https://www.taxtmi.com/forum/issue?id=117015 When the receiving depot can claim Input Tax Credit, the invoice value declared under Rule 28 is the transaction value and should not be zero; declare a nonzero taxable value so credit transfers to the recipient. Inter state transfers require a tax invoice and e way bill, while intra GSTIN movements may use a delivery challan. Promotional items do not change this core treatment, though they may impact credit reversal on later sale. en-us Thu, 18 Feb 2021 06:55:24 +0530 Thu, 23 Jan 2025 15:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117015 When the receiving depot can claim Input Tax Credit, the invoice value declared under Rule 28 is the transaction value and should not be zero; declare a nonzero taxable value so credit transfers to the recipient. Inter state transfers require a tax invoice and e way bill, while intra GSTIN movements may use a delivery challan. Promotional items do not change this core treatment, though they may impact credit reversal on later sale. Discussion-Forum GST Thu, 18 Feb 2021 06:55:24 +0530 https://www.taxtmi.com/forum/issue?id=117015