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of <h1>Transporters' Warehouses in Textile Sector: GST Registration, Record Maintenance, and E-Way Bill Guidelines Explained.</h1> The circular addresses issues related to the storage of goods in transporters' warehouses, particularly in the textile sector. It clarifies that transporters providing warehousing must register under GST and maintain records. If a consignee stores goods in a transporter's warehouse, it must be declared as an additional place of business. This declaration allows the transporter's warehouse to be considered the endpoint of the e-way bill, eliminating the need for extension. However, when goods move from the transporter's warehouse to another location, a valid e-way bill is required. Both transporters and consignees must maintain records as per GST rules.
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