Intra state stock transfer

When the same GSTIN, no question of charging GST while transferring goods to branch registered within same state.

IF GSTIN IS SAME THEN NO NEED TO CHARGE GST.

AND FOR TRASNFER DELIVERY CHALLAN MAY BE USED.

WHAT IF ENERGY PRODUCED IN ONE PLANT AND FOR CAPTIVE CONSUMPTION IS USED BY TWO PLANTS OF SAME COMPANY. WILL THIS BE COUNTED AS SALE OF ENERGY FROM ONE PLANT TO ANOTHER AND GST TO BE CHARGED?

When the same GSTIN, no question of charging GST while transferring goods to branch registered within same state.

Above  is OK  ,  But  Refer  RULE 55  of CGST ACT  for ransportation of goods without issue of invoice.-(1)For the purposes of-

(a) supply of liquid gas where the quantity at the time of removal from the

place of business of the supplier is not known,

(b) transportation of goods for job work,

(c) transportation of goods for reasons other than by way of supply, or

(d) such other supplies as may be notified by the Board, 

he consigner may issue a delivery challan, serially numbered not exceeding

sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of

goods for transportation, containing the following details, namely:-

(i) date and number of the delivery challan;

(ii) name, address and Goods and Services Tax Identification Number of the

consigner, if registered;

(iii) name, address and Goods and Services Tax Identification Number or

Unique Identity Number of the consignee, if registered;

(iv) Harmonised System of Nomenclature code and descripttion of goods;

(v) quantity (provisional, where the exact quantity being supplied is not

known);

(vi) taxable value;

(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union

territory tax or cess, where the transportation is for supply to the consignee;

(viii) place of supply, in case of inter-State movement; and

(ix) signature.
   

SO  looking  to  above  requirement  it is required  to  show  GST  in  delivery challan prepared for  Intra State Stock Transfer