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TMI BlogE-way bill in case of storing of goods in godown of transporterX X X X Extracts X X X X X X X X Extracts X X X X ..... sporter 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 providing such warehousing facil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. As per rule 138 of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the WBGST 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 the transporter's godown (even if the godown is located ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be concluded once the goods have reached the transporter s godown (recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h rule 58 of the WBGST 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 WBGST Rules. Furthermore, as per rule 56 (7) of the WBGST 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 recipie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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