Every registered dealer liable to pay tax under clause (a) of section 9 shall, in addition to the accounts referred to in sub-rules (1), (2) and (3) of rule 67, maintain such accounts and documents as may be required to establish his claim for filing revised return for any tax period, zero rate sales, claim of input tax credit, stock of goods, cash balance, utilisation of waybills and statutory declaration forms issued under the Central Sales Tax Act, 1956 and other claims and transactions relating or incidental to the business of such dealer.