TaxTMI 
TaxTMI 
E-way bill in case of storing of goods in godown of transporter
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....cise.nic.in Trade Notice No. 21/2018 Dated, Shillong the 12th September,2018 Subject: E-way bill in case of storing of goods in godown of transporter - regarding The Central Board of Indirect Taxes & Customs has issued a Circular No. 61/35/2018-GST dated 4th September, 2018 for the Trade and as well as all concerned regarding e-way bill in case of storing of goods in godown of transporter. V....
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....wns. 2. In view of the difficulties being faced by the transporters and the consignee/recipient taxpayer and to ensure uniformity in the procedure across the sectors and the country, the Board in exercise of its power conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereafter referred to as the CGST Act) hereby clarifies the issues in the succeeding paragraphs. 3. ....
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.... An additional place of business is the place of business from where taxpayer carries out business related activities within the State, in addition to the principal place of business. 5. Thus, in case 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....
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....les shall apply. Hence, whenever the goods move from the transporter's godown (i.e, recipient taxpayer's additional place of business) to the recipient taxpayer's any 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 ....