GST on inter-unit or inter-branch supply of goods or services

CA S K MISHRA , Last updated: 11 August 2021  
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As per Sec 25(4) of CGST Act, 2017 every branch/office of a company/entity having separate GSTIN belonging to one legal entity (single PAN) is a distinct person, whether located in the same state or different states. So, the supply of goods or services between these branches are covered within the m

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CA S K MISHRA
(Service)
Category GST   Report

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