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

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..... L REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018 C. No. IV/16/09/2017-Tech Dated: 29.11.2018 Trade Facility No: 19/2018 Central Tax Subject: E- way bill in case of storing of goods in godown of transporter - regarding Ref: Circular No. 61/35/2018-GST dated 4th September, 2018 [F. No. CBEC- 20/13/01/2018 -GST] .....

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..... ises. The transport industry is facing difficulties due to the same and a request has been made to treat these godowns as transit godowns. 2. n view of the difficulties being faced by the transporters and the consignee/recipient taxpayer and to ensure uniformity in the procedure across the sectors and the country, the Board in exercise of its power conferred under section 168(1) of th .....

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..... is ordinarily carried out, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both . An additional place of business is the place of business from where taxpayer carries out business related activities within the State, in addition to the principal place of business. 5. Thus, in case the consignee/ r .....

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..... 9; godown which has been declared as the additional place of business of the recipient taxpayer, to any other premises of the recipient taxpayer then, the relevant provisions of the e-way bill rules shall apply. Hence, whenever the goods move from the transporter's godown (i.e, recipient taxpayer's additional place of business) to the recipient taxpayer's any other place of business, a .....

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..... ent taxpayer is in no way putting any additional compliance requirement on the transporters. 8. All the Trade Associations are requested to bring the contents of this Trade Notice to the attention of their members in particular and the trade in general. K.R. Uday Bhaskar Commissioner - Circular - Trade Notice - Public Notice - Instructions - Offic .....

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