Section 56(14) in Kerala Goods and Services Tax Rules, 2017
(14)Every registered person executing work contract shall keep separate account for works contract showing(a)the names and addresses of the person on whose behalf the works contract is executed(b)description, value and quantity (wherever applicable) of goods or services received for the execution of works contract(c)description, value and quantity (wherever applicable) of goods or services execution in the execution of works contract(d)the details of payment received in respect of each works contract; and(e)the names and addresses of suppliers from whom he received goods or services.
