What is use of e1 form
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
06 October 2012
what is use of e1 form.
please explain.
sandeep Dixit
9313766799
please explain.
sandeep Dixit
9313766799
Hemant Kumar
(Expert)
06 October 2012
Form E-1:
This form is to be issued by the selling dealer who makes the first inter-State sale during movement of goods from one state to another to enable his purchaser to claim the benefit of exemption from C.S.T. on the second inter-State sale effected by him during the movement of goods. This form is required to be obtained from the Sales Tax Officer.
This form is to be issued by the selling dealer who makes the first inter-State sale during movement of goods from one state to another to enable his purchaser to claim the benefit of exemption from C.S.T. on the second inter-State sale effected by him during the movement of goods. This form is required to be obtained from the Sales Tax Officer.
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CA Ayush Agarwal
(Expert)
06 October 2012
Dear Sandeep,
Lets Have a Practicle Example.
suppose: X situated in Delhi purchased goods from Y in Punjab .Y booked the material on transport and send GR/RR(goods receipt note issued by transporter) to X. X instead of receiving material from transport himself sold the material to Z in Delhi (same state) by endorsing RR/GR
in the name of Z.Z takes the delivery from the transporter .
In this case sale from Y to X is covered under CST and X to Z is also covered Under CST as sale in transit.
To complete the transaction X will issue C form to Y ,
Y will issue E-1 form to X
Z will issue C form to X
In the above case even X & Z both are situated in Delhi but the sale transaction is covered under "sale in transit" clause of CST act so CST will be applicable and vat is not be charged.
Lets Have a Practicle Example.
suppose: X situated in Delhi purchased goods from Y in Punjab .Y booked the material on transport and send GR/RR(goods receipt note issued by transporter) to X. X instead of receiving material from transport himself sold the material to Z in Delhi (same state) by endorsing RR/GR
in the name of Z.Z takes the delivery from the transporter .
In this case sale from Y to X is covered under CST and X to Z is also covered Under CST as sale in transit.
To complete the transaction X will issue C form to Y ,
Y will issue E-1 form to X
Z will issue C form to X
In the above case even X & Z both are situated in Delhi but the sale transaction is covered under "sale in transit" clause of CST act so CST will be applicable and vat is not be charged.
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RAMESH KUMAR VERMA
(Expert)
06 October 2012
agreed with expert .....
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