Section 58(1)(vi) in Kerala Value Added Tax Rules, 2005
(vi)a stock register showing date wise details of in-outbalance position of goods indicating opening stock, goods purchased, goods received otherwise than by way of purchase, goods received on stock transfer, goods sold or used for manufacturing, goods disposed of otherwise than by way of sale or manufacturing, consignment or stock transfer, goods bought or sold in the course of inter state trade or commerce or in the course of export out of or import into the territory of India, and the closing stock. Where goods are disposed of in different ways, local sales, interstate sale, export, use in manufacture etc, the quantitative details of goods disposed of under each category shall be separately furnished in the register.