How will the E-waybill be treated in case of storing of goods in go-down of transporter?
There is no point of contradiction to the fact that the pace of interstate E-waybill implementation that had begun from the 1st of April this year, is progressively achieving the desired aim. The GST council had proposed to implement the intrastate E-waybill in all 29 states by June 30 in a phased manner. The project that had begun by introducing intrastate E-waybills in 5 states in its first phase had reached the milestone of 17 states by May 2017.
In this context, Central Board of Indirect taxes and Customs (CBIC) in its most recent notification has given new provisions for raising of E-waybill in case the goods are kept in transporter’s warehouse.
#1. What are the provisions for E-waybill if goods are kept in a transporter’s warehouse?
The new notification by CBIC has clarified that if the goods are stored in transporter’s godown, and have not been received by the recipient as yet, the validity of E-waybill is not to be extended.
Read the CBIC notification to get the complete information on this issue.
#2. Why shall validity of E-waybill not be extended if goods are kept in a transporter’s warehouse?
The reason behind the decision of the CBIC is that if the goods are stored in the transporter’s godown, the godown shall be considered as an additional business place by the recipient who has GST registration. The consignor of the said goods shall not be held responsible for the delay in the delivery of the consignment.
#3. How will the goods be treated once they have reached transporter’s godown?
Under the new provision, once the goods have reached transporter’s godown, which is now considered as the additional business place by the recipient, the transportation under E-waybill will be deemed as ‘concluded’ by the registered consignor (who has undergone GST registration).
#4. What does this mean?
The above fact means that after the consignment has landed the transporter’s godown, which is now the recipient’s additional business place, the delivery is said to be completed. Hence, the validity of E-waybill does not need to be extended.
#5. What if the goods are transported from the transporter’s godown to another place?
Now, if the consignment is further transported from transporter’s godown to any other additional business place of the recipient, the relevant provisions of the E-way bill shall apply. He will now need a new valid E-waybill.
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