201. Maintenance of sales tax account registers, bills, vouchers, documents etc.

(1) Every dealer who is registered under the Act or to whom a notice has been served to furnish under sub-section (2) of section 30 shall, in addition to the accounts and the books of accounts referred to in sub-section (1) of section 62, maintain a true and upto-date account of all sales of goods made by him in a sales tax account register in Form 35.

(2) For the purpose of furnishing return and making payment of tax as required by section 30 and rules made thereunder, the sales tax account register referred to in sub-rule (1) shall be totalled by the dealer at least once at the end of each month and shall be in agreement with the total amount of sales of goods according to his accounts and the books of accounts that he maintains in terms of sub-section (1) of section 62.

(3) Every dealer shall maintain such declarations received and documents, vouchers, bills or cash memos, counterfoils of declarations issued by him, as may be required in support of any entry in his accounts, books of accounts or sales tax account register that he is required to maintain by or under sub-section (1) of section 62.