Branch transfer intra-state & interstate

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 July 2017 Dear Experts.
we are delhi based company having branches in delhi as well as out of delhi also.

pls clarify :- do we need to take separate GST registration for each branch.

also clarify :- whether GST will be levied on stock transfer to branches both intra-state & Interstate?

Thanks
Megha Gupta

CA ASHWIN CHOPRA

CA ASHWIN CHOPRA (Expert)
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12 July 2017 A branch in a separate state is treated as a distinct person and hence a separate registration is required for each of such branches in different states. And stock transfers to branches will attract GST as it is treated as a transaction between two separate persons.

Querist : Anonymous

Querist : Anonymous (Querist)

12 July 2017 Sir Thank you for your prompt reply. still in confussion if branch is within the state then GST registration is required. if so will GST be levied on stock transfer to branch within the state or not?

Thanks
Megha Gupta

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CA ASHWIN CHOPRA

CA ASHWIN CHOPRA (Expert)
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13 July 2017 Madam,
If the branch is within the state then separate registration is not required. In case there is no separate registration, no GST on stock transfer to branch within the state.

Querist : Anonymous

Querist : Anonymous (Querist)

15 July 2017 sir. No form like F is specified in GST for transfer of goods to branch. in case if there is NO separate GST registration then what document is to be used in order to know it is only transfer of goods to branch.

CA ASHWIN CHOPRA

CA ASHWIN CHOPRA (Expert)
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15 July 2017 There is no need to know that it is only a branch transfer. Earlier there was form F because we were not collecting VAT on the transfer. In GST we are collecting GST even on branch transfer.