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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I.S. PRESS ROAD, KOCHI-682 018 C. No. IV/16/09/2017-Tech Dated: 29.11.2018 Trade Facility No: 19/2018 Central Tax Subject: E- way bill in case of storing of goods in godown of transporter - regarding Ref: Circular No. 61/35/2018-GST dated 4th September, 2018 [F. No. CBEC- 20/13/01/2018 -GST] Kind attention is invited to Board's Circular No. 61/35/2018-GST dated 4th September,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de to treat these godowns as transit godowns. 2. n 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upplies or receives goods or services or both". 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 addit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt taxpayer then, the relevant provisions of the e-way bill rules 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 transpor....