Question 16:
We are sending our material to inter state cold storage houses or godown from our factory What will be the procedure for sending the goods and removing the goods from cold storage or warehouse after some time Further what will be the impact of e-way bill in the above condition
Answer:
As per section 22, State wise registration is required for every supplier from where he makes taxable value of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees.
Thus in your case separate registration is required for godown and cold storage as distinct person.
According to the provisions of Section 7(1) of CGST Act, 2017 all forms of supply of goods or services or both such as sale , transfer, barter, exchange, licence, rental, lease or disposal etc. made for a consideration by a person in furtherance of business would be covered under the term 'Supply'.
Supply also includes the activities made or agreed to be made even without a consideration as specified in Schedule I.
As per schedule 1 clause 2 to the CGST Ac, Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business.
Thus all transfers between distinct person are covered under Scope of Supply (section 7).
According to section 31(1), Tax Invoice is required to issue by a registered person for every supply before removal of goods for Supply.
In your query it has been clearly specified that transfer to cold storage and godown is for supply from such places. So you are required to issue tax invoice under section 31(1) for such transfer even the goods are removed from that places after some time. Tax invoice again will be issued when the goods are again supplied by Godown and Cold storage at their GSTIN.
You are also required to follow E-way rules where consignment value exceeds Rs.50000 in both situation whether moved on tax invoice or even on challan for purpose other than supply. .(REPLY dt. 29/1/2018)