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Re: e 1 sales (VAT)

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This query is : Resolved


( Author )
27 July 2011

Dear Experts,

What is meant by E-1 Sales and what are all the key documents involved in E-1 sales
How it is differ from Normal Sales............ awaiting for your reply


CMA Ramesh Krishnan

( Expert )
27 July 2011

E-1 sales is the interstate sales which happening subsequently after one interstate sale

suppose Mr.A from Karnataka selling goods to Mr.B to Tamilnadu this is normal interstate sales, again Mr.B from tamilnadu selling the same goods to Mr.C Andhra Pradesh, this is called subsequent sales as E-1 sales, this sale may be on transit sale also

If the all the dealer register under CST he following form need to be issued & collected

Mr. A need to get C form from Mr.B
Mr.B need to issue E1 form to C and subsequently need to get C form from Mr.C




Ranjan Dayal

( Expert )
27 July 2011

E -1 Sale is only occured when good are in transit.


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