𝗪𝗵𝗮𝘁 𝗮𝗿𝗲 𝗦𝘁𝗼𝗰𝗸 𝗧𝗿𝗮𝗻𝘀𝗳𝗲𝗿𝘀 𝘂𝗻𝗱𝗲𝗿 𝗚𝗦𝗧? 📦 Businesses often move goods from one branch to another. But did you know it can trigger GST liability? Let’s break it down 🧵👇 [img:hm6HNzaBH]

A stock transfer is when goods are moved by a business from one location/branch to another. It’s not a sale, but under GST it can still be treated as a “supply.” [img:e5qaJbJ38]

Under GST, every state registration is treated as a distinct person. So moving stock across states = supply between two separate entities. [img:kbvTvGthI]

If stock is moved within the same state (same GSTIN), it’s not a supply. 👉 Only a delivery challan is required, no tax invoice. [img:9kJil-pDN]

But if stock moves to a different state branch (different GSTIN), it is treated as a supply. 👉 You must issue a tax invoice + pay GST. [img:J4cZR9pQc]

The value of interstate stock transfer = ✔️ Open Market Value, or ✔️ Value at which recipient branch sells goods, or ✔️ 90% of customer sale price (where applicable). [img:SDvPw9j3W]

Good news: the recipient branch can claim Input Tax Credit (ITC) on the GST paid. So while tax is paid upfront, it can be offset later. [img:Vz1t7dc5C]

Documents required: 📌 Delivery challan (for intra-state) 📌 Tax invoice (for inter-state) 📌 E-way bill (if threshold exceeded) [img:Xr1r63-LZ]

Stock transfers must be correctly reported in GST returns. Any mismatch in invoice, challan, or e-way bill can trigger notices. [img:AKuxSKQuS]

For businesses with multiple warehouses across India, stock transfers are routine. But incorrect handling = double taxation + blocked ITC. [img:tx7ISe1R-]

❌ Treating interstate transfer as non-taxable ❌ Wrong valuation ❌ Missing delivery challan/e-way bill ❌ Not availing ITC properly [img:K6AmZul3O]

Stock transfers aren’t just logistics—they are a compliance-heavy process under GST. Ignoring them can lead to disputes and penalties. [img:chIHs5rM1]

In short: ✔️ Same-state transfers = no GST ✔️ Interstate transfers = GST applicable ✔️ Proper docs + ITC claim = smooth compliance That’s the story of Stock Transfers under GST ✅ [img:q-9-krX1l]