E1 Form
•In case, we purchase goods interstate and then again sell interstate,repay CST twice. Hence goods become expensive.

•So in this case,ifE1 form is given,CST Charged only once and not twice

•This form is given by First Seller to first buyer which enables him to exempt future CST

•Hence E1 is a form applicable in case of Sale In Transit i.e. Subsequent CST Sales

Concept of C+ E1 and E2 form - Different CST Forms




Q4  Suppose in the above chart, X Ltd sells goods of 100000 to Y ltd against C + E1 form who sells it to A ltd for 120000

Pass Entries for purchase and sales in books of Y ltd

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What is C+E2 FORM



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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.