Whether E II Form is issued, VAT + CST

[CMA Utpal Kumar Saha]

M/S X of Delhi entered into works contract with JSEB of Jharkhand to supply the electrical material with fixed price contract. Now, M/S X of Delhi has ordered the electrical materials to M/S Z a west bengal dealer to send material directly to JSEB of Jharkhand. M/Z Z has raised invoice in the name of M/S X of Delhi. M/S X of Delhi endorsed the LR in the name of JSEB of Jharkhand. M/S X of Delhi raises invoices to JSEB as per the Contract.

M/S X of Delhi issued C FORM to M/S Z in west bengal. M/S Z of West bengal issued E 1 form to M/S X . Consequently, JSEB of Jharkhand issued C FORM to M/S X of Delhi.

 Now, my query is Whether M/S X will issue E2 form to JSEB of Jharkhand of not?

My second query is Whether M/S X will issue invoices stating CST Amount in their invoices or not?

Posts / Replies

[Pradeep Khatri]

This amounts to E1 transaction only.

M/s X will issue a commercial invoice to JSEB for the purpose of passing off the CST amount.