Goods and Service Tax

[Himanshi Dayal]

TaAshoka Co.

1. What Document under GST is to issued in each leg of transaction? (Stock Transfer Invoice, Delivery Challan, Tax Invoice etc)

a. Transfer from Ashoka Co. location to Customer Warehouse

b. Transfer from XYZ Ashoka Co’s Customer location to Customer Warehouse (Bill to ship to case, and get the material delivered to the Warehouse, then do we need to issue a Tax invoice considering the internal transfer (Inter-State Transactions))

c. Transfer from Customer Warehouse to Dealer Location

d. Transfer back from Dealer to Customer Warehouse

2. Any other compliance requirement which needs to be done? (Warehouse listing in GST Portal, Agreement etc)

[YAGAY andSUN]

If it comes under the purview of supply then Tax Invoice

if it is not supply then Bill of Supply.

If it is job work etc then on Delivery Challan.

AI Summary

GST document requirement: Tax Invoice for supplies, Bill of Supply if not supply, Delivery Challan for job work. Documentary obligations under GST depend on the legal character of the movement: if the movement is a supply, issue a Tax Invoice; if not a supply, issue a Bill of Supply; if the movement is job work or similar, use a Delivery Challan. The reply did not address additional compliance questions such as warehouse listing or agreements.