Question ID :
36978
Payment of Branch for Branch Transfer and 180 days Rule
We have taken GST Registration in Gujarat and Maharashtra i.e. Two States, Maharashtra Branch transfer goods to Gujarat Branch as transfer raw material and we processed the same and manufactured finished goods and thereafter we sale the goods to the Maharashtra State,
My Question is that the limit of 180 days payment condition is applicable to branch transfer also or not ?
Please confirm whether it is compulsory to make payment to branch
Posted by
Tausif Yasinbhai Vora
on
Feb 11, 2019
Filed Under
GST
Rule 37 read with Section 16(2) CGST Act and rules , exempt 180 days conditions by way of proviso to rule 37 which reads as under :
" Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16"
hence 180 days condition is not applicable between branches or distinct person
Posted by
Mahendra Kumar Bagrecha on
Feb 11, 2019