Section 56(5) in Kerala Goods and Services Tax Rules, 2017
(5)Every registered person shall keep the particular of-(a)names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Ordinance;(b)names and complete address of the person to whom he has supplied goods or services, where required under the provision of this chapter;(c)the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
