Rule 58 of CGST Rules -Records to be maintained by owner or operator of godown or warehouse andtransporters

Rule 58 of CGST Rules -Records to be maintained by owner or operator of godown or warehouse andtransporters

(updated as on 15.11.2017)

(1) Every person required to maintain records and accounts in accordancewith 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 inFORM GST ENR-01,either directly or through a Facilitation Centre notified by theCommissioner and, upon validation of the details furnished, a unique enrolment numbershall be generated and communicated to the said person. (2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territoryshall 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 detailsfurnished in FORM GST ENR-01 electronically on the common portal either directly orthrough 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 maintain records ofgoods transported, delivered and goods stored in transit by him along with the Goodsand Services Tax Identification Number of the registered consignor and consigneefor each of his branches.

(b) every owner or operator of a warehouse or godown shall maintain books ofaccounts with respect to the period for which particular goods remain in thewarehouse, including the particulars relating to dispatch, movement, receipt anddisposal of such goods.

(5) The owner or the operator of the godown shall store the goods in such manner that theycan be identified item-wise and owner-wise and shall facilitate any physical verification orinspection by the proper officer on demand.

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CHAPTER VII

ACCOUNTS AND RECORDS

Chapter VIIof CGST Rules, 2017 consists of three rules relating to ACCOUNTS & RECORDS RULES under the GST regime. All this rules are available for your ready reference. Rule 56 :Maintenance of accounts by registered persons Rule 57 :Generation and maintenance of electronic records Rule 58 :Records to be maintained by owner or operator of godown or warehouse &transporters