Manufacturers:-

a) Monthly production accounts, showing the quantitative details of raw materials services used in the manufacture and

b) Quantitative details of the goods so manufactured including the waste and by product thereof

Supplier of Services:-

• Details of input services utilized and

• Details of services supplied

• The quantity details of goods in the provision of services

Agent:-

• Particulars of authorization received by him from each principal to receive or supply goods or services on behalf of such principal separately

• Particulars including description, value and quantity of goods or services received supplied on behalf of every principal

• Details on accounts furnished to every principal and

• Tax paid on receipts or on supply of goods or services effected on behalf of every principal.

Work Contractor:-

• The name and address of the person on whose behalf the work contract is executed

• Description, value and quantity of goods/services received. utilized for the execution of works contract

• The details of payment received in respect of each works contract and

• The names and addresses of suppliers from whom goods/services received