In order to clarify the records to be maintained by transporters and information to be furnished.

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.... 2 Ref. Enft/E3/99/2017 dated 27-12-2017. 3. Section 35(2) of the APGST Act, 2017. 4. Rule 58(4)(a) and 58(5) of the APVAT Rules, 2017. 5. Rule 56(17) of the APGST Rules, 2017. 6. Section 67(1)(b) of the APGST Act, 2017. 7. Section 72(1) of the APGST Act, 2017. 8. Section 122(1)(XVI) and (XVII) of the APGST Act, 2017. 9. Section 125 of the APGST Act, 2017. 10. Section 132....

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....all store the goods in their godowns in such a manner that they can be Identified, Item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officers on demand. It is needless to say that Railways, Sea Ports, Airports cargo, etc., are also covered under the expression "Transporter" Inter alia, the carrier of the goods of the registered person is require....

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....of the obligates the Officers of Police, Railways, Customs, Officers engaged in the collection of land revenue, including village Officers, Officers of Central Tax and Officers of the Union Territory Tax to assist the State Tax Officers while exercising, inter alia, the above detailed provisions related to the transporters. If the transporters fail to keep, maintain, or retain the books of acco....