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CMA Final · Indirect Tax Laws and Practice · Accounts and Records

Ravi Logistics, an unregistered goods transporter, wishes to comply with the CGST Rules regarding records under section 35(2). Which statement is correct?

An unregistered transporter must still keep records. It enrols on the common portal in FORM GST ENR-01 to get a unique enrolment number and maintains records of goods transported, delivered and stored in transit, with the GSTIN of registered consigner and consignee.

  1. AIt need not maintain records because it is not a registered person
  2. BIt must submit details in FORM GST ENR-01 on the common portal to obtain a unique enrolment number, and maintain records of goods transported, delivered and stored in transit with GSTIN of registered consigner and consigneeCorrect
  3. CIt must apply for regular registration in FORM GST ENR-02 before maintaining any record
  4. DIt need only maintain records of the consignee, not of the consigner

Explanation

Section 35(2) applies to transporters irrespective of registration. Rule 58(1) requires an unregistered such person to enrol through FORM GST ENR-01, and rule 58(4)(a) requires records of goods transported, delivered and stored in transit with the GSTINs of registered consigner and consignee. ENR-02 is only for a unique common enrolment number for transporters registered in several States.

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