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

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..... tion 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01 , either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person. 1 [ (1A) For the purposes of Ch .....

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..... rolled in the State or Union territory. (3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall ma .....

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