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

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.... Commissioner of State Tax, Edupugallu, Vijayawada. Circular No. C18/2018/GST CCTs Ref.in CCW/GST/74/2015 Dt.10.09.2018 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 t....

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....he sectors and the country, the Chief Commissioner in exercise of his power conferred under section 168(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereafter referred to as the APGST Act) hereby clarifies the issues in the succeeding paragraphs. 3. As per rule 138 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the APGST Rules) e-way bill is a....

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....in 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. In such cases, mere declaration by the recipient taxpayer to this effect with the concurrence of the transporter in th....

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....ional 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 of the APGST Act read with rule 58 of the APGST Rules shall continue as a warehouse- keeper. Furthermore, the recipi....