Buyer other than consignee e i & e ii form

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Querist : Anonymous

Querist : Anonymous (Querist)

02 December 2014 when seller in maharashtra 5% vat, buyer in maharashtra 5% vat and consignee is in out of maharashtra(i.e. gujrat,delhi,bangalor) 2% cst against form 'c'. this transaction is buyer other than consignee sale. My quary is which form applicable in this transaction.
1) C form
2) EI form
3) Eii form
4) F form
5) H form

Amol S Joglekar

Amol S Joglekar (Expert)

02 December 2014 C form is applicable if the BUYER OTHER THAN CONSIGNEE so desires.

Querist : Anonymous

Querist : Anonymous (Querist)

02 December 2014 ok, c form is issuing by consignee to buyer but which form issue by buyer to consignee? any form applicable for this? EI or EII ?
Please explain.

Amol S Joglekar

Amol S Joglekar (Expert)

03 December 2014 As per section 6(2) of CST act first interstate sale will be taxable, subsequent sale during movement of good by way of transfer of document is exempt from tax. For making subsequent sale exempt Form E1 & E2 are used.
Courtsey: Taxguru
https://taxguru.in/goods-and-service-tax/goods-movement-form-cst-act-1956-e1-e2-form-glance.html

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