Accounts and other records

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..... 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 place of busin .....

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..... al year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit to the proper officer a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 39 and such other documents in the form and manner as may be prescribed in this behalf. (5) Subject to the provisions of clause (g) of sub-sect .....

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