Annual return - goods transferred to branch

hi friends one of my client transferred goods of rs.8 lacs to his branch from h.o. which shows under sales in p&l account for the FY 18-19.however he didn't mention this 8 lacs in 3b because he said it is not sale bcoz I transferred my branch onlynu. my doubt is, in gstr 9c I show book sales as well as 3b sales.. difference 8 lacs comes. what should i do.whether I pay tax for this 8 lacs or ? kindly guide me friends.Thanks