Storage of goods with transporter in GST


It has been a common case where the taxpayer stores its goods with the transporter place as a matter of practice or by virtue of necessity then what will be the provision related to eway bill .In this reference department has issued clarification setting at rest all the difficulties and has also provided a detailed procedure for issuance of eway bill.Brief provisions of the clarification are as follows

  • the recipient taxpayer/consigned will have to declare the transporter’s godown as an additional place of business with concurrence of transporter
  • whenever the goods are transported from the place to any other place of the recipient taxpayer an eway bill has to be raised
  • The goods once they reaches to the transporter place with a valid eway bill their transportation shall be considered complete
  • the records of all the goods stored at transporter place shall be maintained by the recipient taxpayer at his principal place of business

following is the circular issued in this regard

In case of any query do write us at

Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.