E- way bill in case of storing of goods in godown of transporter

E-way bill requirement: declaring a transporter's godown as recipient's additional place ends the current e-way bill.

Goods stored temporarily in a transporter's godown while in transit must be accompanied by a valid e-way bill. The consignee must declare the transporter's godown as an additional place of business (with transporter concurrence); upon such declaration the e-way bill is deemed concluded when goods reach that godown and need not be extended. Any subsequent movement from that godown to other premises of the recipient requires a fresh valid e-way bill. Transporters and recipients must maintain statutory records, and recipients may keep books relating to such storage at their principal place of business.