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31. Keeping of accounts
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31. Keeping of accounts.- Every registered person shall, for the convenience of determining his tax liability during a particular tax period, preserve, in the form and the manner prescribed by Rules, and keep at the place of business the following records, relating to goods purchased or supplied or service provided by him or by any of his agents, namely:
(a) statement of purchase of goods and services, taxable and exempted and invoices related thereto;
(b) statement of supply of goods or providing of service, taxable or exempted export of those goods or services and the invoices related thereto;
(c) Current Account;
(d) statement of accounts of money deposited through invoice, to the treasury or to any bank approved in this behalf by the Government for the purpose of payment of value added tax;
(e) statement of stock of inputs and goods manufactured or produced;
(ee) commercial documents relating to taxable or exempted goods and rendering of service;
(f) such books and records as may be set by Special Rules:
Provided that, the Board may 1-iv notification in the official Gazette, specify the procedure anti the types of books and records which a registered person is required to maintain:
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