Haryana Government mandate the E-way bill in case of storing of goods in godown of transporter

Oct 16, 2018 | by Avantis RegTech Legal Research Team

The Government of Haryana on October 12, 2018 has published a notification regarding W-way bill shall be required in case of storing of goods in godown of transporter.

It has been came to the notice of the Haryana Government that in certain instances taxpayers 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 records in cases where the transporter takes delivery of the goods and temporarily stores them in his warehouse for further transportation of the goods till the consignee/recipient taxpayer’s premises. The transport industry has been facing difficulties due to the same.

In view of the difficulties being faced by the transporters and the consignee/recipient taxpayer and to ensure uniformity in the procedure across the sectors and the State, the Haryana Government has clarifies the issues, they are as under:

·         As per Rule 138 of the Haryana Goods and Services Tax Rules, 2017, e-way bill is a document which shall be required for the movement of goods from the supplier’s place of business to the recipient taxpayer’s place of business. Therefore, the 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.

·         In case 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 the transporter in the said declaration will suffice. Where 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 taxpayers’ additional place of business). Hence, e-way bill validity in such cases will not be required to be extended.

·         Whenever the goods move from the transporter’s godown (i.e. recipient taxpayer’s additional place of business) to the recipient taxpayer’s any other place of business, a valid e-way bill shall be required, as per the extant State-specific e-way bill rules.

URL: https://haryanatax.gov.in/HEX/appmanager/HexPortal/HaryanaExcise?_nfpb=true&_pageLabel=HaryanaExcise_portal_page_150#wlp_HaryanaExcise_portal_page_150


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