E1form issue

[Shiv Soni]

E1 form concept will be applicable or is it correct?

A is buyer in Mumbai and B is seller of Mumbai

C is consignee of Karnataka and movement of goods to C

But c form issued by A to B

[YAGAY andSUN]

First movement is interstate. Hence E-1 was applicable in VAT/CST Regime but in GST Regime there is no such requirement.

AI Summary

E 1 form applicability: VAT/CST required E 1 for interstate first movement; GST has no separate E 1 obligation. Applicability of the E 1 form turns on the initial movement of goods: if the first movement is interstate, E 1 was a compliance requirement under the VAT/CST regime; under the GST regime there is no separate E 1 form obligation for such inter state movement.