Yes, every owner/ operator of warehouse or godowns or any other place used for storage of goods and transporter (whether registered or not) needs to maintain records of consigner, consignee and other relevant details as under:
1. For Transporter:
GSTIN of registered consignor/consignee
Goods transported
Goods delivered
Goods stored in transit by him
2. For owner/ operator of a warehouse or godowns:
Accounts related to that period for which goods remain with him
Details of dispatch, movement, receipt and disposal of goods
Further, owner/ operator of warehouse or godowns should store the goods in such a way that they can be identification item-wise and owner-wise and shall facilitate any physical verification/ inspection by proper officer on demand.
(ICAI FAQ PUBLICATIONS 06-09-2017 ACCOUNTS AND RECORDS: FAQ NO. 14)
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