Section 56(19) in Kerala Goods and Services Tax Rules, 2017
(19)Notwithstanding anything contained in this rules every agent or distributor selling lottery tickets in the state shall keep the following records relating to the lotteries sold/intended to be sold in the state with respect to each draw such as-(a)notification issued under sub-rule (3) and (4) of Rule 3 of the Lotteries (Regulation) Rules, 2010 with respect to the lottery and draw;(b)Agreements or contract showing the valid appointment of distributors or selling agents by the organizing State, with respect to the lotteries sold by them;(c)The number of the tickets received from the organizing State for sale;(d)the tickets issued for sale;(e)the tickets sold;(f)tickets which remain unsold at the time of the draw;(g)details of the prize winning tickets along with the amount of prize or prizes in respect of each draw, name and address of winners;(h)proof of despatch and receipt of unsold tickets by the organizing State in case the license is a distributor or selling agent;(i)proof of payment of sale proceed of the lottery to the organizing State or deposit in the Public Ledge Account of the organizing State in case the licensee is a distributor of selling agent;and the same shall be produced for verification by any authority under this Ordinance.
