e-CST Return Form 1 captures inter-state sales details of the registered dealers. It is submitted on quarterly basis.
Registered dealers in Rajasthan have to file inter-state sales details in e-CST Return Form 1 every quarter. The template in excel format is provided by the department. Tally.ERP 9 will post data to this template, which, is validated before upload.
The transactions that fulfilling the following prerequisites are captured in the CST Form 1 :
● Transactions where the Nature of Transactions is
o Interstate Branch Transfer Outward
o Interstate Consignment Transfer Outward
o Interstate Deemed Export
o Export
o Interstate Sales - Against Form C
o Interstate Sales - E1
o Interstate Sales - E2
o Interstate Sales Exempt
o Interstate Sales Exempt - E1
o Interstate Sales - Others
o Interstate Sales - Taxable
o Interstate Sales - Tax Free
o Interstate Sales - Zero Rated
o Interstate Sales Exempt - With Form C
● In party ledger master,
o The VAT TIN number is 11 digits long and does not start with 08
o The Type of Dealer selected is Regular
To export CST Form 1
1. Go to Gateway of Tally > Display > Statutory Reports > VAT > CST Form 1
2. Click E : Export . Ensure the excel template CSTForm1.xls is copied to the export location.
3. Specify the period, and press Enter to export the data.
The different fields in the excel template are described below:
Part I: Displays details of sales and deductions
Payment Particulars
Gross amount Received / Receivable
Displays the gross amount received/receivable from the dealer for all the sales during the current return period.
DEDUCTION FOR (01)
I. Sales of Goods outside the State:
Displays the inter-state sales value from the journal voucher transaction recorded for Change in Nature of sales value.
II. Sales of Goods in course of export outside India (as defined in sec(5) of Central Act)
Displays the value of sales transactions with nature of transactions Interstate Deemed Export and Export .
02. Balance Turnover of Inter-State Sales and Sales within the State
Displays the value automatically calculated by adding the values in I. Sales of Goods outside the State and II. Sales of Goods in course of export outside india (as defined in sec(5) of Central Act) . It is the gross turnover of inter-state sales and sales within the state after all the deductions applicable for the dealer.
DEDUCTION FOR (02)
I. Turnover of Sales within the State
Display the value from all sales transactions recorded for the period after sales return deductions.
03. Balance Turnover of Inter-State Sales
Displays the value automatically calculated using the formula (02)-(03(I))=03 .
DEDUCTION FOR (03)
I. Cost of Freight, Delivery or Installation when such cost is separately charged on Turnover of Inter-State Sales.
Displays the value of additional ledgers for which the option Use for assessable value is set to No .
04. Balance- Total Turnover of Inter-State Sales
Displays the value calculated automatically using the formula (03)-(04(I))=04 . It is the Balance Turnover of the inter-state sales after deducting additional charges which were not part of the sale.
DEDUCTION FOR (04)
I. Subsequent Sales not taxable under sec 6(2) of the Act
Displays the value of sales with nature of transactions as Interstate Sales - E1 , Interstate Sales - E2 , Interstate Sales Exempt - With Form C and Interstate Sales Exempt - E1 .
PART II : This sheet captures goodswise and tax rate wise breakup of interstate sales value.
05. GOODSWISE BREAK-UP
A. DECLARED GOODS
(I) Declared goods sold to registered dealer on prescribed declaration (vide Declaration Attached)
Displays the net assessable value of inter-state sales of declared goods by selecting the declaration forms - C and C+E1/E2 where nature of transactions selected is Interstate Branch Transfer Outward , Interstate Consignment Transfer Outward , Interstate Sales - Against Form C , Interstate Sales - E1 , Interstate Sales - E2 , Interstate Sales Exempt , Interstate Sales – Taxable , Interstate Sales Exempt - E1 , Interstate Sales - Works Contract and Interstate Sales - Zero Rated .
(II) Declared goods sold otherwise
Displays the net assessable value of inter-state sales of declared goods made to unregistered dealers where nature of transactions selected is Interstate Branch Transfer Outward , Interstate Consignment Transfer Outward , Interstate Sales - Against Form C , Interstate Sales - E1 , Interstate Sales - E2 , Interstate Sales Exempt , Interstate Sales – Taxable , Interstate Sales Exempt - E1 , Interstate Sales - Works Contract , Interstate Sales Exempt - With Form C , and Interstate Sales - Zero Rated .
B. OTHER GOODS
Displays all other goods other than Declared Goods .
(I) Other goods sold to registered dealer on prescribed declaration (vide Declaration Attached)
Displays the net assessable value of inter-state sales of other goods to registered dealers with prescribed declaration in the current period.
(II) Other goods sold otherwise
Displays the net assessable value of inter-state sales of other goods without prescribed declaration in the current period.
Goodswise Total Amount
Displays the value automatically calculated using the formula Total=(05.A(I)+05.A(II)+05.B(I)+05.B(II)) .
06. TAX AMOUNT BREAK-UP
Displays the break-up of the inter-state sales taxable amount and the CST levied rate wise.
Rate of Tax
Displays the rate at which the goods are taxed in separate lines.
Taxable Turnover
Displays the taxable turnover of sales done by the dealer against individual tax rate in the current return period.
Amount of Tax
Displays the amount of tax payable by the dealer against each individual tax rate and its taxable turnover, for the current return period.
07. Total Tax Payable on Rs. _________ Amount to Rs. _____________
Displays the total taxable turnover of all the rates in which the dealer sold goods and the total tax payable against it by the dealer in these two fields automatically.
08. Tax Paid, if any, by means of Treasury Challan / M.O.
Displays the information recorded in the Stat Payment Details screen ( Gateway of Tally > Display > Statutory Reports > VAT > Payment Reconciliation > select a transaction > S: Set Details ) for each transaction in Payment Reconciliation report.
Challan / M. O. No.
Displays the value recorded in the Challan No. field of the Stat Payment Details screen for a transaction.
Date of Payment
Displays the date recorded in the Deposit Date field of the Stat Payment Details screen for a transaction.
Amount of Payment
Displays the tax amount paid by the dealer through Challan / M.O. in the current return period, as shown in Amount column of each row with challan number (transaction) in the Tax Payment Reconciliation report.
Total Tax Paid
Displays the total tax value paid by the dealer which will be the sum of all the payments in the current return period arrived automatically.
09. Balance Due / Excess Paid, If any.
Displays the different between the values in the fields Total Tax Payable and Total Tax Paid , it is the balance tax payable by the dealer, or the excess tax paid in the current return period.
This Validate button in the 'PART I' Sheet helps the dealer to validate the information entered in the form. After validating, errors in the details entered is shown in the eCST Return Form-1 format sheet. The dealer will be able to rectify the errors and validate the sheet again. Once information in the file is error free it can be directly upload to the commercial tax department portal.
