Records to be maintained by owner or operator of godown or warehouse and transporters
Rule 3
Bill
ACCOUNTS AND RECORDS
GST – Accounts And Records – Final Draft Rules – 11-6-2017
3. Records to be maintained by owner or operator of godown or warehouse and transporters
(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 enrollment number shall be generated and communicated to th
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