What does rule 58 regulate?

It regulates records to be maintained by owner or operator of. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Rule 58 - Records to be maintained by owner or operator of

CGST Rules, 2017

ACTIVEDIRECT_OFFICIAL_RULE_PAGEindex,follow

Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Rule in 2 Minutes

Paragraph / test Plain-language meaning 58(1) An unregistered warehouse operator, storage operator or transporter covered by section 35(2) uses ENR-01 to obtain an enrolment number. 58(1A) A transporter with multiple GST registrations under one PAN may obtain one common enrolment number through ENR-02 for Chapter XVI. Proviso to 58(1A) After the common enrolment number is obtained, the transporter cannot use the GSTINs for the Chapter XVI purpose covered by the proviso. 58(2)-(3) ENR-01 enrolment has cross-jurisdiction effect and particulars must be amended where required. 58(4)(a) Transporters maintain branch-wise records of goods transported, delivered and stored in transit, with registered Finin2min | P0-R03 Rules 56-58 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Paragraph / test Plain-language meaning consignor and consignee GSTINs. 58(4)(b)-(5) Warehouse/godown operators maintain stay-period and movement records and store goods so they are identifiable item-wise and owner-wise and available for verification. Operational map Control Result Linked law CGST Act section 35(2); Chapter XVI e-way-bill rules; rule 56 Forms / document

Exact operative text

(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. (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, 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) in any other State or Union territory shall be deemed to be enrolled 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 consignor and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of account 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 godown 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.

Paragraph-wise decode

Finin2min | P0-R03 Rules 56-58 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Paragraph / test Plain-language meaning consignor and consignee GSTINs. 58(4)(b)-(5) Warehouse/godown operators maintain stay-period and movement records and store goods so they are identifiable item-wise and owner-wise and available for verification. Operational map Control Result Linked law CGST Act section 35(2); Chapter XVI e-way-bill rules; rule 56 Forms / documents FORM GST ENR-01 and FORM GST ENR-02 Timeline Enrol before operating where applicable; amend business particulars when required; maintain records continuously.

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

A professional first identifies whether the facts trigger rule 58, fixes the relevant period, checks the mapped subordinate instruments and preserves evidence before filing or advising.

Professional alert

• Section 35(2) applies irrespective of whether the transporter or storage operator is registered. • Owner-wise and item-wise traceability must exist in the physical layout as well as the books. • The common transporter enrolment number changes the identifier used for Chapter XVI; operational systems should prevent mixed use. • Portal availability and current utility instructions should be checked before filing ENR-01 or ENR-02.

Finin2min | P0-R03 Rules 56-58 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference Forms, evidence and retention matrix Record / form Legal basis Minimum control Owner Timing Stock register Rule 56(2) Opening, receipts, supplies, losses, gifts/samples, scrap, wastage and closing stock Non-composition registered person Continuous; retain under section 36 Tax and ITC register Rule 56(4) Tax payable/collected/paid, reverse charge, input tax and ITC claimed Non-composition registered person Tax-period and continuous Supplier/recipient/location register Rule 56(5) Names, addresses and every storage location including transit Every registered person Continuous Edit/delete audit log Rule 56(8) Who changed what, when, old value, new value and reason Electronic-record user Continuous and immutable Production account Rule 56(12) Inputs/services consumed, output, waste and by- products Manufacturer Monthly Service quantitative record Rule 56(13) Goods used, input services used and services supplied Service provider Continuous/periodic Works-contract ledger Rule 56(14) Customer, project inputs, utilisation, payments and suppliers Works contractor Contract-wise Backup and restoration evidence Rule 57(1) Backup schedule, locations, test logs and restoration results Electronic-record user Continuous; periodic restore test Access package Rule 57(2)-(3) Readable export, credentials, file map, code explanation and print sample Electronic-record user Ready on demand FORM GST ENR-01 Rule 58(1) and (3) Business enrolme

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does rule 58 regulate?: It regulates records to be maintained by owner or operator of. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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