Issue of e-waybill under e1 transaction

DEBARAJA SAHOO (Querist) 11 February 2016 This query is : Resolved
Dear All,

Please clarify the following:

Who will issue e-waybill in case of E1 transaction under CST Act 1956 and to whom?

Please treat this as urgent.

Thanks & Regards,

Debaraja Sahoo

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rajagopal.s (Expert) 11 February 2016
Sale under Sec 6(2) E-I Transaction
Under E-I transaction the movement of goods from one state to another is effected by a transfer of documents of title to the goods during their movement from one state to another (sales in transit)

Example :

Manufacturer — ABC Pune
ABC Customer-M/s I Trade , Aasam
Ultimate Buyer M/s. XYZ Kolkata

ABC Pune will raise Invoice on M/s I Trade charging CST @2%

The LR will reflect destination of Kolkata (Actual place of Delivery)

M/s I Trade will endorse the LR enroute to Ultimate Buyer –as being actual Place of Delivery, without taking the delivery of goods and will raise commercial Invoice on his Customer at Kolkata giving reference of LR endorsed.

M/s I Trade will need to Issue C form to ABC, Pune
ABC- Pune will issue Form E-I to M/s I Trade giving reference of Form C received.
M/s I Trade buyer being XYZ will issue C form to M/s I Trade.