Find
Supplies between GSTINs of the same PAN in different States are taxable supplies between distinct persons, so they are part of the supplying GSTIN's GST turnover.
GST
Stock transfers to other GSTINs in GSTR-9C
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 25(2), CGST Act 2017; Rule 80(3), CGST Rules 2017
Analysis
In consolidated accounts these transfers are eliminated, so they appear as a reconciliation item. Add them back for each supplying GSTIN. Keep the invoices and e-way bills for such transfers. Valuation should follow the rules for related parties.
Close
- List branch transfer invoices by GSTIN.
- Add them to that GSTIN's turnover in the reconciliation.
- Check valuation of such transfers.
- Keep supporting invoices.
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