Supply

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This discussion clarifies GST implications for transferring goods between business locations. Within the same state and GSTIN, it's a transfer via delivery challan, not a supply. However, transfers between different states, even if owned by the same person, are treated as inter-state supplies or sales under GST law.

Mohit Rastogi

Mohit Rastogi (Querist)

02 January 2020 Mr. X having multiple places of business in the state (say u.p.) obtained a single Registration for all the place of business within the same state, Mr. X Transfer some goods from one place of business to another place of business, Can we treat it as supply?

RAJA P M

RAJA P M (Expert)

02 January 2020 No... If it's same gstin then You will treat it as Transfer through Delivery Challan...

Mohit Rastogi

Mohit Rastogi (Querist)

02 January 2020 what if the place of business located in different states & registered in that particular state? Thank you.

RAJA P M

RAJA P M (Expert)

02 January 2020 Inter state supplies treated as Sales... Different gstin is also treated as Sales...

Mohit Rastogi

Mohit Rastogi (Querist)

02 January 2020 but in such case what is the consideration for treating it as supply? as it is a transfer of goods by a person from his one place of business to another place of business situated in another state.

RAJA P M

RAJA P M (Expert)

03 January 2020 Gst act as deal it sales... No more questions.

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