The Central Board of Indirect taxes & Customs vide Circular No. 61/35/2018-GST dated September 04, 2018 has clarified that E-way bill validity will not be required to be extended in cases where goods are stored in the godown of transporter. However, for this, the transporter’s godown has to be declared as an additional place of business by the recipient taxpayer in case the consignee/ recipient taxpayer stores his goods in the godown of the transporter.
It has also clarified that, in instant cases, mere declaration by the recipient taxpayer to this effect with the concurrence of the transporter in the said declaration will suffice and the transportation under the e-way bill shall be deemed to be concluded once the goods have reached the transporter’s godown and whenever the goods are further transported from the transporters’ godown, which has been declared as the additional place of business of the recipient taxpayer, to any other premises of the recipient taxpayer then, the relevant provisions of the e-way bill rules shall apply and a valid e-way bill shall be required. However, the obligation of the transporter/ recipient taxpayer to maintain accounts and records as specified in Rule 58 / Rules 56 & 57 of the CGST Rules respectively shall continue.
Read more at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.61.pdf;jsessionid=E8C7AF62BFCB26977CA2A0DFA9EC98AC