Section 32(1) in Kerala General Sales Tax Rules, 1963
(1)Every person registered under the Act, every dealer liable to get himself registered under the Act and every other dealer who is so required by an assessing authority by notice served in the prescribed manner, shall keep and maintain the following books of accounts disclosing true and complete accounts of his daily transactions in Malayalam, Tamil, Kannada Gujarathi or English showing the goods produced, manufactured, bought and sold by him and the value thereof separately together with the vouchers and bills:-(i)a daily cash book, that is to say, a record of all cash receipts and payment kept & maintained from day to day indicating the cash balance in hand at the end of each day;(ii)a journal, if the accounts are maintained according to mercantile System of accounting;(iii)a ledger.
