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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

Under section 35 of the CGST Act, 2017, which of the following persons must maintain records of the consigner, consignee and other relevant details of goods, irrespective of whether registered or not?

A transporter or the owner or operator of a warehouse or godown. Section 35(2) requires them to keep records of consigner, consignee and other relevant details of the goods, irrespective of whether they are registered persons.

  1. AOnly a registered person who supplies goods
  2. BA transporter or the owner or operator of a warehouse or godownCorrect
  3. COnly a person who has opted for the composition levy
  4. DA government department whose accounts are audited by the CAG

Explanation

Section 35(2) places this obligation on every owner or operator of a warehouse, godown or other storage place and every transporter, whether registered or not. A registered supplier is covered by section 35(1) instead. Government departments audited by the CAG are in fact excluded by the proviso to the sub-section on audit, not made subject to this requirement.

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