Section 56(14) in Rajasthan Goods and Services Tax Rules, 2017
(14)Every registered person executing works contract shall keep separate accounts for works contract showing ,-(a)the names and addresses of the persons 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 utilized 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.
