Owner or Operator of Warehouse / Godown and Transporter
Every owner or operator of warehouse / godown, whether registered or not to maintain following records:
- Consigner/consignee details
- Period for which goods are stored in warehouse
- Particulars of dispatch, movement, receipt and disposal of goods
- Stored Stock should be identifiable item-wise and owner-wise
- Owner or operator of warehouse and transporter, if not registered to submit the details regarding his business in Form GST ENR-01.
Every transporter to maintain record of goods transported, delivered and stored in transit along with details and GSTIN of the registered consignor and consignee for each of his branches;