https://help.tallysolutions.com/docs/te9rel64/Tax_India/VAT/West_Bengal/WB_CST_Annx_SR.htm

CST Annexure SR (West Bengal)

CST Annexure SR captures details of sale returns recorded against interstate sales.

The transactions with following nature of transaction are considered for this annexure:

Interstate Sales Taxable

Interstate Sales - Exempt

Interstate Sales - Zero Rated

To view CST Annexure SR

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form I > Annexure Ready .

2. P ress Enter .

3. Select Annexure SR .

4. Press Enter .

T o export the Annexure

1. Press Ctrl+E in the e-CST Annexures screen.

2. Press Enter to export all annexures to XML format.

The details are exported in XML format. The department has provided a java tool to verify the details in the XML file for returns and annexure. The information captured in the XML file is described below based on the fields displayed in the java tool provided by the department.

Field Name

Description

Aggregate Sale Price (Rs.)

Amount Sales Return (Rs.)

Net Sales Turnover (Rs.)

Tax Involvement in Sales Return (Rs.)

(i) Sale of exempted goods

Displays the  assessable value from interstate exempt sales transactions recorded in the reporting period. The transactions with Interstate Sales - Exempt as Nature of transaction are considered in this case.

Displays the assessable value sales return recorded against interstate exempt sales in the reporting period. The credit note transactions with Interstate Sales - Exempt as Nature of transaction are considered in this case.

Displays the net assessable value from interstate exempt sales transactions recorded in the reporting period. The transactions with Interstate Sales - Exempt as Nature of transaction are considered in this case.

(ii) Sale exempt u/s 5 of CST Act, 1956

Displays the  assessable value from interstate zero rated sales transactions recorded in the reporting period. The transactions with Interstate Sales - Zero Rated as Nature of transaction are considered in this case.

Displays the assessable value sales return recorded against interstate zero rated sales in the reporting period. The credit note transactions with Interstate Sales - Zero Rated as Nature of transaction are considered in this case.

Displays the net assessable value from interstate zero rated sales transactions recorded in the reporting period. The transactions with Interstate Sales - Zero Rated as Nature of transaction are considered in this case.

(iii) Sales taxable @ 1%

Displays the  assessable value from interstate sales taxable at 1% recorded in the reporting period. The transactions with Interstate Sales - Taxable as Nature of transaction and 1% tax rate are considered in this case.

Displays the assessable value from sale returns recorded against interstate sales taxable at 1% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 1% tax rate are considered in this case.

Displays the net assessable value from interstate sales taxable at 1% recorded in the reporting period.  The transactions with Interstate Sales - Taxable as Nature of transaction and 1% tax rate are considered in this case.

Displays the CST amount from sale returns recorded against interstate sales taxable at 1% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 1% tax rate are considered in this case.

(iv) Sales taxable @ 4%

Displays the  assessable value from interstate sales taxable at 4% recorded in the reporting period. The transactions with Interstate Sales - Taxable as Nature of transaction and 4% tax rate are considered in this case.

Displays the assessable value from sale returns recorded against interstate sales taxable at 4% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 4% tax rate are considered in this case.

Displays the net assessable value from interstate sales taxable at 4% recorded in the reporting period.  The transactions with Interstate Sales - Taxable as Nature of transaction and 4% tax rate are considered in this case.

Displays the CST amount from sale returns recorded against interstate sales taxable at 4% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 4% tax rate are considered in this case.

(v) Sales taxable @ 10%

Displays the  assessable value from interstate sales taxable at 10% recorded in the reporting period. The transactions with Interstate Sales - Taxable as Nature of transaction and 10% tax rate are considered in this case.

Displays the assessable value from sale returns recorded against interstate sales taxable at 10% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 10% tax rate are considered in this case.

Displays the net assessable value from interstate sales taxable at 10% recorded in the reporting period.  The transactions with Interstate Sales - Taxable as Nature of transaction and 10% tax rate are considered in this case.

Displays the CST amount from sale returns recorded against interstate sales taxable at 10% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 10% tax rate are considered in this case.

(vi) Sales taxable @ 12.5%

Displays the  assessable value from interstate sales taxable at 12.5% recorded in the reporting period. The transactions with Interstate Sales - Taxable as Nature of transaction and 12.5% tax rate are considered in this case.

Displays the assessable value from sale returns recorded against interstate sales taxable at 12.5% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 12.5% tax rate are considered in this case.

Displays the net assessable value from interstate sales taxable at 12.5% recorded in the reporting period.  The transactions with Interstate Sales - Taxable as Nature of transaction and 12.5% tax rate are considered in this case.

Displays the CST amount from sale returns recorded against interstate sales taxable at 12.5% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 12.5% tax rate are considered in this case.

(vii) Sales taxable @

Displays the  assessable value from interstate sales taxable at 14.5% or 20% or 25% or 35% recorded in the reporting period. The transactions with Interstate Sales - Taxable as Nature of transaction and 14.5% or 20% or 25% or 35%  tax rate are considered in this case.

Displays the assessable value from sale returns recorded against interstate sales taxable at 14.5% or 20% or 25% or 35% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 14.5% or 20% or 25% or 35% tax rate are considered in this case.

Displays the net assessable value from interstate sales taxable at 14.5% or 20% or 25% or 35% recorded in the reporting period.  The transactions with Interstate Sales - Taxable as Nature of transaction and 14.5% or 20% or 25% or 35% tax rate are considered in this case.

Displays the CST amount from sale returns recorded against interstate sales taxable at 14.5% or 20% or 25% or 35% in the reporting period. The credit note transactions with Interstate Sales - Taxable as Nature of transaction and 14.5% or 20% or 25% or 35% tax rate are considered in this case.

(viii) ____

This field is left blank.

This field is left blank.

This field is left blank.

This field is left blank.

Total

Displays the auto computed sum from values in the column.

Displays the auto computed sum from values in the column.

Displays the auto computed sum from values in the column.

Displays the auto computed sum from values in the column.