Records to be maintained by owner or operator of go down or warehouse and transporters

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 05 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 1 provision

Rule 58 of the Central Goods and Services Tax Rules, 2017 deals with records to be maintained by owner or operator of go down or warehouse and transporters. Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35 , if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01 either directly or through a Fac The Act came into force on 22 Jun 2017.

(1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35 , if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01 either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person. 1 [(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.] (2) The person enrolled under sub-rule(1) as aforesaid in any other State or Union territory shall be deemed to been rolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56 ,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him along with the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches.
(b) every owner or operator of a warehouse or go down shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods.
(5) The owner or the operator of the go down shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. CHAPTER VIII RETURNS
Amendment notes
1. Inserted vide Notification No. 28/2018-CT dated 19.06.2018.
Rule 58, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

r. 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

Referred to by 1

r. 97 Consumer Welfare Fund

Questions about Rule 58

What does Rule 58 of the Central Goods and Services Tax Rules deal with?

Rule 58 of the Central Goods and Services Tax Rules is headed "Records to be maintained by owner or operator of go down or warehouse and transporters". Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35 , if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01 either directly or through a Fac

How do I find court cases under Rule 58 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 58, rule 58 CGST Rules 2017, rule 58 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 58 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 35 (Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Rule 58 of the Central Goods and Services Tax Rules come into force?

Rule 58 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 58, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.