Ans. Every registered person must maintain records of : Production or manufacture of goods, Inward and outward supply of goods or services or both (Purchase and Sales Register), Stock of goods (Inventory Register), Input tax credit availed (Electronic Credit Ledger), Output tax payable and paid and (Electronic Liability and Electronic Cash Ledger), Records of goods or services imported or exported or Records of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers, refund vouchers and e-way bills.