ACCOUNTS AND RECORDS

3. 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 enrollment 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 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 provision of rule 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 the provision of rule 1, 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.

(6) 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.