Maintenance of records in relation to warehoused goods in electronic form, filing of Returns and acknowledgement of receipt of goods

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....incipal Commissioners of Customs, All Principal Commissioners of Customs & Central Excise, All Commissioners of Customs, All Commissioners of Customs & Central Excise. Sub: Maintenance of records in relation to warehoused goods in electronic form, filing of Returns and acknowledgement of receipt of goods. Sir/Madam, Regulation 11 of the Warehouse (Custody and Handling of Goods) Regulations, 2016 requires the licensee to maintain detailed records of the receipt, handling, storage and removal of goods into and from the warehouse and file monthly returns regarding the same. 2. Maintenance of records in relation to warehoused goods in digital form only: (a) Every licensee shall maintain records of recei....

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....o which such return relates. (ii) where the period specified in section 61 for warehousing of goods is expiring in a particular month, the licensee shall furnish such information to the bond officer on or before the 10th day of the month immediately preceding the month of such expiry. (b) The monthly return to be filed by the assesse as per para 3 (a) (i) shall be filed in Form- A appended to this circular. (c) The monthly return to be filed by the assesse as per para 3(a) (ii) shall be filed in Form- B appended to this circular. (d) The aforesaid returns shall be filed with the Bond officer as paper copies. 4. Acknowledgement of the receipt of goods: Upon receipt of the goods in a warehouse, the licensee shall, send....

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....ch as computer, photocopier, scanner and printer in the warehouse. (b) The prescribed returns and acknowledgements etc shall be delivered through speed post or express courier or in person as is convenient to the licensee. 7. The above requirements of maintaining digital records shall be applicable from 14th May 2016. Thus the record of any goods received on or after 14thMay 2016 shall be maintained as per the prescribed forms. There would however be no requirement of converting the manual records maintained upto 13.05.2016 to digital form and the records of the goods lying deposited in the warehouse till the 13th of May 2016 may continue to be maintained in the manner prescribed earlier. 8. Trade may be advised accordingly. 9. ....