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stock transfer to branch, Goods and Services Tax - GST

Issue Id: - 116238
Dated: 26-4-2020
By:- MANOHAR KALBURGI

stock transfer to branch


  • Contents

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

Posts / Replies

Showing Replies 1 to 7 of 7 Records

Page: 1


1 Dated: 26-4-2020
By:- YAGAY andSUN

In our view, if it is not shown in the additional place of business in your state specific RC then you need to include it. Delivery challan would be sufficient in this case if movement of goods are within state of same GSTIN.


2 Dated: 26-4-2020
By:- KASTURI SETHI

I support the views of M/s. Yagay and Sun, Sir.


3 Dated: 26-4-2020
By:- Ganeshan Kalyani

Welcome M/s.Yagay and Sun Sir. We were missing your participation in this Forum. We hope you will continue to participate.


4 Dated: 26-4-2020
By:- Ganeshan Kalyani

Sri Manohar Sir, your Ho would be your principal place of business in the GST registration certificate. You need to add your branch as an additional place of business. Thus, that branch becomes covered in the same GSTIN. So, the movement of goods within same GSTIN becomes a mere transfer of goods. It does not constitutes a supply. Hence, GST is not applicable. In the GST return these transfers is not to be included. Delivery Challan is a document based on which you can carry your goods. E-way bill is required if the goods transferred is a taxable goods and the value of the goods transferred is more than ₹ 50,000/-. In some state the limit is ₹ 1,00,000/-.


5 Dated: 27-4-2020
By:- KASTURI SETHI

"Welcome M/s.Yagay and Sun Sir. We were missing your participation in this Forum. We hope you will continue to participate."

Sh.Ganeshan Kalyani Ji,

Yes. It is 'Ghar Vapasi' (Home Coming) by M/s.Yagay and Sun, Sirs. I am also excited by his re-entry into this forum. It is natural that all of us will relish his contribution.


6 Dated: 27-4-2020
By:- MANOHAR KALBURGI

Thank you everyone for your response. Really Appreciate the time and effort. I am updated as well as humbled.

Manohar M Kalburgi


7 Dated: 2-5-2020
By:- YAGAY andSUN

Thanks to all of you for heart warming Welcoming me. We promise about our participation on this unique website will continue without any break and we will share out views and inputs on this website. Definitely, we will learn from each other.

Once again thanks for the same.


Page: 1

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