E WAY BILL IN CASE OF STORING OF GOODS IN GODOWN OF TRANSPORTER.

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E WAY BILL IN CASE OF STORING OF GOODS IN GODOWN OF TRANSPORTER.

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....tisans regarding storage of their goods in the warehouse of the transporter. It has been stated that textile traders 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 detailed records in cases where the transporter takes delivery of the goods and temporarily stores them in his warehouse for further transportation of the goods till the consignee/recipient taxpayer's premises. The transport industry is facing difficulties due to the same and a request has been made to treat these godowns as transit godowns. 2. In view of the difficulties being faced by the transporters and the co....

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....ed as an additional place of business by the recipient taxpayer. In such cases, mere declaration by the recipient taxpayer to this effect with the concurrence of the transporter 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 required to be extended. 6. Further, whenever the goods are transported from the transporters' godown, which has been declared as the additional place of business of the recipient taxp....

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E WAY BILL IN CASE OF STORING OF GOODS IN GODOWN OF TRANSPORTER.