GST on Stock Transfer and Demo Equipments to branch offices

[Abdul Adil]

We have our corporate office at New Delhi. All invoices are generated and orders received from India at our H.O. Hence CST was charged, and post July 01st, with GST, we will use one registration for all branches in India. Kindly clarify, what rules do we need to follow, for sending Demo equipment or Stock Transfer, to our branches at different locations in India. Do we need a separate GST registration at all branches, or we can use the same GST reference. Since we do not invoice at local branches and we did have registration locally at Bangalore, we use to file NIL returns. However, the Tax authorities use to complain, to us, as why do you have registration locally at Bangalore, when you do not do business. Kindly help with your suggestions. Adil

AI Summary

Company Seeks Guidance on GST Compliance for Stock Transfers; Questions on Registration for Branches Across India Arise A corporate office in New Delhi, which previously used CST for transactions, is seeking guidance on GST compliance for stock transfers and demo equipment sent to branch offices across India. The query concerns whether a single GST registration suffices for all branches or if separate registrations are necessary. The company did not invoice locally and filed NIL returns, but faced questions from tax authorities about local registration in Bangalore. Responses suggest that registration is needed where services are rendered, and separate registrations may be required for each branch.