Additional Place of Business.

[SHIVKUMAR SHARMA]

Dear Experts

Please note that we have mfg.unit at near by Bharuch in Gujarat & having additional place of Business(From where we sold the goods in retail) at Bharuch -Gujarat having same GST Number.Please confirm the following.

1 .While Despatch of goods from our Manufacturing unit nearby Bharuch to our additional place of busines at Bharuch what document we have to prepared, Tax Invoice or stock Transfer Challan.

2.If Prepared Tax Invoice Than we can take the ITC at additional place of business.

Presently we are preparing challan mentioning stock transfer & prepared Tax invoice at additional place of business.

Please give your expert opinion in this regards.

Thanks with regards

[MUKUND THAKKAR]

when your GSTN number is same need to pay CGST and SGST for the movement of the goods.. only challan is enough for movement, need not raised the tax invoice because your return will be common.

[Himansu Sekhar]

Delivery challan is required for movement of goods

[Kishan Barai]

At present chalans will do e way bills are yet not in practice

[Ganeshan Kalyani]

Stock transfer within the state between branches having same GSTIN can be made under "Delivery Challan".

[SHIVKUMAR SHARMA]

Request to all Experts,Please Provide GST Rule/Notification/Act for my above query

AI Summary

Delivery challan governs intra state stock transfers between branches under the same GSTIN, obviating separate tax invoices.
Where a manufacturing unit and an additional place of business operate under the same GSTIN, intra state stock transfers between those locations should be documented by a delivery/stock transfer challan rather than a tax invoice; returns are common for the single GSTIN, so separate tax invoices at the receiving branch are not required, and commentators noted CGST and SGST applicability to intra state movement and operational remarks on e way bill practice.