9911796707
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 ..... pur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustry is facing difficulties due to the same and a request has been made to treat these godowns as transit godowns. 1. In 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, in exercise of powers conferred under section 168 of the Himachal Pradesh Goods and Services Tax Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. Thus, in case the consignee/ recipient taxpayer stores his goods in the godown of the transporter, then the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 valid e-way bill shall be required, as per the extant State-specific e-way bill rules. 6. Further, the obligation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
