stock transfer to branch

[MANOHAR KALBURGI]

Hi Sir/Madm

We have one branch in the same state where we run our business and doubt goes like this

1. I don not want show it as business verticle and just want to be shown it as branch where i will manufacture from branch and same transferred to the HO.

2. Now when I transfer raw material from HO to branch to make it FG what documents required except e-way bill?

3. when it returns from branch to HO as FG then what documents required except e-way bill

4. Can i amend my Reg form 1 to show it as additional place of business ?

5. I think that when stock moves to my branch from HO within the state the branch yet to be shown it as additional place of business and such movement can not be treated as supply.

Please look into the above matter and give valauble opinion

Thank youy in advnace

[YAGAY andSUN]

In our view, if it is not shown in the additional place of business in your state specific RC then you need to include it. Delivery challan would be sufficient in this case if movement of goods are within state of same GSTIN.

[KASTURI SETHI]

I support the views of M/s. Yagay and Sun, Sir.

[Ganeshan Kalyani]

Welcome M/s.Yagay and Sun Sir. We were missing your participation in this Forum. We hope you will continue to participate.

[Ganeshan Kalyani]

Sri Manohar Sir, your Ho would be your principal place of business in the GST registration certificate. You need to add your branch as an additional place of business. Thus, that branch becomes covered in the same GSTIN. So, the movement of goods within same GSTIN becomes a mere transfer of goods. It does not constitutes a supply. Hence, GST is not applicable. In the GST return these transfers is not to be included. Delivery Challan is a document based on which you can carry your goods. E-way bill is required if the goods transferred is a taxable goods and the value of the goods transferred is more than ₹ 50,000/-. In some state the limit is ₹ 1,00,000/-.

[KASTURI SETHI]

"Welcome M/s.Yagay and Sun Sir. We were missing your participation in this Forum. We hope you will continue to participate."

Sh.Ganeshan Kalyani Ji,

Yes. It is 'Ghar Vapasi' (Home Coming) by M/s.Yagay and Sun, Sirs. I am also excited by his re-entry into this forum. It is natural that all of us will relish his contribution.

[MANOHAR KALBURGI]

Thank you everyone for your response. Really Appreciate the time and effort. I am updated as well as humbled.

Manohar M Kalburgi

[YAGAY andSUN]

Thanks to all of you for heart warming Welcoming me. We promise about our participation on this unique website will continue without any break and we will share out views and inputs on this website. Definitely, we will learn from each other.

Once again thanks for the same.

AI Summary

Intra-GSTIN transfer treated as non-supply when branch is an additional place of business; delivery challan and e-way rules apply. Movement of goods between head office and branch under the same GSTIN is a transfer that does not constitute a supply if the branch is added as an additional place of business. Use a delivery challan for such intra-state transfers; an e-way bill is required only when statutory e-way conditions and value thresholds for taxable goods are met. These transfers need not be included as outward supplies in GST returns when covered by the same GSTIN.