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

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....GST-2 Panchkula, date the 12-10-2018 Subject: E-way bill in case of storing of goods in godown of transporter. It has come to the notice that in certain instances taxpayers use transporters' godown for storage of their goods due to their weak financial conditions. The transporters providing such warehousing facility will have to get themselves registered under GST and maintain detaile....

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.... bill is a document which is required for the movement of goods from the supplier's place of business to the recipient taxpayer's place of business. Therefore, the goods in movement including when they are stored in the transporter's godown (even if the godown is located in the recipient taxpayer's city/town) prior to delivery shall always be accompanied by a valid e-way bill. 4....

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....ter in the said declaration will suffice. Where the transporter's godown has been declared as the additional place of business by the recipient taxpayer, the transportation under the e-way bill shall be deemed to be concluded once the goods have reached the transporter's godown (recipient taxpayer' additional place of business). Hence, e-way bill validity in such cases will not be requ....

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....recipient taxpayer shall also maintain accounts and records as required under rules 56 and 57 of the HGST Rules. Furthermore, as per rule 56 (7) of the HGST Rules, books of accounts in relation to goods stored at the transporter's godown (i.e., the recipient taxpayer's additional place of business) by the recipient taxpayer may be maintained by him at his principal place of business. It ma....