Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 58, verbatim (show)
Rule 58. Records to be maintained by owner or operator of go down or warehouse and transporters.-
(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.
1. Inserted vide Notification No. 28/2018-CT dated 19.06.2018.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Unregistered storage or transporter ENR-01 application 58(1)
Questions to answer on the file6 questions
Validated ENR-01 number generation and communication 58(1)
Questions to answer on the file3 questions
Optional common-number ENR-02 eligibility and application 58(1A)
Questions to answer on the file6 questions
Validated ENR-02 common-number communication 58(1A)
Questions to answer on the file3 questions
Common-number Chapter XVI GSTIN-use prohibition 58(1A) proviso
Questions to answer on the file2 questions
ENR-01 cross-State enrolment deeming 58(2)
Questions to answer on the file1 question
Required ENR-01 amendment 58(3)
Questions to answer on the file6 questions
Transport goods records for every branch 58(4)(a)
Questions to answer on the file7 questions
Warehouse residence and movement books 58(4)(b)
Questions to answer on the file5 questions
Item-wise and owner-wise storage identification 58(5)
Questions to answer on the file2 questions
Physical verification or inspection on demand 58(5)
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 28/2018-CT dated 19.06.2018.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 35 of the CGST Act, 2017 | this provision implements Section 35 of the CGST Act, 2017 | sub-section (2) of section 35 |
| Rule 56 | this provision subject to Rule 56 | Subject to the provisions of rule 56 |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| Number | Date | Subject |
|---|---|---|
| Circular No. 61/35/2018-GST | 4 September 2018 | E-way bill in case of storing of goods in godown of transporter. |
| Circular No. 3/03/2017-GST | 5 July 2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. |
Notifications (4)
| Number | Date | Subject |
|---|---|---|
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 28/2018-Central Tax | 19 June 2018 | Notification issued for amending the CGST Rules, 2017 |
| Notification No. 27/2017-Central Tax | 30 August 2017 | Seeks to further amend the CGST Rules, 2017 |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of Rule 58 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- When do identified changes to furnished ENR-01 business details require an amendment under Rule 58(3)?
See also
- Section 35 of the CGST Act, 2017: accounts and other records
- Rule 56 of the CGST Rules, 2017: maintenance of accounts by registered persons
References
- Central Board of Indirect Taxes and Customs. "Rule 58. Records to be maintained by owner or operator of godown or warehouse and transporters". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 28/2018-Central Tax, dated 19 June 2018: Notification issued for amending the CGST Rules, 2017. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 58 on the CBIC tax information portal