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of <h1>Section 35: Electronic enrolment and recordkeeping rules for transporters, warehouse owners, and books, including GSTIN and branch-wise records</h1> Persons required to keep accounts under section 35 must electronically enrol via FORM GST ENR-01 (or ENR-02 for transporters with multiple-state registrations under one PAN) to receive a unique enrolment number, which applies across States/UTs and must be updated as needed. Transporters must maintain branch-wise records of goods transported, delivered and stored in transit, including GSTINs of registered consignors and consignees. Owners or operators of warehouses/godowns must keep books showing the period goods remain and particulars of dispatch, movement, receipt and disposal, store goods item-wise and owner-wise, and permit physical verification by an officer on demand.
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