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<h1>Andhra Pradesh Transporters Must Maintain Detailed GST Records; Non-Compliance May Lead to Penalties or Imprisonment.</h1> The circular from the Andhra Pradesh Commercial Taxes Department outlines the requirements for transporters under the Andhra Pradesh Goods and Services Tax Act, 2017. Transporters, including those involved in railways, sea ports, and airports, must maintain detailed records of goods transported, delivered, and stored, including GSTIN details of consigners and consignees. Transporters must facilitate inspections by proper officers, and failure to comply may result in penalties up to Rs. 25,000 or imprisonment for obstructing officers. Joint Commissioners of State Tax are tasked with ensuring transporters are informed of these obligations and comply with the statutory requirements.