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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 ..... bill in case of storing of goods in godown of transporter. It has come to the notice that in certain instances taxpayers use transporters' godown for storage of their goods due to their weak financial conditions. The transporters providing such warehousing facility will have to get themselves registered under GST and maintain detailed records in cases where the transporter takes delivery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the transporter's godown (even if the godown is located in the recipient taxpayer's city/town) prior to delivery shall always be accompanied by a valid e-way bill. 4. Further, section 2(85) of the HGST Act defines the "place of bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;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 be concluded once the goods have reached the transporter's godown (recipient taxpayer' additional place of business). Hence, e-way bill validity in such cases will not be required to be extended. 6. Further, whenever the goods are transporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under rules 56 and 57 of the HGST Rules. Furthermore, as per rule 56 (7) of the HGST Rules, books of accounts in relation to goods stored at the transporter's godown (i.e., the recipient taxpayer's additional place of business) by the recipient taxpayer may be maintained by him at his principal place of business. It may be noted that the facility of declaring additional place of business ..... X X X X Extracts X X X X X X X X Extracts X X X X
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