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Impact of GST on Transfer of goods from Godown to Head Office

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A company has been registered under GST in Delhi. What process to be followed for transfer of goods from godown to head office of a company in Delhi? Will it be construed as "supply" under GST Law?
Replies (8)

The GODOWN  from which the goods are going is a branch NA?

If yes,

then you issue Taxble invoice for this type of transfer because

Definition of Supply under GST

Definition of ‘supply’ Under section 2(92) read with section 3 ‘supply’ includes all forms of supply of goods and/or services such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. Schedule I specified the supply.

That is the question only whether godown will be treated as branch or what?

godown or HO in same city/state

if seprate registration of HO and Godown then it will be construed as supply.
Originally posted by : furquan ahmad
if seprate registration of HO and Godown then it will be construed as supply.

How the godown can be registered
Thank u both for inputs.
I have got solution.
It would be done through delivery challan.
we have to mention godown as additional place of business during registration.
Originally posted by : CS Puja Mishra
Thank u both for inputs. I have got solution. It would be done through delivery challan.we have to mention godown as additional place of business during registration.

YES, in such case you transfer goods through delivery challan


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