09 December 2018
Dear sir. We are regular person in GST. Our business is dairy farm milk and sweet supply. Our other branch in local city same GST number can calculated branch transfer is total Aggregate turn over or no.
I am unable to understand completely what you intend to ask but based upon my understanding I am trying to re-frame your question. You question is that "You are having two businesses within the same city and having same registration number. So, whether inter unit transfer shall be added into 'aggregate turnover' as per section 2(6) of CGST act.
Reply
No, it wont be included. As when you are operating in same state with same registration number you do not issue tax invoice instead you issue Delivery Challan as per rule 55 sub clause (c) of CGST Rules, 2017.
In case still any doubt persist. You discuss the same over call.
09 December 2018
i endorse the view of Jayant but at same time i would like to add one point that another address should be an addition place in your registration certificate else GST is applicable and will be considered as aggregate turnover..
10 December 2018
Jayesh no problem in that case and deeming you have already added your branch address as your additional place of business in your registration... if same is not your case then you have to issue tax invoice mandatorily ...
CAclubindia
