Section 56(16) in Kerala Goods and Services Tax Rules, 2017
(16)Accounts maintained by the registered person together with all the invoices bills of supply credit and debit notes and delivery challans relating to stocks deliveries inward supply and outward supply shall be preserved for the period as provided in section 36 and shall where such accounts and documents are maintained manually be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
