Requirement for maintenance of records by Agent:
- Particulars of authorisation received from each principal
- Particulars including description, value and quantity (as applicable) of goods or services received or supplied on behalf of every principal;
- Details of accounts furnished to every principal
- Tax paid on receipts or on supply of goods or services effected on behalf of every principal.
- A carrier or a clearing and forwarding agent for delivery or dispatch of goods on behalf of a principal, to maintain records in respect of goods handled by him