A Mfg company having 2 separate units involved in same business with same GST number. Now they need to send some materials from one unit to another unit for further processing purposes and the same will be bring back after the process.
In this case what type of documents to be maintained for sending material to another unit and bringing back under gst.
Menu
Material movement from one unit to another unit for further processing under gst
Replies (4)
Intra state stock transfer require delivery challan
You can send the material for further processing without issue of invoice on jobwork challan without payment of duty but goods should be return within one year.
While returning the material by another unit after process, delivery challan is sufficient or it should carry job work invoice.
As per section 2(68) of Cgst Act, job work means, "any treatment or process undertaken by person on goods belonging to another registered person" but in this case, goods are belonging to same person not another person. So i think, it is not a case of Job Work.
Only Delivery challan is sufficient in this case. As it is transportation of goods for reason other than supply, covered by Rule 55 "Transportation of Goods without issue of Invoice" point (1)(c)
Only Delivery challan is sufficient in this case. As it is transportation of goods for reason other than supply, covered by Rule 55 "Transportation of Goods without issue of Invoice" point (1)(c)
Recent Threads
- 17(5) Blocked ITC
- Transfer of equity shares to original owner
- Login credentials and payment acknowledgement not
- Export sales not realised payment not received fro
- Capital gain account amount utilisation
- Form 26QB – Section 194-IA: TDS on Full Cons
- Indexation Benefit available or not on Calculation
- Documents for return exhibition material
- Can I set off equity losses(both short term loss a
- Input tax credit on rent to rent
Related Threads
CAclubindia
