(a) dealer;
(b) person on whom a notice has been served to furnish returns under section 29;
(c) transporter; and
(d) operator of a warehouse; shall prepare and retain sufficient records to allow the Commissioner to readily ascertain the amount of tax due under this Act, and to explain all transactions, events and other acts engaged in by the person that are relevant for any purpose of this Act.
(a) every dealer shall preserve a copy of all tax invoices issued by him;
(b) every dealer shall preserve the original of all tax invoices received by him; and
(c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment.
Section 49 • Arunachal Pradesh Goods Tax Act, 2005
49. Records and accounts.
arunachal-pradesh-goods-tax-act-2005-sec-49.json
•
Section 49
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"number": "49",
"title": "49. Records and accounts.",
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"content": "(a) dealer;\n(b) person on whom a notice has been served to furnish returns under section 29;\n(c) transporter; and\n(d) operator of a warehouse; shall prepare and retain sufficient records to allow the Commissioner to readily ascertain the amount of tax due under this Act, and to explain all transactions, events and other acts engaged in by the person that are relevant for any purpose of this Act.\n(a) every dealer shall preserve a copy of all tax invoices issued by him;\n(b) every dealer shall preserve the original of all tax invoices received by him; and\n(c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment.",
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