Section 56(5) in Punjab Goods and Services Tax Rules, 2017
(5)Every registered person shall keep the particulars of -(a)names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;(b)names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions 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.
