CBEC draft rules on GST: Keeping records, maintaining a/c mandatory

Every registered person shall have to maintain a “true and correct” account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge under the proposed Goods and Services Tax (GST) regime, the new set of draft rules released by the Central Board of Excise and Customs (CBEC) stated. As per the rules on accounts and records under GST, a registered pers…