Section 56(1) in Kerala Goods and Services Tax Rules, 2017
(1)Every registered person shall keep and maintain in addition to the particulars mentioned in sub-section (1) of section 35 a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoice, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers.
