GST Records to be Kept by Transporters, Warehouse (Godown) Owners/ Operators – Special Requirements

The GST Law levies some additional responsibilities on the transporters and warehouse operators, because through them, tax evasion can be checked.

Enrolment

Those transporters and warehouser owners/ operators, who are not already registered in GST (because they may be not required to), must compulsorily submit some basic details regarding his business in FORM GST ENR-01, and get a unique enrolment number which shall be generated and communicated. Where required, they shall amend the details furnished in FORM GST ENR-01 from time to time.

Special Records to be Kept

Transporter

• Maintain records of –
  • The consigner, consignee along with their GSTIN, if any,
  • Details of goods transported,
  • Details of goods delivered
  • Details of goods stored in transit.

OWNER/ OPERATOR OF A GODOWN (WAREHOUSE)

• 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
  • Store the goods in such manner that they can be identified item-wise and owner-wise,
  • Facilitate any physical verification or inspection by the proper officer on demand.

So, do keep in mind!

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