Section 35(1) in The Central Goods and Services Tax Act, 2017
(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-(a)production or manufacture of goods;(b)inward and outward supply of goods or services or both;(c)stock of goods;(d)input tax credit availed;(e)output tax payable and paid; and(f)such other particulars as may be prescribed:Provided that where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business:Provided further that the registered person may keep and maintain such accounts and other particulars in electronic form in such manner as may be prescribed.
