Branch transfee

251 views 4 replies

Sir,  

     I am restered under gst in haryana & delhi. I purchased packing material in my haryana branch from a  firm which is registered also  in haryana but i want to deliver that goods directly to the delhi branch.So in that case do i need to issue any document from haryana branch to delhi branch.Please revert 

Replies (4)
There might be 2 situations on which the Goods can be Move to Delhi Branch 1. Under Module Bill To , Ship To. The supplier will Bill to you in Haryana & Ship the goods to Delhi, will charge CGST /SGST ITC claim : Your haryan branch will claim ITC. & Your Haryana Branch will raise the Tax invoice to Delhi Branch (for the same material) 2. The Haryana supplier will raise the Tax invoice to your delhi branch directly by charging IGST . Hence in both the condition delhi branch will reced goods on tax invoice. So my personal view in this regard condition 2 is better , as in condition 1 the haryana branch turnover is unnecessarily increased
There might be 2 situations on which the Goods can be Move to Delhi Branch 1. Under Module Bill To , Ship To. The supplier will Bill to you in Haryana & Ship the goods to Delhi, will charge CGST /SGST ITC claim : Your haryan branch will claim ITC. & Your Haryana Branch will raise the Tax invoice to Delhi Branch (for the same material) 2. The Haryana supplier will raise the Tax invoice to your delhi branch directly by charging IGST . Hence in both the condition delhi branch will reced goods on tax invoice. So my personal view in this regard condition 2 is better , as in condition 1 the haryana branch turnover is unnecessarily increased
thnx sir but please provide me the rule number or notification regarding this

KINDLY REFER :

FOR SUPPLY:  READ SECTION 7 CGST ACT, 

FOR GOODS DELVERY ON INSTRUCTION OF THIRD PERSON: READ SECTION 10 IGST ACT

FOR INTERSTATE SUPPLY READ SECTION 7 IGST ACT

FOR INPUT CREDIT READ SECTION 16 CGST ACT

 

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