Section 45(9) in Gujarat Value Added Tax Rules, 2006
(9)Every dealer or person engaged in the transfer of right to use any goods shall keep -(a)particulars of names and addresses of the persons to whom he has delivered the goods for use,(b)details of amounts received in respect of each transaction, and(c)monthly stock accounts in respect of each commodity dealt with by him and such stock account shall contain particulars of purchases or receipts, deliveries and balance of stock.
