CS Executive · Tax Laws and Practice · Procedural Compliance under GST
Which of the following persons must maintain records of the consigner, consignee and other relevant details of goods under section 35 of the CGST Act, 2017, even if the person is not a registered person?
A transporter must maintain these records. Under section 35(2), every owner or operator of a warehouse or godown and every transporter must record the consigner, consignee and other relevant details of goods, whether or not they are registered under GST.
- AA transporterCorrect
- BA retail customer buying goods for personal use
- CA chartered accountant auditing the supplier
- DA banker financing the supplier
Explanation
Section 35(2) casts the duty on every owner or operator of a warehouse, godown or other storage place and every transporter, irrespective of registration. The customer, accountant and banker are not covered.
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