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of <h1>Warehouse Operators and Transporters Must Maintain Detailed Records Under Section 35(2) and Rule 58 of CGST Act/Rules</h1> Under Section 35(2) of the CGST Act and Rule 58 of the CGST Rules, it is mandatory for owners or operators of warehouses, godowns, and transporters to maintain detailed records of consignors, consignees, and goods stored or transported, regardless of registration status. These entities must submit business details electronically via FORM GST ENR-01. Transporters with multiple state registrations can obtain a unique enrolment number through FORM GST ENR-02. They must keep records of goods transported, delivered, and stored, while custodians or agents must maintain accurate records for goods handled on behalf of registered persons.
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