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

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....-03-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-30/2018-19 Subject: E-way bill in case of storing of goods in godown of transporter - regarding Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding storage of their goods in the warehouse of the transporter. It has been stated that texti....

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....n 168(1) of the Karnataka Goods and Services Tax Act, 2017 (hereafter referred to as the KGST Act) the issues are hereby clarified in the succeeding paragraphs. 3.   As per rule 138 of the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the KGST Rules) e-way bill is a document which is required for the movement of goods from the supplier's place of busines....

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....ase the consignee/ recipient taxpayer stores his goods in the godown of the transporter, then the transporter's godown has to be declared 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 d....

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....y other place of business, a valid e-way bill shall be required, as per the extant State-specific e-way bill rules. 7.   Further, the obligation of the transporter to maintain accounts and records as specified in section 35 of the KGST Act read with rule 58 of the KGST Rules shall continue as a warehouse-keeper. Furthermore, the recipient taxpayer shall also maintain accounts and reco....