TMI BlogE-way bill in case of storing of goods in godown of transporter.X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding. No. CT/GST-15/2017/185.- 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 textile traders use transporters' godown for storage of their goods due to their weak financial conditions. The transporters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarifies the issues in the succeeding paragraphs. 3. As per rule 138 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as the Assam GST Rules ) e-way bill is a document which is required for the movement of goods from the supplier's place of business to the recipient taxpayer's place of business. Therefore, the goods in movement including when they are stored in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 declared as the additional place of business by the recipient taxpayer, the transportation under the e-way bill shall be deemed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transporter to maintain accounts and records as specified in section 35 of the Assam GST Act read with rule 58 of the Assam GST Rules shall continue as a warehouse- keeper. Furthermore, the recipient taxpayer shall also maintain accounts and records as required under rules 56 and 57 of the Assam GST Rules. Furthermore, as per rule 56 (7) of the Assam GST Rules, books of accounts in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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