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

Clarification on GST Documentation: Tax Invoice, Bill of Supply, and Delivery Challan for Various Transaction Scenarios A query was raised regarding the appropriate documentation under the Goods and Services Tax (GST) for different transaction scenarios involving Ashoka Co. The scenarios include transfers from Ashoka Co. to a customer warehouse, internal transfers in a 'bill to ship to' case, transfers to a dealer location, and returns from a dealer. The response provided by YAGAY and SUN indicated that a Tax Invoice should be issued if the transaction is considered a supply. A Bill of Supply is needed if it is not a supply, and a Delivery Challan is required for job work. Additional compliance requirements, such as warehouse listing on the GST portal, were also queried.