Go AD-Free with CAclubindia Pro and Daily WhatsApp Updates. Subscribe Now!

E way Bill requirement

Save Share

This query is : Resolved

V (Querist)
Follow

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.

Thanks in advance.

Lekhraj sood

Lekhraj sood (Expert)
Follow

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.

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now