Section 35(1) in Tripura State 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 service or both;(c)stock of goods;(d)input tax credit availed;(e)output tax payable and paid; and(f)such other particular 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 place of business;Provide further that the registered person may keep and maintain such account and other particulars in electronic form in such manner as may be prescribed.
