is specified in the certificate of registration, the accounts relating to each pl
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