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

Rule-58 of CGST Rules 2017

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

(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 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

• 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
• 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
• Sub­ject to the pro­vi­sions of rule 56,- 
  • any per­son engaged in the busi­ness of trans­port­ing goods shall main­tain records of goods trans­port­ed, deliv­ered and goods stored in tran­sit by him along­with the Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the reg­is­tered con­sign­er and con­signee for each of his

• 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

The own­er or the oper­a­tor of the godown shall store the goods in such man­ner that they can be iden­ti­fied item-wise and own­er-wise and shall facil­i­tate any phys­i­cal ver­i­fi­ca­tion or inspec­tion by the prop­er offi­cer on demand.