Pankaj Rawat
(GST Practitioner)
(55037 Points)
Replied 19 September 2019
Dear Manoj
Condition: 1
if the Manufacturing plant & the Depot are in same state , you can transfer goods from Manufacturing plant to Depot on Delivery Challan . (Ian assuming the GSTN of both are same )
Hence in this condition the price of material sold by depot to customer hardly matters , ( both unit is treated as same. ) so can supply on increased price .
Condition : 2
when the Plant & Depot are in two different state, now you can supply material to Depot on Delivery challan , As per schedule 1 it's supply to distinct person hence Tax Invoice need to be raise as prescribed in section 31 of CGST Act .
In terms of 2nd proviso to Rule 28 , where the Recepient (depot) is eligible for full ITC , then value declare in invoice deemed open market value . Hence in this case also the depot can supply the material greater price then he Reced. from Manufacturing Plant .
So in any case the depot can Supply material greater then the price he Reced.