Movement Between same GST Units

[JOHN SHANNEL]

Hello friends,

Our organization has 2 units which is 500 meters apart and has same GST number. While transferring inventory between the units, do i need to raise delivery challan as per rule 55 and show taxable value, tax rate and tax amount. Please clarify.

 

AI Summary

Delivery Challan Required for Inventory Transfer Between Units Under Same GST Number, Rule 55 CGST Rules 2017 An organization inquired about the necessity of issuing a delivery challan when transferring inventory between two units with the same GST number, located 500 meters apart. Experts in the forum confirmed that a delivery challan is required as per Rule 55 of the CGST Rules, 2017, but clarified that tax rates and amounts need only be shown if the movement constitutes a supply. Since the transfer is not a supply, specifying tax details is unnecessary. The delivery challan serves to update inventory records, and mentioning purchase tax rates and amounts is optional for internal clarity.