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CST - Forms E1 and E2

Anil (1638 Points)

28 August 2008

Anyone please explain in simple words WITH EXAMPLE as to when Forms E1 and E2 are be used under CST Act.

Thanks

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40 Replies

Satyendra sahu (service) (216 Points)
Replied 29 August 2008

Boss refer rule 7 of CST Rules

Further I am attaching copy of Rule7. pl go thru it you will understand.

Attached File : 15 rule 7 of cst.doc downloaded: 15206 times

Satyendra sahu (service) (216 Points)
Replied 29 August 2008

As far as example is considered,

Case 1. Form E1,

A- Buyer ( Hyderabad), B - seller (Bangalore). It is the first sale of any particular goods. then B will issue form E1 to A.

Case 2. Form E2,

A- Buyer of original goods now seller, C- new buyer ( Chennai). Here A is selling same goods again in interstate trade it is subsequent sale. Then A will issue form E2 to C.

I hope now it is clear to you, if not pl keep asking.

Anil (1638 Points)
Replied 29 August 2008

Thank you very much sir.

The purpose of E1 and E2 are clear to me.

I have few more doubts. Please clear them too.

1) Can I understand that in case of interstate sale the buyer gives form 'C' and the seller gives 'E1' or 'E2' as the case may be.Just confirming.

a)When(time) should the seller issue form ' E1 or E2? Should it be given along with the invoice or can he issue that at the end of the year ?

b)When(time)should the buyer issue form 'C"?

c)When(time) should E1,E2,C forms are to be submitted to the department?

Please answer each question separately.

Thanks.

2 Like

(Guest)

HI!

Forward me your mail Id i m going to forward you material the same will clarify all your queries.

Thanks,

Rajesh

(Guest)

Originally posted by :Satyendra sahu
"	As far as example is considered, Case 1. Form E1, A- Buyer ( Hyderabad), B - seller (Bangalore). It is the first sale of any particular goods. then B will issue form E1 to A. Case 2. Form E2, A- Buyer of original goods now seller, C- new buyer ( Chennai). Here A is selling same goods again in interstate trade it is subsequent sale. Then A will issue form E2 to C. I hope now it is clear to you, if not pl keep asking.	"

subramanya (Professional) (907 Points)
Replied 29 August 2008

Originally posted by :Anil
"	Anyone please explain in simple words WITH EXAMPLE as to when Forms E1 and E2 are be used under CST Act. Thanks	"

Form E1

This form is issued by the dealer who makes the first inter-state sale during movement of goods from one State to another. This enables the purchaser to claim exemption from CST on the second inter-state sale during the movement of goods by transfer of documents of title.

Form E2

This form is issued by the second or the subsequent seller when the goods move from one state to another in a series of inter-state sales by transfer of documents of title. This form enables the purchaser to claim exemption form CST on subsequent sale of goods.

Anil (1638 Points)
Replied 29 August 2008

Thank you all for your replies. I wish someone could answer my 2nd question too.

Mr.Rajesh, My email id is nkanil @ rediffmail.com

Thanks.

umeshchand (Accounting) (24 Points)
Replied 10 September 2008

Dear sir,

Please help me about the purchase of Interstate and Should be adjusted in CST sale then No, where should adjusted how to be adjusted in our company book.

Please suggest me.

Thanks

Umeshchand gupta

umeshchand (Accounting) (24 Points)
Replied 10 September 2008

Originally posted by :umeshchand
"	Dear sir, Please me against file of Vat and CST filedue the vat return paid monthly appro.60K, so sholud i register the another where or file quterly return due to listen from friend that more than one lac should register on www.mahavat.gov.in sholud it will correct or wrong. it wil correct so what is the produre to do Please suggest me. Thanks Umeshchand gupta	"

(Guest)

Originally posted by :Anil
"	Anyone please explain in simple words WITH EXAMPLE as to when Forms E1 and E2 are be used under CST Act.and C,H form Thanks	"

sunil sangani (accounts manager) (0 Points)
Replied 11 October 2008

thanks

(Guest)

CST Forms E1

(Guest)

we have purchase one goods from UD.Marketing , Kolkata.But U.D Marketing asked a way bill to supply goods from Delhi, purchased from Ingersoll?So what forms will be we issued and to whom?