Compulsory to maintained accounts & records by owner or operator of godown or warehouse and transporters Sec 35(2)

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..... 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 suc .....

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..... o 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 .....

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..... f 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 p .....

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