We are transferring Stock from our main business office to our different offices in the state, so do we need to generate e-way bill for the same? And in case it mandatory to generate it, will it be counted as outward sale to these branches because that will create problem as the products are subject to further sale at these branches but only one GST is used on all branches?
Replies (5)
Quick Summary
E way bill is required for stock transfer above Rs 50000 even within same state. Use delivery challan for movement. If branches share same GST registration, it is not treated as outward supply or turnover.
If your Consignment Value exceeds Rs. 50,000, then generation of Electronic Way Bill is Mandatory in accordance with Rule 138 of the CGST Rules 2017 read with Section 68 of the CGST Act 2017.
You can generate E-Way Bill on the basis of "Delivery Challan." It will not be counted as your Outward Supply since the Branches are not separately registered under GST i.e. not a distinct person. So don't worry...
Sir if you want to transfer to different offices within same state having single registation, you should use delivery challan to generate E Way bill. it will not count as turnover. (if you have different registerations please ask me)
E-way bill is required for any movement of goods having value more than 50k. Further, as you have only one GST for all branches then will not be considered as outward supply.
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