Recordkeeping obligations require transporters and warehouse operators to maintain identifiable, GST-linked records for consignors and consignees and permit inspections. Rule 58 mandates electronic enrolment via FORM GST ENR-01 (and FORM GST ENR-02 for multi State transporters with the same PAN) and requires that transporters keep branch wise records of goods transported, delivered and stored in transit with consignor and consignee GSTINs, while warehouse owners/operators must maintain accounts of periods goods remain and particulars of dispatch, movement, receipt and disposal; goods must be stored item wise and owner wise and made available for inspection.