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E way Bill requirement

This query is : Resolved

V (Querist)
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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)
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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.

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