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.
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: 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.
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