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e-CST Form I (Odisha)

CST Form I is a monthly/quarterly CST return form that is submitted to the commercial tax department of Odisha by a dealer registered for CST.

To export data to Form I

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form CST I . The Form CST I report appears.

2. Press Ctrl+E to view the Export Report screen . Based on the Form CST I report period, the From and To dates are displayed.

3. Set the option Show number of rows to add to Yes .

4. Press Enter to view the ODI-CST Form I Excel Template Validations screen, and add rows in the Excel template as per the count displayed.

5. Press Esc to return to the Export Report screen.

6. Select the Type of Return .

7. Enter the Name , Status/Designation , Place , and Date .

8. Enter the Date of Original Return if filing a revised return.

9. Enter the Ack. No. of Original Return if filing a revised return.

10. Enter the Note for Explaining the Revisions if filing a revised return.

11. Press Enter to export data to the e-return template.

Form Description - CST Form 1 (Odisha)

A brief explanation about the form fields is given below:

Field Name

Description

Part- A

Filing Original / Revised

Displays the type of return.

Date of filing of Original Return

Displays the date of original return entered in the Export Report screen.

Acknowledgement No.

Displays the acknowledgement number given by the department after filing the original returns.

Reason for Revised Return

Displays a note explaining the reason for revising the returns entered in Export Report screen.

01. TIN

Displays the TIN entered in Company VAT Details screen of Statutory & Taxation features.

02. Period covered by this return

Displays the From and To dates of the return period.

03 (a). Name and style of business

Displays the name and style of business of the dealer filing the returns.

03 (b). Address

Displays the address entered in the Company Creation screen.

PAN

Displays the PAN/Income tax no. entered in Company VAT Details screen of Statutory & Taxation features.

Mobile

Displays the mobile number entered in the Company Creation screen.

Ph.No.

Displays the telephone number entered in the Company Creation screen.

E-mail

Displays the e-mail ID entered in the Company Creation screen.

PART - B

4(a) From Outside the State

Purchase of goods in the course of inter-state trade(for resale/ use in the manufacture and processing of goods for sale /in the telecommunication net work/in mining/in the generation or distribution of electricity or any other form of power/for packing of goods of sale).(including capital goods and goods for sale by transfer of right to use) (Annexure-G)

Displays the net assessable value of interstate purchases with Interstate Purchase - Against Form C , Interstate Purchase - E1 , Interstate Purchase - Taxable selected as the Nature of transaction .

(b) Purchase of goods in the course of Import into India

Displays the net assessable value of interstate purchases with Imports selected as the Nature of transaction .

(c ) Receipt of goods other than by way of purchases by stock transfer (Annexure-H)

Displays the net assessable value of interstate purchases with Interstate Branch Transfer Inward selected as the Nature of transaction .

(d) Receipt of goods other than by way of purchases as consignment agent (Annexure-H)

Displays the net assessable value of interstate purchases with Interstate Consignment Transfer Inward selected as the Nature of transaction .

(e) Purchase of goods in the course of export out of the territory of India (Annexure-I)

Displays the net assessable value of purchases with Purchase Deemed Export and Interstate Purchase Deemed Export selected as the Nature of transaction .

Part - C

05. Value of the goods despatched outside the state otherwise than by way of sale:-

(furnish details in Annexure-B)

(a) On branch transfer

Displays the net assessable value of interstate sales with Interstate Branch Transfer Outward selected as the Nature of transaction .

(b) On consignment sale

Displays the net assessable value of interstate sales with Interstate Consignment Transfer Outward selected as the Nature of transaction .

06. Sale price received or receivable for the sale of goods made during the above period in respect of -

(a) Sale in the course of intestate trade or commerce including sale of goods in respect of which exemption under section 6(2), 6(3) or 8(6) has been claimed and goods which are generally / conditionally exempt from tax.

Displays the net assessable value of interstate sales with the following Nature of transaction :

Interstate Sales Exempt - E1

Interstate Sales - E2

Interstate Sales Exempt

Interstate Sales - Zero Rated or Sales Zero Rated with:

o Party Entity/Org. Type set to Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid in the ledger master or Type of Exemption set to Diplomatic Missions & U.N. in the party master.

o Party Entity/Org. Type set to SEZ / STP / EHTP in the ledger master or Type of Exemption set to SEZ in the party master.

Interstate Sales - Against Form C

Interstate Sales - E1

Interstate Sales - Taxable

(b) Sale in the course of export out of or import into the territory of India (furnish details in Annexure-D)

Displays the net assessable value of interstate sales with Exports , Deemed Export , Interstate Deemed Export , and Sales High Seas selected as the Nature of transaction .

(c ) Total [(a)+(b)]

Displays auto calculated value.

07. Gross amount received or receivable for the sales of goods made in the course of intestate trade or commerce during the tax period as at serial 6(a) above.

Displays auto calculated value.

08. DEDUCT-

(a) Cost of freight, delivery or installation separately charged to customers and included in Col.07 above

Displays the net assessable value of additional expenses incurred in sales with Interstate Sales - Against Form C , Interstate Sales - Taxable , and Interstate Sales - E1 selected as the Nature of transaction .

(b) Cash/Trade discount allowed in respect of  Col.07 above and included therein

This field is currently left blank.

c) Sale price received or receivable in respect of sale of goods exempt from tax generally under the Orissa Value Added Tax Act, 2004 (vide Section 8(2) ( c) of the CST Act, 1956 and included in Col. 7 above.

