(b) Every registered person executing works contract shall keep separate accounts for works contract under CGST Rules, 2017. List the details to be…

Every registered person executing works contract shall keep separate accounts for works contract showing the names and addresses of the persons on whose behalf the works contract is executed;description, value and quantity (wherever applicable) of goods/services received for the execution of works contract;the details of payment received in respect of each works contract; andthe names and addresses of suppliers from whom he received goods or services.