Inter-store stock transfer note (GST-compliant)
When 12 kg of paneer leaves the central kitchen at 6:42 AM and lands at the Indiranagar outlet by 7:15 AM, the piece of paper that travels with it is not optional — it's the difference between a clean GST audit and a Section 122 penalty. This builder generates a printable inter-store transfer challan that branches correctly: same-GSTIN outlets get a plain delivery challan (no tax), different-GSTIN outlets get a taxable-supply invoice with CGST+SGST (intrastate) or IGST (interstate) auto-computed from the first two digits of each GSTIN. HSN autocomplete for common food items, amount-in-words, A4 print + CSV export. No signup.
Inputs
| Document No. | IST/2026-27/0001 | Date | 2026-05-12 |
FROM (Consignor) Spice Route — Central Kitchen, Bommanahalli #42, Hosur Road, Bommanahalli, Bengaluru — 560068, Karnataka GSTIN: 29AABCS1234E1Z5 FSSAI: 10019011001234 | TO (Consignee) Spice Route — Indiranagar 142, 100 Feet Road, Indiranagar, Bengaluru — 560038, Karnataka GSTIN: 29AABCS1234E1Z5 FSSAI: 10019011005678 |
| Vehicle | KA-05-MN-2847 | Transporter | Own fleet — Tempo 1 | Distance | 14 km |
| # | Description | HSN | Qty | Unit | Rate ₹ | Total ₹ | GST% |
|---|---|---|---|---|---|---|---|
| 1 | Basmati rice (Daawat select) | 1006 | 25 | kg | 110 | 2,750 | — |
| 2 | Onion (medium grade) | 0703 | 40 | kg | 38 | 1,520 | — |
| 3 | Paneer (fresh, cubed) | 2106 | 12 | kg | 340 | 4,080 | — |
| 4 | Tomato ketchup pouch 1L | 2103 | 6 | pcs | 128 | 768 | — |
| Subtotal | ₹ 9,118 |
| Grand total | ₹ 9,118 |
When this document is required
Any movement of goods between two locations of the same business requires either a delivery challan (Rule 55 of CGST Rules) or a tax invoice — never nothing. The trigger is movement, not sale. If the central kitchen sends raw chicken to three outlets at dawn, three challans (or invoices) must accompany the three deliveries. Where the consignment value exceeds ₹50,000, an E-way bill (EWB-01) must also be generated on the GSTN portal — the challan number from this tool is the document reference you key into Part-A of the EWB. The challan must be in triplicate: original for the recipient outlet, duplicate for the transporter, triplicate for the consignor file.
Same-GSTIN vs different-GSTIN — why the tool branches
The legal hinge is Section 25(4) of the CGST Act, 2017: a person who has obtained more than one registration, whether in one State or Union Territory or more than one State or Union Territory, shall, in respect of each such registration, be treated as distinct persons. The practical consequence:
- Two outlets, one GSTIN (same state, same registration) — internal movement. Delivery challan only. No tax, no invoice, no GSTR-1 line. This is the typical case for two outlets in Bengaluru under a single Karnataka registration.
- Two outlets, different GSTINs in different states (most common multi-state chain pattern) — treated as a taxable supply between distinct persons. Issue a tax invoice with IGST charged at the applicable rate per HSN. Goes into the consignor outlet's GSTR-1 as a B2B supply; the recipient outlet claims input tax credit on the same in its GSTR-3B.
- Two outlets, different GSTINs in the same state (rare — usually only when one is a separate business vertical) — also taxable supply between distinct persons, but charged with CGST + SGST instead of IGST.
The tool reads the first two digits of each GSTIN (the state code) and flips between IGST and CGST+SGST automatically when you select "Different GSTIN" mode. Don't game this — getting it wrong either way (charging IGST when it should be CGST+SGST or treating an inter-state branch transfer as same-GSTIN) is the single most common mistake auditors flag in multi-outlet chains.
Where this fits
- Inter-store transfer format — full reference — the field-by-field breakdown, including E-way bill cross-references and the triplicate filing rule
- GSTR-3B filing for restaurants — where inter-store transfers between distinct persons land on the monthly return, and how input tax credit flows back
- Daily sales report (DSR) builder — the receiving outlet's inward stock figure on the DSR should reconcile against the challans received that day
- Compliance calendar 2026 — GSTR-1 (11th) and GSTR-3B (20th) due dates where these transfers must be reflected
- P4 — Multi-outlet pillar — every multi-outlet article we've published, from central kitchen design through inter-outlet costing