E-way bill requirement continues for goods stored in a transporter's godown unless declared as recipient's additional place of business. E-way bill requirement applies to goods in transit stored in a transporter's godown; if the recipient taxpayer declares that godown as an additional place of business (with the transporter's concurrence), transportation is deemed concluded when goods reach that declared premises and e-way bill validity need not be extended. Subsequent movements from that godown to other recipient premises require a valid e-way bill. The transporter continues to have warehouse-keeper recordkeeping obligations and the recipient must maintain prescribed books and records.