Goods and Services Tax – 61/35/2018 – Dated:- 4-9-2018 – Circular No. 61/35/2018-GST CBEC-20/13/01/2018-GST Government of India Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors General (All) Madam/Sir, Subject: E-way bill in case of storing of goods in godown of transporter – regarding Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding storage of their goods in the warehouse of the transporter. It has been stated that textile traders use transporters godown for storage of their goods due to their weak financial conditions. The transporters providing such warehousing facility will have to get themselves registered under GST and maintain detailed recor
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e goods in movement including when they are stored in the transporter's godown (even if the godown is located in the recipient taxpayer s city/town) prior to delivery shall always be accompanied by a valid e-way bill. 4. Further, section 2(85) of the CGST Act defines the place of business to include a place from where the business is ordinarily carried out, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both . An additional place of business is the place of business from where taxpayer carries out business related activities within the State, in addition to the principal place of business. 5. Thus, 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. In such cases, mere declaration by the recipient taxpayer to this effect with the concurrence of
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ransporter to maintain accounts and records as specified in section 35 of the CGST Act read with rule 58 of the CGST Rules shall continue as a ware-housekeeper. Furthermore, the recipient taxpayer shall also maintain accounts and records as required under rules 56 and 57 of the CGST Rules. Furthermore, as per rule 56 (7) of the CGST Rules, 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. It may be noted that the facility of declaring additional place of business by the recipient taxpayer is in no way putting any additional compliance requirement on the transporters. 8. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 9. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow. (Upender Gup
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