Accounts and records under the CGST Act, 2017 form the foundation for self-assessment, return filing, input tax credit, refunds and verification of tax liability. Sections 35 and 36, read with Rules 56, 57 and 58, prescribe requirements relating to maintenance, accessibility and retention of records, including stock, production, advances, tax liability,   Website URL: https://taxguru.in/goods-and-service-tax/accounts-record-cgst-act-compliance-evidence-legal-consequences.html