E-Way Bill Requirements for Storing Goods in Transporter's Godown: Circular No. 61/35/2018-GST
<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 61/35/2018-GST on 4th September 2018, to address concerns regarding the storage of goods in the transporter's godown and provide clarity on the e-way bill requirements. Here are the key highlights:</span></p><p><span><strong>1. E-Way Bill for Goods in Transporter's Godown</strong></span></p><ul><li><span>Goods stored in the transporter's godown, even within the recipient taxpayer's city or town, must be accompanied by a valid e-way bill until they are delivered to the recipient.</span></li></ul><p><span><strong>2. Definition of Place of Business</strong></span></p><ul><li><span>The "place of business" includes any location where a taxable person stores, supplies, or receives goods or services, such as a warehouse or godown.</span></li><li><span>The transporter's godown must be declared as an additional place of business by the recipient taxpayer for storing goods.</span></li></ul><p><span><strong>3. Declaring Additional Place of Business</strong></span></p><ul><li><span>The recipient taxpayer must declare the transporter's godown as an additional place of business, with the concurrence of the transporter, to consider the transportation concluded once goods reach the godown.</span></li></ul><p><span><strong>4. E-Way Bill Validity</strong></span></p><ul><li><span>When goods move from the transporter's godown (additional place of business) to another location of the recipient taxpayer, a valid e-way bill is required as per state-specific e-way bill rules.</span></li></ul><p><span><strong>5. Record-Keeping Obligations</strong></span></p><ul><li><span>Transporters must maintain accounts and records as specified under Section 35 of the CGST Act and Rule 58 of the CGST Rules.</span></li><li><span>Recipient taxpayers must maintain accounts and records as required under Rules 56 and 57 of the CGST Rules, with the option to maintain books related to goods stored at the transporter's godown at their principal place of business.</span></li></ul><p><span><strong>6. Simplifying Compliance for Transporters</strong></span></p><ul><li><span>Declaring the transporter's godown as an additional place of business does not impose additional compliance requirements on transporters.</span> <a href="https://cms.plasament.com/storage/circular-no61.pdf">circular_no.61</a><br> </li></ul>