E-way bill requirement for goods stored in transporter's godown; declaring the godown as additional place of business ends e-way validity. A valid e-way bill must accompany goods stored in a transporter's godown prior to delivery. If the consignee declares the transporter's godown as an additional place of business (with the transporter's concurrence), transportation is deemed concluded on arrival at that godown and e-way validity need not be extended. Subsequent movement from that godown to other recipient premises will require a new valid e-way bill. Transporters providing storage must register and maintain warehouse-keeper records; recipients must maintain prescribed accounts, which may be kept at their principal place of business.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement for goods stored in transporter's godown; declaring the godown as additional place of business ends e-way validity.
A valid e-way bill must accompany goods stored in a transporter's godown prior to delivery. If the consignee declares the transporter's godown as an additional place of business (with the transporter's concurrence), transportation is deemed concluded on arrival at that godown and e-way validity need not be extended. Subsequent movement from that godown to other recipient premises will require a new valid e-way bill. Transporters providing storage must register and maintain warehouse-keeper records; recipients must maintain prescribed accounts, which may be kept at their principal place of business.
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