10 July 2020
Whether way bill required for transferring construction equipment/ machinery from one site/ branch to another site of the same entity in different state having different GSTN registration ? If required whether transferring branch needs to raise tax invoice for the same or can be done through delivery challan ? Please share relevant notification/ circulars for exemptions or other details in this regards.
11 July 2020
You need to raise tax invoice for transfer of material because these branches registered are considered distinct persons under GST. This will amount to supply under Schedule I to CGST ACT,2017 and therefore,requires tax invoice under section 31. And will also require ewaybill aginst that tax invoice.