Intra-state branch trf
Querist : Anonymous
In gst regime I'm confused about branch trf both inter and intra, I have studied here that No GST shall be levied on intra-state branch trf. Pls let me know the relevant section, rules, wherein it is stated that No GST is chargeable on intra-state branch trf.
Thanks
Rohit Jain
Crux: This if a person supplies goods or services from one his establishment to other having different GST No. , then it will be treated as supply even if made without consideration. So transfer will also be treated as supply and GST will have to be paid when goods are transferred from one establishment to other.
Considering you are doing stock transfer intra state(within the state), assuming you have same GST No for both the branches, no GST will be involved on such stock transfer. Whereas if you have taken multiple registration within the same state and both of the branches are in diiferent GST No then you will have to pay GST on stock transfer. It will be treated as sale from one branch to other.
If you are doing stock transfer from inter state then always GST will be applicable as per sec 25(5), as it will be treated as distinct person.
Querist : Anonymous
Querist : Anonymous
2) whether eway bill can be generate without tax
2 yes fill GST amount but not payable.
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