https://help.tallysolutions.com/docs/te9rel64/Tax_India/VAT/gujarat/GJ_Form_3B.htm

e-CST Form 3B (Gujarat)

Form 3B is used to file CST returns by registered dealer (under Gujarat CST ACT, 1956) using Excel Templates of Form 3B on a monthly basis.

CST payments are made within 22 days from the end of the month in which the VAT Return is filed. Dealers dealing in goods listed under Schedule 3 are liable to make VAT payment within 12 days.

The transactions that fulfil the following pre-requisites are captured in Form 3B:

Transactions where the nature of transaction is:

o Exports

o Interstate Sales Taxable

o Interstate Sales - Works Contract

o Interstate Sales - Against Form C

o Interstate Sales - E1

o Interstate Sales - E2

o Interstate Sales Exempt - E1

o Interstate Sales Exempt

o Interstate Sales Deemed Export

o Interstate Consignment Transfer Outward

o Interstate Branch Transfer Outward

o Sales Exempt

o Sales in the course of Import into India

o Sales Taxable - Works Contract

o Sales Zero Rated

o Interstate Sales Exempt - With Form C

In party ledger master,

o The VAT TIN is 11 digits long and does not start with 24.

o The Type of Dealer selected is Regular .

To generate Form 3B

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form 3B .

2. Click E : Export in Form 15 report. Ensure CST_RET_FORM_3B_NEW.xls excel template is copied to the Export Location .

3. Press Enter to export.

The problem of CST value not captured in Form 3B for interstate sales occurs when the same template file is used for exporting data repeatedly, overwriting the existing information every time. Since CST value is not captured for interstate sales when data is exported to same template repeatedly, the total CST payable is not calculated.

To resolve this issue, use a fresh copy of Form 3B excel template to export data in order to avoid deletion of cell-level formula in the excel template.

A description of the information displayed in each field is given below:

Field Name

Description

Basic Details

01.  Gross Turnover Of Sales

Displays the gross turnover of sales made in return period including local sales, interstate sales, exports, interstate sales of goods exempted, sales of goods covered under section 9 (1) and export to SEZ (Special Economic Zones). The gross sales value will include value of additional ledgers such as excise duty, service tax and income/expense included in the transaction.

Deduct

I. Turnover of Sales within the State

Displays the net assessable value sales (sales - sales returns) recorded with Sales Taxable , Sales - Works Contract , Sales Exempt and Sales - Others as nature of transaction. The assessable value of sales will include value of additional ledgers such as excise duty, service tax and income/expense included in the transaction.

II. Turnover of Sales of goods outside the State

Displays the total value of sales made outside the state, as in the assessable value and tax amount from the journal voucher recorded to reverse value interstate sales during the return period. The assessable value of sales will include additional ledger values like excise duty, service tax and income/expense included in transactions.

III. Sales of goods in the course of export out of or import into India.

Displays the net assessable value of sales recorded with Exports and Sales High Seas as nature of transaction. The assessable value of export will include additional ledger values like excise duty, income/expense, if any included in the transactions.

IV. Turnover of Inter-State Sales of goods covered by Schedule-1 or fully Tax exempted u/s 5(2) of gujarat VAT Act,2003

Displays net value of recorded with Interstate Sales Exempt as nature of transaction. The assessable value of sales will include additional ledger values like excise duty, service tax and income/expense included in Transactions.

V. Turnover of Inter-State on which tax is not leviable under section 9(1)

This field is currently left blank.

VI.Sales to Special Economic Zone under section 8(6)

Displays total value sales recorded with Sales Zero Rated as nature of transaction. Further, the option SEZ or Not Applicable is selected in the Type of Exemption field in VAT Details screen of the party selected in the sales transaction.

02. Balance: Inter-State sales on which tax is leviable in Gujarat State.

Displays auto computed value.

Deduct:

I. Cost of Freight, Delivery or installation, if separately charged.

Displays value of total additional cost incurred (value of ledgers created under income/expense group by setting the option Include in assessable value calculation for to Not Applicable ) in sales which includes transactions with Interstate Sales - Against Form C , Interstate Sales – Taxable , Interstate Sales - Works Contract and Interstate Sales - E1 as nature of transactions.

II. Value of goods returned within six months under section 8A(1)(b)

Displays the total value of sales return, against interstate sales made within six months which includes transactions with Interstate Sales - Taxable (with rate 0.50%, 1%, 12.5%, 15%, 4%, and 5%), Interstate Sales - Works Contract (with tax rates 1%, 12.5%, 4%, and 5%) and Interstate Sales - Against Form C as nature of transaction.

