CA in Practice
1340 Points
Joined September 2013
| Originally posted by : Vineeth PN |
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Dear MAdam,
Supply other than supply like Branch transfer Bill of Supply can use. |
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As per Rule 49, bill of supply can be issued for supply of exempted goods (eg:rate of tax is nil as per rate notification) or it can be issued by a taxable person covered under composition levy.
Goods transported to another branch with same GSTIN is not exempted supply. Taxable goods transported without consideration and does not amount to supply. Hence, DC has to be issued as per Rule 55.