Whether E II Form is issued

[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?

[YAGAY andSUN]

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.

AI Summary

M/S X must issue E2 form to JSEB and invoice CST amount; it's an E1 transaction with M/S Z. M/S X of Delhi entered a works contract with JSEB of Jharkhand to supply electrical materials. M/S X ordered the materials from M/S Z, a West Bengal dealer, who invoiced M/S X. The materials were sent directly to JSEB, and M/S X endorsed the LR and invoiced JSEB. M/S X issued a C FORM to M/S Z, and M/S Z issued an E1 form to M/S X. JSEB issued a C FORM to M/S X. The query is whether M/S X should issue an E2 form to JSEB and include CST in invoices. The reply indicates it is an E1 transaction, and M/S X should issue a commercial invoice to JSEB for the CST amount.