E-way bill requirement: storing goods at transporter's godown treats it as recipient's additional place of business, affecting e-way validity. E-way bill must accompany goods stored in a transporter's godown as goods in movement. If the consignee declares the transporter's godown as its additional place of business (with transporter concurrence), transport under the e-way bill is deemed complete on arrival there and no extension is required. Subsequent movement from that godown to other recipient premises requires a new valid e-way bill. Transporters must maintain warehouse-keeper accounts and records and recipients must maintain required records, with allowance to keep books 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: storing goods at transporter's godown treats it as recipient's additional place of business, affecting e-way validity.
E-way bill must accompany goods stored in a transporter's godown as goods in movement. If the consignee declares the transporter's godown as its additional place of business (with transporter concurrence), transport under the e-way bill is deemed complete on arrival there and no extension is required. Subsequent movement from that godown to other recipient premises requires a new valid e-way bill. Transporters must maintain warehouse-keeper accounts and records and recipients must maintain required records, with allowance to keep books at their principal place of business.
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