Rule 3 - Records to be maintained by owner or operator of godown or warehouse and transporters

Record-keeping obligations: transporters and warehouse owners must enroll and maintain identifiable goods records and permit inspections.

Persons required to keep accounts must enrol electronically on the Common Portal in FORM GST ENR-01 and obtain a unique enrolment number; enrolment in one State or Union territory is deemed enrolment elsewhere and enrolled persons must amend details electronically when required. Transporters must maintain detailed records of goods moved and stored in transit including consignor and consignee GSTINs. Warehouse and godown owners/operators must record storage periods and particulars of dispatch, movement, receipt and disposal, store goods so they are identifiable item wise and owner wise, and facilitate physical verification or inspection on demand.