(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 commonportal 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 numbershall be generated and communicatedto the said person.
(2) ‘he person enrolled under sub-rule (1) as aforesaid in any other State or Unionterritory shal] be deemedto be enrolled in the State or Union territory.
(3) Every person whois 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. \ Hee Usa, fori 30 VA 2017 634 (27)
(4) Subject to the provisions of rule 56,- _ (a) any person engagedin the business oftransporting goodsshall maintain records of goods transported, delivered and goodsstored in transit by him alongwith the Goods and Services Tax Identification Numberofthe registered consigner and consignee for each ofhis branches.
(b) every owner or operator of a warehouse or godown 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 owneror the operator of the godown shall store the goods in such mannerthat they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand.
Chapter VHI Returns