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

Movement between units under same GST requires a delivery challan; tax rate and amount needed only for supplies.
Movement of goods between premises under the same GST registration must be effected under a delivery challan, which serves as the prescribed transport and inventory document. Tax details (tax rate and tax amount) are required on the challan only when the transportation is for a supply to the consignee; for internal transfers or storage between units under the same registration, showing tax particulars is not legally required, though optional notation of purchase tax for accounting is permissible.