https://www.taxtmi.com/circulars?id=57134 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. en-us Thu, 04 Jan 2018 00:00:00 +0530 Fri, 29 Jun 2018 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57134 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. Circulars GST - States Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57134