E-way bill requirement for goods stored in transporter godown: declaration ends movement, new e-way needed for onward transfer. E-way bill obligation applies to goods temporarily stored in a transporter's godown; if the consignee declares that godown as its additional place of business with the transporter's concurrence, arrival at the godown concludes the transportation under the e-way bill and extension is not required. Subsequent movement from that godown to other recipient premises requires a fresh valid e-way bill. Transporters offering warehousing must register and maintain accounts as warehouse keepers, while recipients must maintain required records and may keep books relating to 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 godown: declaration ends movement, new e-way needed for onward transfer.
E-way bill obligation applies to goods temporarily stored in a transporter's godown; if the consignee declares that godown as its additional place of business with the transporter's concurrence, arrival at the godown concludes the transportation under the e-way bill and extension is not required. Subsequent movement from that godown to other recipient premises requires a fresh valid e-way bill. Transporters offering warehousing must register and maintain accounts as warehouse keepers, while recipients must maintain required records and may keep books relating to stored goods at their principal place of business.
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