Question

If we have 2 units situated in same state and one sale office cum head office and other is factory and we transfer stock of finished goods daily to sale office is e-way bill in mandatory in this case and wheather we have to charge GST on stock transfer voucher or only it can be made without GST and what will be shown in eway bill if we GST component is there and if e-way bill is prepared the it is showing GST so it is affect any way in long term.

Answer

If you have single registration for both the units then movement of material from one unit to other will not caused to supply.

Accordingly will not attract GST. Rule 55 of GST will apply if the goods are not moved under invoice. So you have to issue challan for movement of goods. The provision of E way bill will apply whether goods are cleared against invoice or challan.

E way Bill is prepared as per the details of challan/invoice. If challan is prepared without mentioning tax amount in case of inter unit transfer then E way bill will be prepared accordingly and also tax amount column in E way bill is not mandatory field i.e. it can be prepared without mentioning tax amount. (Reply dt.17/10/2018)