Displays the net assessable value of sales with Interstate Sales Exempt selected as the Nature of transaction .

(d) Sale price received or receivable in respect of which exemption is claimed under Section 6(2) of the Act. (furnish details in Annexure-A)

Displays the net assessable value of sales with Interstate Sales Exempt - E1 and Interstate Sales - E2 selected as the Nature of transaction .

(e) Sale price received or receivable in respect of sale of goods fully exempt from levy tax under sub-Section (5) of Section 8 of the CST Act, 1956.

Displays the net assessable value of sales with:

Nature of transaction selected as Interstate Sales Exempt .

Nature of goods set to Exempt by Notification .

(f) Sale price received or receivable in respect of sale of goods made to dealers in Special Economic Zone as referred to in sub-Section (6) of Section 8 of the Act. (furnish details in Annexure - C)

Displays the net assessable value of sales recorded with:

Sales ledger predefined with the nature of transaction Interstate Sales - Zero Rated or Sales Zero Rated and Party Entity/Org. Type set to SEZ / STP / EHTP .

Form to receive selected as I Form in Statutory Details screen of the sales invoice.

(g) Sale price received or receivable in respect of sale of goods made to persons/organisations / international bodies, etc specified u/s 6(3) of the Act. (furnish details in Annexure - E)

Sales ledger predefined with the nature of transaction Interstate Sales - Zero Rated or Sales Zero Rated and Party Entity/Org. Type set to Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid .

Form to receive selected as J Form in Statutory Details screen of the sales invoice.

(h) Sales tax collected separately (if Sales Tax is not collected separately, Sales Tax amount be deducted by using the formula of tax fraction provided in Section 8A(1) of the Act.

Displays the net assessable value of sales with Interstate Sales - Against Form C , Interstate Sales - E1 , Interstate Sales - Taxable selected as the Nature of transaction .

(i) Total [(a) + (b)+(c )+(d)+(e)+(f)+(g)+(h)]

Displays auto calculated value.

09. NET TAXABLE TURNOVER [Col.7-Col.8(i)]

Displays auto calculated value.

10. Break up of Net Taxable Turnover

Sale Value "A"

(in Rupees)

Tax due "B"

(in Rupees)

(a) Sale to registered dealer as referred to Section 8(1) of the Act and taxable @ 2% (Furnish Annexure - F)

Displays the net assessable value of sales to registered dealers at 2% tax rate with Interstate Sales - Against Form C and Interstate Sales - E1 selected as the Nature of transaction .

Displays auto calculated value.

(b) Sale to registered dealer as referred to Section 8(1) of the Act and taxable @ 1% (Furnish Annexure - F)

Displays the net assessable value of sales to registered dealers at 1% tax rate with Interstate Sales - Against Form C and Interstate Sales - E1 selected as the Nature of transaction .

Displays auto calculated value.

(c) Sale of other goods (not included in (a) & (b) above and taxable)

(i) @ 5%

Displays the net assessable value of sales at 5% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(ii) @ 10%

Displays the net assessable value of sales at 10% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(iii) @ 14.5%

Displays the net assessable value of sales at 14.5% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(iv) @ 20%

Displays the net assessable value of sales at 20% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(v) @ 23%

Displays the net assessable value of sales at 23% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(vi) @ 25%

Displays the net assessable value of sales at 25% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(vii) @ 26%

Displays the net assessable value of sales at 26% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(viii) @ 35%

Displays the net assessable value of sales at 35% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(ix) @ 50%

Displays the net assessable value of sales at 50% tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(x) any other rate (indicate the rate of tax)

Displays the net assessable value of sales at other tax rate with Interstate Sales - Taxable selected as the Nature of transaction .

Displays auto calculated value.

(xi) Total [(i)+ (ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix)+(x)]

Displays auto calculated value.

Displays auto calculated value.

(d) Sale of goods notified under section 8(5) of the Act taxable @ 2%

Displays the net assessable value of sales at 2% tax rate with:

Interstate Sales - Taxable selected as the Nature of transaction .

Nature of goods set to Exempt by Notification .

Displays auto calculated value.

(e ) Total Taxable Turnover & Tax [(a)+(b)+(c)(xi)+(d)]

Displays auto calculated value.

Displays auto calculated value.

11. Interest payable for delay u/r 7(3) of the Central Tax (Orissa) Rules, 1957

Displays the interest amount entered in the journal voucher for adjusting towards interest payable .

12. Total tax and interest payable [11(B)+10e(B)]

Displays auto calculated value.

13. Tax adjusted against excess ITC under OVAT Act, u/r 7(3)(c ) of the Central Sales Tax (Orissa) Rules, 1957

Displays the debit value of the duty ledger entered in the journal voucher adjusting towards CST .

14. Balance amount payable after adjustment of ITC (Column 12-13)

Displays auto calculated value.

15. Tax Paid

Displays the CST payment voucher total.

16. Payment details

Displays the Type of Instrument , Name of Issuing Bank / office , No. , Date , and Amount entered in the Tax Payment Reconciliation screen.

Particulars of payment

(iv) Total Payment [(i) + (ii) + (iii)]

Displays auto calculated value.

(v) Balance payable  (14 - 16(iv)(g)]

Displays auto calculated value.

(vi) Excess payment remaining unadjusted for adjustment in the next tax period(s) [to be taken to column 16(i)(g) of the next return]

Displays the excess payment made for adjustment in the next tax period.

Last updated for Release 5.5.3