Section 56(18) in Kerala Goods and Services Tax Rules, 2017
(18)Every registered dealer who transact business in goods at places other than his registered place of business for a temporary period like exhibition, exchange mela or the like or who employ travelling sales man or representative shall along with copy of the registration certificate maintain true and correct account of such transaction with him at such place or vessel, including a stock book showing the quantities of goods held by him quantities disposed of from day to day sale or otherwise and the balance on hand at end of each day and the same shall be produced for verification by any authority under the Ordinance.
