(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 invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers.

(2) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the balance of stock including raw materials, finished goods, scrap and wastage thereof.

(3) Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto.

(4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9, tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.

(5) Every registered person shall keep the particulars of-

(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Ordinance;

(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;

(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.

(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.

(7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device.

(8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry shall be recorded and where the registers and other documents are maintained electronically, a log of every entry edited or deleted shall be maintained.

(9) Each volume of books of account maintained manually by the registered person shall be serially numbered.

(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.

(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-

(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;

(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;

(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;

(d) details of accounts furnished to every principal; and

(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.

(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof.

(13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied.

(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.

(15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.

(16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.

(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer.

(18) Every registered dealer who transacts 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 employs a travelling sales man or representative shall along with copy of the registration certificate, maintain true and correct account of such transactions 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 by 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.

(19) Notwithstanding anything contained in this rules, every agent or distributor selling lottery tickets in the state, shall keep the following records relating to the lotteries sold / intended to be sold in the State with respect to each draw, such as,-

(a) notification issued under sub-rule (3) and (4) of Rule 3 of the Lotteries (Regulation) Rules, 2010 with respect to the lottery and draw;

(b) Agreements or contract showing the valid appointment of distributors or selling agents by the organizing State, with respect to the lotteries sold by them;

(c) The number of the tickets received from the organizing State for sale;

(d) the tickets issued for sale;

(e) the tickets sold;

(f) tickets which remain unsold at the time of the draw;

(g) details of the prize winning tickets along with the amount of prize or prizes in respect of each draw, name and address of winners;

(h) proof of despatch and receipt of unsold tickets by the organizing State, in case the licensee is a distributor or selling agent;

(i) proof of payment of sale proceeds of the lottery to the organizing State or deposit in the Public Ledger Account of the organizing State in case the licensee is a distributor of selling agent;

and the same shall be produced for verification by any authority under this Ordinance.

(20) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force.

(20A) Every agent or distributor selling lottery tickets or a selling agent of lotteries authorised by the State and who is registered or liable to be registered under the Ordinance, shall file the information return in Annexure before the Joint Commissioner of State Tax, Intelligence and Enforcement, Thiruvananthapuram, Joint Commissioner of State Tax, Intelligence and Enforcement, Ernakulam or Joint Commissioner of State Tax, Intelligence and Enforcement, Kozhikode, as the case may be, regarding the lottery tickets supplied by them and the procedure to be adopted for verification as specified hereunder.-

(i) He shall submit on the first day of every month and, if the first day being a holiday, on the immediate next working day, the statement as provided in the Annexure relating to the draws of lotteries to be conducted during the month commencing from the next succeeding month which are intended to be sold in the State;

(ii) The organizing State or their distributor or selling agent shall file the details regarding unsold ticket particulars and produce the unsold lottery tickets before the same authority who have verified while bringing the lottery tickets for sale in the State within forty eight hours after the lottery draw;

(iii) The procedure of verification of information return is as specified below:

(a) The tickets for which the details in Annexure is filed shall be produced before the Deputy Commissioner of State tax, Thiruvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the case may be, as and when it is received from the organizing State for verification;

(b) The physical verification of the details submitted in Annexure shall be done by the Joint Commissioner of State Tax, Intelligence and Enforcement, Thiruvananthapuram, Joint Commissioner of State Tax, Intelligence and Enforcement, Ernakulam or Joint Commissioner of State Tax, Intelligence and Enforcement, Kozhikode, as the case may be, during the actual retail sale of tickets;

(c) The physical verification of unsold tickets shall be done by the Joint Commissioner of State Tax, Intelligence and Enforcement, Thiruvananthapuram, Joint Commissioner of State Tax, Intelligence and Enforcement, Ernakulam or Joint Commissioner of State Tax, Intelligence and Enforcement, Kozhikode, as the case may be.

(d) Violations of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the rules made thereunder, if any, detected by any authority shall be informed to the police for initiating action under section 7 of the said Act and to the Government for initiating action under section 4 of the said Act.

Annexure

[See sub-rule (20A) of rule 56]