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

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....ST Act read with rule 58 of CGST Rules] * As per section 35(2) of CGST Act , Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain * records of the consigner, * records of the consignee and * other relevant details of the goods in such manner as may be presc....

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....hall be generated and communicated to them. * a person enrolled in any other State or Union territory shall be deemed to be enrolled in the State or Union Territory. * The transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the e-way bill rules. Mandatory to records maintained b....