Moving stock between your stores or warehouses? Enter both GSTINs and this tool tells you whether GST applies, then prints the right document: a delivery challan or a stock-transfer tax invoice, in triplicate.
Whether a stock transfer attracts GST depends on one thing: do the sending and receiving locations share the same GSTIN? GST registration is per state (and sometimes per business vertical), so a retail chain with stores in two states holds two GSTINs, and the law treats those two registrations as separate taxpayers.
Moving goods between two stores or a store and a warehouse covered by the same registration (normally both in the same state) is not a supply, so no GST is charged. The goods still need a document while in transit: a delivery challan under Rule 55 of the CGST Rules, issued in triplicate. The original travels with the goods for the receiving location, the duplicate is for the transporter and the triplicate stays with the sender.
Locations with different GSTINs are "distinct persons". Schedule I of the CGST Act treats a transfer between distinct persons as a supply even though no money changes hands, so you issue a tax invoice and charge GST: IGST when the states differ, or CGST plus SGST when both registrations are in the same state. The receiving branch can normally claim this tax back as input tax credit, so for a fully taxable business the cash cost is mostly timing.
Valuation follows Rule 28 of the CGST Rules: generally the open market value or the value of like goods. Where the receiving branch is eligible for full input tax credit, the value you declare on the invoice is accepted as the open market value, which is why most chains simply use cost or their standard transfer price. If the receiving location cannot claim full credit (for example it also makes exempt sales), agree the value with your accountant.
An e-way bill is required for movement of goods, including stock transfers that are not a supply, when the consignment value exceeds ₹50,000. For movement within a state, some states set a different limit, so check your state's notification. The tool flags consignments above ₹50,000 so you generate the e-way bill on the GST e-way bill portal before the vehicle leaves.
Rule 55 lists the particulars: challan number (up to 16 characters, unique in the financial year) and date; name, address and GSTIN of the sender; name, address and GSTIN of the receiver if registered; HSN code and description of the goods; quantity; taxable value; tax rate and amount where the movement is for a supply; place of supply for inter-state movement; and a signature. The generated challan includes all of these fields.
A grocery chain moves 200 cartons of biscuits (value ₹80,000, 18% GST) from its Bengaluru warehouse (GSTIN starting 29) to its Bengaluru store under the same GSTIN: no GST, a delivery challan, and an e-way bill because the value is above ₹50,000. The same consignment sent to its Pune store (GSTIN starting 27) is an inter-state supply between distinct persons: a tax invoice with IGST of ₹14,400 (total ₹94,400), which the Pune registration claims as input tax credit, plus an e-way bill.
Only when the branches have different GSTINs. Same GSTIN (usually the same state) means it is not a supply and no GST applies; you move the goods on a delivery challan. Different GSTINs (usually different states) means it is a supply between distinct persons, so you issue a tax invoice and charge IGST or CGST plus SGST.
No. An inter-state transfer is between two different GSTINs, which makes it a taxable supply. You need a tax invoice with IGST, and an e-way bill if the value is above ₹50,000.
Three. The original goes with the goods for the receiving location, the duplicate is for the transporter, and the triplicate stays with the sender. This tool prints all three copies, each labelled.
Usually yes if the consignment value is above ₹50,000, even though no GST is charged, because the e-way bill rules cover movement for reasons other than supply. Some states use a different limit for intra-state movement, so check your state's rules.
If the receiving branch can claim full input tax credit, the value you declare on the invoice is accepted as the open market value, so cost or your standard transfer price is common. Otherwise use the open market value or the value of like goods, and confirm with your accountant.
Commmerce gives you one inventory view across every branch and warehouse, with stock transfers between them and support for multiple GSTINs.
See multi-store retail
