Having one H.o and one B.O. in same GST number In case transfer of goods between them,then Eway bill is mandatory or not by delivery challan

Reply—If GST numbers of both Branches are same, no GST will be involved on such Stock transfer. E-way Bill is required to be generated if value of consignment is more than Rs. 50,000/- irrespective of applicability of GST. Delivery challan is sufficient, there is no need to raise an invoice. Refer rule 55 of CGST Rules,2017.