Compulsory to maintained accounts & records by owner or operator of godown or warehouse and transporters Sec 35(2)

Recordkeeping obligations require warehouse owners and transporters to maintain prescribed consignment and inventory records and enrol electronically.

Owners or operators of godowns, warehouses and transporters must maintain prescribed records of consignor, consignee and goods details, submit business information electronically for enrolment (with provision for a unique common enrolment number for multi State transporters), and keep branchwise records of transported, delivered and in transit goods; warehouse operators must record dispatch, movement, receipt and disposal and store goods item wise and owner wise to allow identification and inspection, while custodians and clearing/forwarding agents must maintain and produce true records of goods handled.