Section 15(3) in Goa Tax on Entry of Goods Rules, 2000
(3)Every such dealer or person shall keep the current books of accounts at the place or places of business entered in the registration Certificate. Every purchase shall be brought to account then and there as soon as the purchase is effected.Explanation. - For the purpose of this sub-rule, "current books of accounts" shall include computer hardwares and softwares used in connection with accounting of business activities.
