Skip to content

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

Which statement about maintaining records under Section 35 of the CGST Act, 2017 is correct?

The correct statement is that every transporter must maintain records of consigner, consignee and other relevant details of goods, registered or not. Section 35(2) applies this to warehouse operators and transporters irrespective of registration, while electronic accounts are allowed and additional accounts can be notified.

  1. AOnly registered persons who own warehouses must keep records of consigner and consignee
  2. BEvery transporter must maintain records of consigner, consignee and other relevant details of goods, whether or not registeredCorrect
  3. CA registered person must always keep accounts in physical books and cannot use electronic form
  4. DThe Commissioner cannot notify any class of persons to maintain additional accounts

Explanation

Section 35(2) casts the duty on every owner or operator of a warehouse or godown or other storage place and every transporter, irrespective of registration. The second proviso to 35(1) permits electronic accounts, and 35(3) lets the Commissioner notify additional accounts for a class. So only the transporter statement is correct.

Did you get it right without looking?

One question tells you little. A timed set on Procedural Compliance under GST shows your real accuracy, how long you take and where you lose marks.

Practise Procedural Compliance under GSTFree diagnostic mock

More Procedural Compliance under GST questions