Form f - stock transfer rules

We are commodity traders based in Kerala. Recently opened a branch in Tamil Nadu. 

I would like to transfer stocks to TN branch. 

1. What are procedures for that against F form? 

2. Who should issue from F? 

3. What would happen if that transferred item sold after issuing F form? In that case, how that tax would be assessed and which state will collect tax. 

Replies (6)

1. What are procedures for that against F form? 

    F Form used for stock transfer or branch transfer purpose without any tax liability.

    the goods should move with proper transporters records along with official delivery challan as per state act like form JJ in TN and puducherry and related records with proper vat cst regn. numbers of consginer and consignee.

2. Who should issue from F?

    The stock receiver has to issue Form F to the seller

  3. What would happen if that transferred item sold after issuing F form? In that case, how that tax would be assessed and which state will collect tax. 

The buyer will sell the items along with appicalble state VAT rate and the same may be remitted to collected state a/c.

Originally posted by : c.l. ravikumar

1. What are procedures for that against F form? 

    F Form used for stock transfer or branch transfer purpose without any tax liability.

    the goods should move with proper transporters records along with official delivery challan as per state act like form JJ in TN and puducherry and related records with proper vat cst regn. numbers of consginer and consignee.

2. Who should issue from F?

    The stock receiver has to issue Form F to the seller

  3. What would happen if that transferred item sold after issuing F form? In that case, how that tax would be assessed and which state will collect tax. 

The buyer will sell the items along with appicalble state VAT rate and the same may be remitted to collected state a/c.

Thanks. 

If I sell from my branch, which is in Tamil Nadu, would TN state VAT rule applicable?? Can I apply CST rules of 2% if sell to a dealer in Kerala?? 

 

 

if u sell in tamail nadu then TN State vat applicable.

I think if u sell the same to other states as applicable rate of CST but inconnection with reversal of input tax as per new notification have to be fulfilled. In this regard further clarification i request our experts and seniors may kindly advise us. Thanks.

Hello sir,

Please tell me is it mandatory to write stock value while making Delivery Note ( or Doing Branch Transfer)

 

 

 

Thanks. I can sell to other states except Kerala against C form. Can anyone help with how it works when selling to a dealer in Kerala?
The receiving branch has to maintain full sets of books of account stock sales purchase etc. Annual VAT audit will be applicable as per Turnover limits set by the concerned state.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
19 August 2026
PAID ARTCILE ASSISTANT

My Legal Tax Consultants Pvt. Ltd.

Noida

CA Inter

View Details
Company
11 August 2026
COMPLIANCE EXECUTIVE

YMW COMPLIANCE SERVICES LLP

Others

CA Final

View Details
Company
ARTICLESHIP 08 August 2026
CA Articleship

RSAG & CO LLP

New Delhi

CA Inter

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details