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GST on Inter Branch Transaction, Goods and Services Tax - GST

Issue Id: - 114018
Dated: 4-8-2018
By:- Sanjeev Sharma
GST on Inter Branch Transaction

  • Contents

A Delhi based Company is having a sales and marketing office in Mumbai. All goods ( which are exempted from GST) are sold to the customers directly from Delhi.

Mumbai office does not make any taxable supply and therefore not registered under GST.

Does Mumbai office is required to raise bill on Delhi Office for sales and marketing services provided and to charge GST.

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Posts / Replies

Showing Replies 1 to 8 of 8 Records

1 Dated: 4-8-2018

You may issue Bill of Supply in such transactions along with e-way bill.

2 Dated: 4-8-2018
By:- Himansu Sekhar

Mimbai office should take regn and receive the goods through bills.

3 Dated: 5-8-2018
By:- CASusheel Gupta

Mumbai office is a distinct person under section 25

In r/o services being provided to Delhi office by Mumbai office it needs to take registration and raise bill on Delhi office for the expenses reimbursement by Delhi.

Separate books of accounts also needs to be maintained.

Thanks and Regards

CA Susheel Kumar Gupta

8510081001, 9811004443

4 Dated: 5-8-2018

The activity of Mumbai office is taxable under GST Acts.

5 Dated: 5-8-2018

I endorse the views of experts

6 Dated: 5-8-2018

As per my view, mumbai office is providing services of sales and marketing. PAN is same as in Delhi and Mumbai. As per GST provisions, an supplier is required to be registered in a state where he makes taxable supply of goods or services. Delhi office goods is exempt, but mumbai office service is taxable and thus aggregate turnover for taking registration shall also include value of exempt goods sold by Delhi office. Therefore mumbai office need to take registration as distinct person and charge igst to Delhi office. It will cover under of schedule II CGST Act, 2017.

7 Dated: 6-8-2018

Well explained by Sh.Pawan Kumar, an expert.

8 Dated: 6-8-2018
By:- Ganeshan Kalyani

Mumbai office has to take registration. If it does not avail services that are covered under reverse charge notification then it can take ISD registration. By taking this registration mumbai office can set off the credit on services availed against the tax payable on the business support service invoice that it has to raise on the Delhi office.


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