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

Mohit Rastogi

Mohit Rastogi (Querist)
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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)
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02 January 2020 Inter state supplies treated as Sales... Different gstin is also treated as Sales...

Mohit Rastogi

Mohit Rastogi (Querist)
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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)
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03 January 2020 Gst act as deal it sales... No more questions.

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