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E way bill

Indirect Taxation

If the goods are moving from head office to branch in another state then have to generate an e way bill

sudarshan rockz

CA Final

★ 3K+

06-Mar-21 19:18

299

Answers (8)

Yes, an E-way bill is required even if transfer between branches.

M Sairam

CA Final

★ 2K+

06-Mar-21 19:42

In Simple, E-way bill is applicable on the movement of goods in all cases like transport between branches, Nontaxable goods, sales returns and so on.

M Sairam

CA Final

★ 2K+

06-Mar-21 19:45

M Sairam

Yes, an E-way bill is required even if transfer between branches.

there is no invoice will generated so what are the invoice details will enter into the part A of way bill

Thread Starter

sudarshan rockz

CA Final

★ 3K+

06-Mar-21 19:56

Thread Starter

sudarshan rockz

there is no invoice will generated so what are the invoice details will enter into the part A of way bill

Transfer of goods to the branch will be supply as per schedule I if separate registration taken to Head office and branch offices. So Tax will come into the picture. Value of supply as to determine as per Rule 28 under CGST rules. I hope you understand now.

M Sairam

CA Final

★ 2K+

06-Mar-21 21:18

Ok but if there is no seperate registration the head office and branch was located in same state then also generation of e way is required

Thread Starter

sudarshan rockz

CA Final

★ 3K+

06-Mar-21 21:29

Thread Starter

sudarshan rockz

Ok but if there is no seperate registration the head office and branch was located in same state then also generation of e way is required

-> Movement in such case will be on the basis of Delivery Challan -> EWB required if intra-state threshold is exceeded. Generally 50k but few States have higher threshold as well. Do check the respective State limit.