No Bill Validity Extension for Transporter
E-way Bill Validity need not be Extended while storing Goods in Godown of Transporter
In a major relief to the textile sector and problems being faced by weavers & artisans regarding storage of their goods, the Central Board of Indirect Taxes and Customs (CBIC) has clarified that the validity of the E-way bill need not be extended when the goods are stored in the warehouse of the transporter. A CBIC missive issued today said that in case the consignee/ recipient taxpayer stores his goods in the godown of the transporter, then the transporter’s godown has to be declared as an additional place of business by the recipient taxpayer and therefore, mere declaration by the recipient taxpayer to this effect with the concurrence of the transporter in the said declaration would be sufficient in such cases.
‘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 taxpayer’ additional place of business). Hence, e-way bill validity in such cases will not be required to be extended,” it said.
The clarification would be a great relief to the transport industry as it is facing difficulties due to the same and a request has been made to treat these godowns as transit godowns. 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 the goods and temporarily stores them in his warehouse for further transportation of the goods till the consignee/recipient taxpayer’s premises. “Further, whenever the goods are transported from the transporters’ 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 valid e-way bill shall be required, as per the extant State-specific e-way bill rules,” the circular said.