Rule 3 – Final Rules (Draft) – ACCOUNTS AND RECORDS – GST – ACCOUNTS AND RECORDS – Final Draft Rules – 11-6-2017 – Rule 3 – 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 the said person. (2) The person enrolled under sub-rule (1) as aforesaid
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