Sometimes goods are not sold but are transferred to branch/agent

In case, such branch is outside state, it is called Inter State stock transfer


In case such agent is outside state, it is called inter state consignment transfer



No CST is imposed on Consignment/Stock Transfer

The burden of proving that the movement of those goods was occasioned NOT by reason of sale shall be on the dealer transferring the goods to his branch/agent/principal


Procedure Followed

In this case, buyer gives F Form to seller

F form is given in case of

  • Interstate Sale to Consignment Agent
  • Interstate sale to Branch
  • Interstate sale to Job worker
  1. Indirect Tax
  2. CST

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.