III.Turnover of Inter-State sales on which no tax is payable

Displays the net value of sales (sales - sales returns) recorded with Interstate Deemed Export and Interstate Sales Exempt - With Form C as nature of transaction with Form H .

IV.Turnover of Inter-State sales under section 6(2)

Displays value of sales recorded with Interstate sales - E1 , Interstate sales - E2 and Interstate Sales Exempt - With Form C as nature of transactions with Form C .

V. Turnover of sales made under section 6(3)

Displays the net value of sales (sales - sales returns) recorded with Interstate Sales - Zero Rated as nature of transaction with Form J .

VI. Sales of Special Economic Zone under section 8(6)

Displays the net value of sales (sales - sales returns) recorded with Interstate Sales - Zero Rated as nature of transaction with Form I .

03. Total taxable Inter-State sales

Displays automatically computed value.

Deduct:  Deduction under section 8A (1)(a )

Displays the CST amount in sales recorded with Interstate Sales - Taxable , Interstate Sales - Against Form C , Interstate Sales - Works Contract and Interstate Sales - E1 as nature of transaction.

Interstate Sales - Taxable with 0.50%, 1%, 12.5%, 15%, 4% and 5% CST rates.

Interstate Sales - Works Contract with 1%, 4%, 5% and 12.5% CST rates.

Interstate Sales - E1 with 1% and 2% CST rates.

I nterstate Sales - Against Form C with 1% CST rate.

04. Net taxable inter-State Sales

Displays auto computed value.

Calculation of Central Sales Tax

Sales Taxable under Section 8(1)

a. Tax Rate

Displays CST rate of sales recorded with Interstate Sales - Against Form C and Interstate Sales - E1 as nature of transaction.

b. Sales Turnover

Displays the net value of sales recorded with the tax rate selected in the a. Tax Rate column in the current period.

c. Tax

Displays the net CST amount with the tax rate selected in the a. Tax Rate column in the current period.

Total

Displays auto computed value.

Sales Taxable under section 8(2)/8(2A)

a) Tax Rate

Displays CST rate of sales recorded with the following nature of transactions:

  • Interstate Sales - Taxable with 0.50%, 1%, 12.5%, 15%, 4% and 5% CST rates.

  • Interstate Sales - Works Contract with 1%, 4%, 5% and 12.5% CST rates.

b) Sales Turnover

Displays the sales turnover recorded with the tax rate selected in the a. Tax Rate column.

c)Tax

Displays the net CST amount with tax rate selected in the a. Tax Rate column in the current period..

Total

Displays auto computed value.

Adjustment In Sales

(I) Sale Cancelled

Increase

Not Applicable

Decrease

Displays the total value credit notes recorded by selecting Cancelled as Nature of Return , with Interstate Sales - Against Form C , Interstate Sales - Taxable , Interstate Sales - Works Contract , and Interstate Sales - E1 as nature of transaction.

(II) Alteration in consideration of sale

Increase

Displays the voucher value of debit note recorded by selecting Change in Consideration as Nature of Return .

Decrease

Displays the voucher value of credit note recorded by selecting Change in Consideration as Nature of Return .

(III) Goods Returned

Increase

Not applicable

Decrease

Displays the total value of credit note recorded by selecting Not Applicable in Nature of Return field.

Total Of Adjustment

Increase

Displays the increase in value due to adjustment as in the some of values from above fields in the column.

Decrease

Displays the decrease in value due to adjustment as in the some of values from above fields in the column.

Net Of Sale

Increase

Displays difference between value in Increase and Decrease column. If the value in Increase column is more than decrease.

Decrease

Displays difference between value in Increase and Decrease column, if the value in Increase column is less than decrease.

Adjustment in tax on Sale

Increase

Displays the consolidated amount of previous row with respect to VAT and additional tax, if the value of Increase is more.

Decrease

Displays the consolidated amount of previous row with respect to VAT and additional tax, if the value of Decrease is more.

05. Value of goods transferred under section 6A(1)

Displays the net value of goods transferred between branches and consignment transfers including sales transaction with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as nature of transaction. Values from transaction with Nature of Goods ad Manufactured for these nature of transactions are also included.

06. Amount of Forms for the period

a. Form Type

Displays the form type selected in the Form to Receive field of Statutory Details screen in the transaction.

