E-way bill requirements: goods stored in a transporter's godown require valid e-way bills unless godown is declared recipient's additional place. Goods in movement stored in a transporter's godown must be accompanied by a valid e-way bill; if the recipient taxpayer declares the transporter's godown as an additional place of business (by declaration with the transporter's concurrence), delivery to that godown concludes the e-way bill transportation and no extension of e-way bill validity is required, whereas any subsequent movement from that godown to other recipient premises requires a new valid e-way bill under state rules.
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.
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E-way bill requirements: goods stored in a transporter's godown require valid e-way bills unless godown is declared recipient's additional place.
Goods in movement stored in a transporter's godown must be accompanied by a valid e-way bill; if the recipient taxpayer declares the transporter's godown as an additional place of business (by declaration with the transporter's concurrence), delivery to that godown concludes the e-way bill transportation and no extension of e-way bill validity is required, whereas any subsequent movement from that godown to other recipient premises requires a new valid e-way bill under state rules.
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