I have registration in TN and I got a contract in Kerala , I took a separate registration for Kerala also.. now I plan to shift my mechinery to Kerala for work.
1. should I need to raise a e-way bill for this transfer?
2. should the good (mechinery) to be return to TN with in a stipulated time?
3. if not then should I raise a sale bill for the transfer made..
can anyone suggest me regard this .
As you have taken the registration in Kerala also would be Treated as Distinct person , hence the any goods to be supplied to Keral from TN will be treated as supply .(As per schedule I)
1. Yes if the value of goods exceeds 50k
( as per Notification 12/2017 CT)
2. As its a supply so there is no limitations of time in regard to Return of capital Goods . Because it is send & reced back on Tax Invoice (Treated as supply)
3.Yes
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