Goods and Service Tax

[Himanshi Dayal]

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)

[HNA CharteredAccountants]

a. Transfer from Ashoka Co location to Customer Warehouse - Tax Invoice along with e-waybill (assuming sale)

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)) - Tax invoice and e-way bill under bill to customer location and ship to customer warehouse when the goods are moving from XYZ Ashoka Co's location. In case the goods are already at customer location, the customer need to do the transfer by issuing the tax invoice.

c. Transfer from Customer Warehouse to Dealer Location - Customer's Tax Invoice (assuming sale by customer to dealer)

d. Transfer back from Dealer to Customer Warehouse - Dealer Tax invoice

CA Sudhir V S

[email protected]

AI Summary

Tax invoice and e-waybill required for inter-location sales; the dispatching party must issue the tax invoice.
Where a sale occurs the dispatching party must issue a tax invoice together with an e-waybill. Supplier-to-customer warehouse transfers require supplier tax invoice and e-waybill; for bill-to/ship-to movements the supplier issues invoice and e-waybill when dispatching, but if goods are already at the customer location the customer must issue a tax invoice to transfer. Customer-to-dealer movements require the customer's tax invoice and dealer-to-customer returns require the dealer's tax invoice.