STOCK TRANSFER TO OTHER UNIT IN SAME STATE

[SURYAKANT MITHBAVKAR]

We are manufacturing of Pharmaceutical Machine having two unit in same state under one GST Number.

Now we have to transfer some Work in Process material to other unit for further process and also deliver to customer from there only.

Is there any document to prepare under GST Act.

[Ganeshan Kalyani]

The stock transfer within the State between units having same GSTIN can be moved with Delivery Challan. Further, on sale from unit can be carried out by Tax invoice or Bill of supply. Thanks

AI Summary

Intra-state stock transfer under same GSTIN: use delivery challan; subsequent sale requires tax invoice or bill of supply.
Inter-unit intra state transfers between units under a single GSTIN should be accompanied by a Delivery Challan for the movement of Work in Process or other goods. Subsequent supplies from the receiving unit to customers require issuance of the appropriate GST document: a Tax Invoice for taxable supplies or a Bill of Supply where applicable.