Section 56(11) in Rajasthan Goods and Services Tax Rules, 2017
(11)Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-(a)particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;(b)particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;(c)particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;(d)details of accounts furnished to every principal; and(e)tax paid on receipts or on supply of goods or services effected on behalf of every principal.
