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

[Govind Gupta]

registration is required at places from where supply or services are rendered

[Himansu Sekhar]

You need to take separate regn.

AI Summary

Registration requirement: separate GST registration needed at locations where goods are supplied or demo equipment is sent to branches. Registration is required at the place where a supply or service is rendered; consequently dispatch of stock or demo equipment to branch locations necessitates separate GST registration at those places from which such supplies are made. Centralised invoicing from head office does not obviate the need for registration at branch locations handling or receiving stock/demo equipment; prior practice of local registration with NIL returns attracted tax authority scrutiny.