The form type and corresponding nature of transaction are given below:

Interstate Branch Transfer Outward - Form F (including Manufactured goods type)

Interstate Consignment Transfer Outward -  Form F (including Manufactured goods type)

Interstate Sales – Against Form C - Form C

Interstate Sales - E1 - Form C (Form to receive) and Form E1 (Form to issue)

Interstate Sales Exempt - E1 - Form C (Form to receive) and Form E1 (Form to issue)

Interstate Sales – E2 - Form C (Form to receive) and Form E2 (Form to issue)

Interstate Sales Deemed Export - Form H

Interstate Sales Exempt - With Form C - Form C

b. Total Form used

Displays the total number of transaction (less returns) recorded against the selected form.

c. Value of goods

Displays the net value of sales (sales - sales returns) recorded with selected form.

07. Total Amount payable as

I. C.S.T.

Displays auto computed value.

II. Interest

Displays the value in the journal voucher recorded by selecting CST as Type of Duty/Tax , Increase of Tax Liability as Nature of Adjustment and Interest as Additional Details .

III. Penalty

Displays the value in the journal voucher recorded by selecting CST as Type of Duty/Tax , Increase of Tax Liability as Nature of Adjustment and Penalty as Additional Details .

IV. Total

Displays auto computed value.

08. Less:

(I) Adjustment of tax on sale as per Annexure(+/-)

Displays the increase or decrease in CST amount calculated after considering the tax on sales cancelled, change in sales consideration and sales returns.

The nature of transactions considered are:

Interstate Sales - Against Form C

Interstate Sales - Works Contract

Interstate Sales Taxable

Interstate Sales - E1

(II) Remission under section 9(2) read with sub-rule of rule 18B of Gujarat Value Added Tax Rules,2006.

Displays the total value from journal vouchers recorded by selecting Decrease of CST as nature of adjustment and Remission towards CST as Additional Details .

(III) Excess amount of tax credit remained unadjusted under Gujarat Value Added Tax Act,2003.

Displays the value of journal voucher recorded by selecting Decrease of Input Tax as nature of adjustment.

Less Total :

Displays auto computed value.

09. Net amount payable

Displays auto computed value.

10. Net tax paid

Displays the amount of payment transactions recorded from Form 3B report, by selecting CST as Tax Type for the current period.

11.Net Outstanding Demand/Refund

Displays auto computed value.

12. Challan

a. Challan No.*

Displays the Challan No. entered for the CST payment voucher in Payment Reconciliation report for current period.

b. Date of Submission*

Displays the Submission Date entered for the CST payment voucher in Payment Reconciliation report for current period.

c. Date of Payment*

Displays the Date entered for the CST payment voucher in Payment Reconciliation report for current period.

d. Amount of Payment*

Displays the voucher total of CST payment voucher appearing in Payment Reconciliation report for current period.

e.Bank/treasury in which amount paid*

Displays the Name of the Bank entered for the CST payment voucher in Payment Reconciliation report for current period.

13. Calculation of deferment benefits (To be filled in by a dealer to whom deferments benefits have been granted)

I. Eligibility Certificate No.

Displays the Eligibility Certificate No. & Date of Issue entered in Company VAT Details screen.

II. Eligibility Certificate Date of issue

Displays the Date entered for Eligibility Certificate No. & Date of Issue fields in Company VAT Details screen.

III. Exemption Certificate No.

Displays the Exemption Certificate No. & Date of Issue entered in Company VAT Details screen.

IV. Exemption Certificate Date of issue.

Displays the Date entered against Exemption Certificate No. & Date of Issue field in Company VAT Details screen.

V. Period of validity of the certificate From

Displays the From date entered against Period for Validity of Certificate in Company VAT Details screen.

VI. Period of validity of the certificate To

Displays the To date entered against Period for Validity of Certificate in Company VAT Details screen.

VII. Total ceiling, if any, Subject to which tax benefits are granted

Displays the amount entered in Total Ceiling, Subject to Tax benefits granted field in Company VAT Details screen

14. Status of deferment

I. Opening balance of ceiling at the beginning of the period for which the return is filed

Displays the value entered in Opening balance of ceiling for the return period field in the Export Report screen of Form 3B.

II. Less: Total tax deffered for the period covered by this return

Displays the value entered in Less: Tax deferred for the current period field in the Export Report screen of Form 3B.

III. Closing balance of ceiling at end of the period for which return is filed

Displays the value recorded in Closing balance of ceiling of the return period field in the Export Report screen of Form 3B.