Transporter recordkeeping obligations require production of transport and storage records on demand, permitting inspections and penalties. Transporters, whether registered or not, must maintain records of goods transported, delivered, and stored in transit, including the GSTINs of registered consignors and consignees, and ensure stored goods are identifiable item wise and owner wise. Carriers of registered persons must keep true records and produce them on demand. Authorized officers have powers to inspect transporter premises and enforce compliance; other authorities must assist state tax officers. Failure to maintain or furnish records attracts statutory penalty, and obstructing officers is a punishable offence with enhanced penalty for repeat conviction.
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Provisions expressly mentioned in the judgment/order text.
Transporter recordkeeping obligations require production of transport and storage records on demand, permitting inspections and penalties.
Transporters, whether registered or not, must maintain records of goods transported, delivered, and stored in transit, including the GSTINs of registered consignors and consignees, and ensure stored goods are identifiable item wise and owner wise. Carriers of registered persons must keep true records and produce them on demand. Authorized officers have powers to inspect transporter premises and enforce compliance; other authorities must assist state tax officers. Failure to maintain or furnish records attracts statutory penalty, and obstructing officers is a punishable offence with enhanced penalty for repeat conviction.
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