Stock Transfer Between Shops – Same Owner

Moving stock between your own shops is a transfer, not a sale.

Part of our inventory management guide.

For GST

• Same state – No GST on transfer (same PAN)
• Inter-state – Can attract IGST; check with CA
• Document: challan, not invoice (no sale)

Accounting

• Debit receiving location
• Credit sending location
• No revenue; just movement

Stock transfer guide. Multi-location inventory.