Transfer of stock head office to its branch in Other states

Head Office in one State and Branch in Other State are distinct persons under GST. Hence, Transfer from One State to another shall be treated as a taxable supply and IGST shall be payable on the same. Also Tax Invoice is mandatory and E-waybill should be raised in case value of consignment is more than 50K.

In case Head Office and Branch Office both are in the same state, no GST is applicable. Transfer the goods by raising a Delivery Challan only. E-waybill may be generated in case distance is more than 50KM.