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Issue ID: 116238
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stock transfer to branch

Date 26 Apr 2020
Replies7 Replies
Views 16325 Views
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. (AI Summary)

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

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