Invoice or delivery challan

Dear sir

we are sending transformer to our head office, Karnataka, kindly note our company located at tamilnadu.

my doubt is, we want to raise GST invoice or we can send in delivery challan without tax.

further kindly note, our both GST registration are different.

kindly clarify at the earliest
Replies (4)
Quick Summary
This discussion clarifies whether to issue a GST invoice or a delivery challan when transferring a company asset, like a transformer, between two different GST registrations in Tamil Nadu and Karnataka. Given that both locations are considered distinct persons under GST law, even if transferred without consideration, a tax invoice must be raised. This is because the transfer of a business asset to another distinct person is treated as a supply, requiring an invoice, albeit on a PAN basis without tax cost.

Is Transformer you Business Asset .?
Yes, our company assets
Then you have to raise invoice

Section 25(4) - considers both such GSTINs as distinct persons, thus liability arises.

It is covered under Sch I clause 1 of GST law (if it is transferred without consideration).

Tax invoice to be raised, PAN basis no tax cost.

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