E-way bill requirement for goods stored in transporter's godown: declaring it as additional place of business avoids validity extension. E-way bill requirements apply to goods stored in a transporter's godown while in movement; such storage must be accompanied by a valid e-way bill. If the consignee declares the transporter's godown as its additional place of business (with transporter concurrence), movement is deemed complete on arrival there and e-way bill validity need not be extended. Subsequent movement from that godown to other recipient premises requires a valid e-way bill. Transporters and recipients must maintain prescribed records; recipients may keep accounts of stored goods at their principal place of business.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill requirement for goods stored in transporter's godown: declaring it as additional place of business avoids validity extension.
E-way bill requirements apply to goods stored in a transporter's godown while in movement; such storage must be accompanied by a valid e-way bill. If the consignee declares the transporter's godown as its additional place of business (with transporter concurrence), movement is deemed complete on arrival there and e-way bill validity need not be extended. Subsequent movement from that godown to other recipient premises requires a valid e-way bill. Transporters and recipients must maintain prescribed records; recipients may keep accounts of stored goods at their principal place of business.
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