E-way bill requirement: declaring transporter's godown as recipient's additional place concludes movement for e-way validity. E-way bill must accompany goods stored in a transporter's godown. If the recipient declares the transporter's godown as an additional place of business (with transporter concurrence), transportation is deemed concluded when goods reach that godown and e-way bill validity need not be extended; subsequent movement from that godown to other recipient premises requires a fresh valid e-way bill. Transporters and recipients must maintain statutory accounts and records, and books relating to stored goods may be kept at the recipient's 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: declaring transporter's godown as recipient's additional place concludes movement for e-way validity.
E-way bill must accompany goods stored in a transporter's godown. If the recipient declares the transporter's godown as an additional place of business (with transporter concurrence), transportation is deemed concluded when goods reach that godown and e-way bill validity need not be extended; subsequent movement from that godown to other recipient premises requires a fresh valid e-way bill. Transporters and recipients must maintain statutory accounts and records, and books relating to stored goods may be kept at the recipient's principal place of business.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
