CBIC clarifies that validity of e-way bill will not required to be extended for goods stored in transporter’s godown
Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 61/2018 dated 4th September, 2018 to clarify that the validity of the E-way bill need not be extended when the goods are stored in the warehouse / godown of the transporters by the consignee/recipient taxpayers.
The Key points of the Circular are:
- When 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.
- After 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.
- 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. And a valid e-way bill shall be required as per the extant State-specific e-way bill rules.
- Further, the obligation of the transporter to maintain accounts and records as specified in section 35 of the CGST Act, 2017 read with rule 58 of the CGST Rules,2017 shall continue as a warehousekeeper. And the recipient taxpayer shall also maintain accounts and records as per rules 56 and 57 of the CGST Rules,2017.
- Furthermore, as per rule 56 (7) of the CGST Rules,2017 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.
For further information please refer the attached document.