TMI BlogE-way bill in case of storing of goods in godown of transporter - regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... l Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors General (All) Madam/Sir, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. As per rule 138 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules) e-way bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 the said d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 CGST Act read with rule 58 of the CGST Rules shall continue as a ware-housekeeper. Furthermore, the recipient taxpayer shall also mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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