Records to be maintained by owner or operator of go down or warehouse and transporters
Rule 58 of the CGST Rules
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Warehouse keepers and transporters not otherwise registered must enrol in ENR-01 for a unique enrolment number, and must keep records of the goods received, dispatched and stored, item by item and consignor by consignee.
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2,477 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) Every person required to maintain records and accounts in accordance with the provisions of sub-section
(2) of section 35 , if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01 either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person. 1 [(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter: Provided that where the said 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 said Chapter XVI.]
(2) The person enrolled under sub-rule(1) as aforesaid in any other State or Union territory shall be deemed to been rolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule
(1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56 ,-
(a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him along with the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches.
(b) every owner or operator of a warehouse or go down shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods.
(5) The owner or the operator of the go down shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2018-06-19 · Inserted
28/2018-CTdated19
Inserted vide Notification No. 28/2018-CT dated 19.06.2018.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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