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Compulsory to maintained accounts & records by owner or operator of godown or warehouse and transporters Sec 35(2) - GST Ready Reckoner - GSTExtract Compulsory to maintained books of records account by owner or operator of godown or warehouse and transporters Compulsory to maintained books of account by transporters, owners or operators of godowns [as per Section 35(2) of CGST Act read with rule 58 of CGST Rules ] As per section 35(2) of CGST Act , Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, records of the consignee and other relevant details of the goods in such manner as may be prescribed. Unregistered owner/operator/transporter - unique Enrolment Number The transporters, owners or operators of godowns, irrespective of whether he is a registered person or not, shall submit the details regarding their business electronically on the Common Portal in FORM GST ENR-01. [ Sub-rule 1 of rule 58 of CGST Rules ] A transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter: a unique enrolment number shall be generated and communicated to them. a person enrolled in any other State or Union territory shall be deemed to be enrolled in the State or Union Territory. The transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the e-way bill rules. Mandatory to records maintained by every person engaged in transporting goods or owner or operator of a warehouse or godown As per Sub Rule 4(a) of Rule 58 of CGST Rules , every person engaged in the business of transporting goods , irrespective of whether he is a registered person or not, shall maintain records of goods transported, delivered and goods stored in transit by him and for each of his branches. As per Sub Rule 4(b) of Rule 58 of CGST Rules , every owner or operator of a warehouse or godown shall maintain books of accounts, with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt, and disposal of such goods. Manner of Goods Store:- The goods shall be stored in such manner that they can be identified item wise and owner wise and shall facilitate any physical verification or inspection, if required at any time. [ Sub Rule 5 of Rule 58 of CGST Rules ] Records to be maintained by a custodian/clearing and forwarding agent [sub-rule 17 rule 56 of CGST Rules] 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.
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