INTER UNIT TRANSFER UNDER GST

[SURYAKANT MITHBAVKAR]

We have to transfer some material to our other branch in same state having under one GST number.

What type of document to be prepared to clear material to our other unit without payment of GST.

[Himansu Sekhar]

Delivery challan

[Kishan Barai]

Delivery Challan or E way bill

[RAMESH PRAJAPATI]

Delivery challan (Rule 55) can be prepared for - Job work, removal of Goods for sale on approval and for Other purposes. You can use this for stock transfer.

AI Summary

Inter unit transfer documentation: use delivery challan to move stock under the same GST registration; e way bill may also apply.
Inter unit transfers within the same GST registration should be documented using a delivery challan as the principal record for stock transfers and related purposes such as job work and removal for sale on approval; an e way bill may be required where movement rules apply, and both documents should be prepared and retained to evidence intra registration transfers.