Keeping inventory clean across multiple branches

With one shop, you know where every phone is. With two or three, "Where is the iPhone we bought last week?" becomes a phone call, and sometimes nobody knows.

Track every phone by its IMEI, not by model and count. "Three Redmi phones" hides which three. Stock kept by IMEI tells you exactly which phone is in which branch, what you paid for it and what grade it got.

Make every move a written transfer. When a phone goes from one branch to another, record it with a transfer number, the IMEIs, the date, who sent it and who received it. A phone that moved without a transfer is a phone you will lose track of.

Know the GST side of a transfer. If both branches are under the same GST registration (the same GSTIN, usually within one state), moving stock is not a sale; the phones travel with a delivery challan under Rule 55 of the CGST Rules. If the branches have different GSTINs, for example shops in two states, the move counts as a supply even without payment (Schedule I of the CGST Act) and needs a tax invoice; between states, IGST applies. Above ₹50,000 a consignment generally needs an e-way bill too.

Count by IMEI, branch by branch. Once a month, have staff scan every phone on the shelf and compare it with the stock list. Gaps found while they are small are easy to explain; gaps found at year end are not.

Give each branch one named person who owns its stock and confirms every transfer in and out. When everyone is responsible, nobody is.

This article is general information, not tax advice. For your own registrations, check with your CA.