CST Form I is a monthly/quarterly CST return form that is submitted to the commercial tax department of Assam by a dealer registered for CST.
To generate CST Form III
1. Go to Gateway of Tally > Display > Statutory Reports > VAT > CST Form III.
2. Press Ctrl+E to export the government prescribed CST Form III report.
3. Enter the Name and Status/Designation of authorised person.
4. Enter the Place of filing returns.
5. Enter the Date of filing revised return.
6. Press Enter to print the form.
A brief explanation about the form fields is given below:
Field Name |
Description |
1. CST |
Displays the CST or Interstate sales tax number. This is pre-filled in the template. |
2. Tax Period |
Displays the period for which CST Form III report is generated. This is pre-filled in the template. |
3. Name and Style of Business |
Displays the Name and Style of Business which are pre-filled in the template. |
4. Address |
Displays the address of the company which is pre-filled in the template. |
5. Name of the goods dealt in |
Displays the name of the goods the business is dealt in. This is pre-filled in the template. |
PART A - Description |
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6. Gross amount received or receivable by the dealer during the period in respect of sale of goods including value of goods transferred outside of Assam |
Displays the gross assessable value of sales transactions within the state and net value of inter-state including CST amount. Displays only the net value after sales adjustments are made using debit or credit notes. The following Nature of Transactions are supported: ● Sales Exempt (Net Value) ● Sales Exempt - