10 Sep 2018Posted By: Mudit Handa

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.  

To know more about E-way bill, .


In case you have any queries regarding Online GST registration procedure, feel free to contact us at 8881-069-069.


Give a Reply

Fill up the form

E-startupIndia Mobile App


Download our free Android App and get realtime update on your order status.
Easily connect with our professionals handling your order over chat & mobile.
Never miss business compliances due date with advance notifications.

Get E-startupIndia in your mobile

Why Choose Us

e-startupindia member of GOOGLE

Serving business owners with an Average 4.8+ Google Rating.

e-startupindia certified #AxixBank

Trusted by Axis bank to cater its clients all licensing & compliance needs.

e-startupindia NG Alliance Partner

Providing lending solutions for business needs with NeoGrowth.

e-startupindia Google Partner

Open Neo bank account worldwide & provides cross-border remittance solutions.

e-startupindia member of CII

E-startupindia is a Proudly Member of Confederation of Indian Industry.The CII is a premier business association in India which works to create an environment.

e-startupindia certified #Etstartupindia

E-Startup India is duly certified under GOI's Startup India scheme and is renowned for our tech-driven solutions for business & legal services requirements for MSMEs.

e-startupindia Google Partner

E-Startup India is a Google Partner, which implies we are rigorously involved in assisting SME businesses to market their presence in the digital world.

Popular Services

Private Limited Company | Public Limited Company | One Person Company | Limited Liability Partnership | Partnership Firm | Sole Proprietorship Firm | Section 8 Company Registration | USA Company Registration | UK Company Registration | UAE Company Registration | Singapore Company Registration | Company Registration Hong Kong | Import Export Code | IEC Modification | AD Code Registration | Spice Board Registration | US FDA Certification | ISO 9001 2015 | ISO 14001 EMS | ISO 22000 FSMS | ISO 27001 ISMS | ISO 50001 Energy Management | ISO 45001 | ISO Surveillance | ISO Certification | MSME Registration | FSSAI Registration | Shop Establishment Registration | Barcode Registration | Coffee Board Registration | Startup India Certificate | ZED Certification | Trademark | Trademark Objection Reply | Trademark Opposition | Trademark Hearing | Trademark Formality Check Fail | Website Development | Patent | Copyright | Design Registration | Business Name Suggestion | Logo Designing | Trademark Assignment Service | GST Registration | GST Modification | GST Cancellation | GST Return Filing | GST Invoice Software | UIN Registration | Income Tax Return | Income Tax Notice | Income Tax Refund | Income Tax Assessment | TDS Return Filing | Form 15CA / CB | Professional Tax Registration | 12A and 80G Registration | FCRA Registration | CSR Registration | Project Report | Pitch Deck | Seed Fund Startup India | Accounting for Ecommerce | Virtual cfo services in india | Bookkeeping & Accounting | Private limited Company Annual Compliance | Form INC-22A | Form 15CA / CB | Company Strike Off | Commencement of Business | Fssai annual return | Online CA Consultancy | Income Tax Return Filling | LLP Annual Compliances | Form DIR-3 KYC | Virtual Office for Company Registration |


  • e-startupindia South Asia's Leading Multimedia News Agency
  • Business Standard
  • e-startupindia Outlook
  • e-startupindia Htmedia
  • e-startupindia Yahoo News
  • e-startupindia New Delhi Times
  • e-startupindia India.com
  • e-startupindia IBTN9