https://www.taxtmi.com/circulars?id=70895 Goods temporarily stored in a transporter's godown before delivery must be accompanied by a valid e-way bill. If a recipient taxpayer stores goods in that godown, it must be declared, with the transporter's concurrence, as the recipient taxpayer's additional place of business. Transport under the e-way bill concludes when goods reach that declared godown, without requiring extension of validity. Any later movement to another recipient premises requires a valid e-way bill. Transporters and recipient taxpayers must maintain their respective prescribed records. en-us Tue, 04 Sep 2018 00:00:00 +0530 Sat, 22 Aug 2026 09:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70895 Goods temporarily stored in a transporter's godown before delivery must be accompanied by a valid e-way bill. If a recipient taxpayer stores goods in that godown, it must be declared, with the transporter's concurrence, as the recipient taxpayer's additional place of business. Transport under the e-way bill concludes when goods reach that declared godown, without requiring extension of validity. Any later movement to another recipient premises requires a valid e-way bill. Transporters and recipient taxpayers must maintain their respective prescribed records. Circulars GST - States Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70895