Rule 58. Records to be maintained by owner or operator
of go down 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 person.
1[(1A) For the purposes of Chapter XVI of these rules,
a transporter who is registered in more than one State or Union Territory
having the same Permanent Account Number, he may apply for a unique common
enrolment number by submitting the details in FORM GST ENR-02 using any one of
his Goods and Services Tax Identification Numbers, and upon validation of the
details furnished, a unique common enrolment number shall be generated and
communicated to the said transporter:
Provided that where the said 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 of the said
Chapter XVI.]
(2) The person enrolled under sub-rule(1) as aforesaid
in any other State or Union territory shall be deemed to been 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 maintain records of goods transported, delivered and goods stored
in transit by him along with the Goods and Services Tax Identification Number
of the registered consigner and consignee for each of his branches.
(b) every owner or operator of a warehouse or go down
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.
(5) The owner or the operator of the go down 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.
