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Records to be maintained by owner or operator of godown or warehouse and transporters

Article 3 - Draft-Rules - ACCOUNTS AND RECORDS - Goods and Services Tax - Article 3 - 3. (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under th .....

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lment number shall be generated and communicated to the said person. (2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory. (3) Every person who is .....

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1, any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith GSTIN of the registered consignor and consignee for each of his branches. (5) Subject to .....

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