In order to clarify the records to be maintained by transporters and information to be furnished. - GST - States - NO. [ENFT/E3/99/2017]

GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CIRCULAR NO. [ENFT/E3/99/2017], DATED 4-1-2018 Ref : 1. CCSTs Ref. No CCW/GST/74/2017 dated 31-10-2017 2 Ref. Enft/E3/99/2017 dated 27-12-2017. 3. Section 35(2) of the APGST Act, 2017. 4. Rule 58(4)(a) and 58(5) of the APVAT Rules, 2017. 5. Rule 56(17) of the APGST Rules, 2017. 6. Section 67(1)(b) of the APGST Act, 2017. 7. Section 72(1) of the APGST Act, 2017. 8. Section 122(1)(XVI) and (XVII) of the APGST Act, 2017. 9. Section 125 of the APGST Act, 2017. 10. Section 132(1)(g) and 132(2) of the APGST Act, 2017. All the 13 Jurisdictional Joint Commissioners of State Tax in the State, and the Additional commissioner of State Tax, Enforcement Wing of this Office, are informed that in accordance with the provisions in Section 35(2) of Andhra Pradesh Goods and Services Tax Act, 2017 ('Act' for short) read with Rule 58(4)(a) of the Andhra Pradesh Goods and Services Tax Rules, 2017 ('APGST Rules, 2017' for short), every transporter, whether or not registered, is under statutory obligation to maintain the records of the goods transported, the good delivered the goods stored while m transit, the GSTIN of the registered consigner, the GSTIN of the registered consignee, and other relevant details. Under Rule 58(5) of the Rules, the transporters shall store the goods in their godowns in such a manner that they can be Identified, Item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officers on demand. It is needless to say that Railways, Sea Ports, Airports cargo, etc., are also covered under the expression Transporter Inter alia, the carrier of the goods of the registered person is required to maintain the true and correct records of such registered person and to produce the details thereof on demand under Rule 56(17) of the Rules. The proper Officers or their Authorised Officers can inspect the business premises of the transporters under section 67(1)(b) of the Act and exercise all the other powers enshrined in the other parts/provisions of Section 67 of the Act, including Section 67(2) of the Act, including Section 67(2) of the Act. The above provisions of law shall be kept in mind while collecting the information or inspecting the business premises of the transporters invoking such powers, as and when required. If the data so obtained is related to the other Divisions, the same may be forwarded to the concerned JCs(ST) for the action at their end. Section 72(1) of the obligates the Officers of Police, Railways, Customs, Officers engaged in the collection of land revenue, including village Officers, Officers of Central Tax and Officers of the Union Territory Tax to assist the State Tax Officers while exercising, inter alia, the above detailed provisions related to the transporters. If the transporters fail to keep, maintain, or retain the books of account and documents; or fail to furnish the information or documents called for, they are liable to pay penalty @ upto ₹ 25,000 under section 125 of the Act. Under section 132(1)(g) of the Act, if any transporter obstructs or prevents the said Officers in the discharge of their duties, such transporter is punishable with imprisonment for a term upto 6 months or with fine or with both. For conviction of the same offence more than once, the same attracts punishment of imprisonment upto 5 years and with fine under section 132(2) of the Act. The JCs(ST), should ensure that all the transporters, both registered and unregistered, in their respective divisions are properly enlightened of the above provisions and the obligations created thereunder, including the penal provisions and ensure compliance to the same.