Records to be maintained by owner or operator of godown or warehouse and transporters

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..... 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- .....

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..... ular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt, and disposal of such goods. (6) The owner or the operator of the godown 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. -
Statute, statutory provisions leg .....

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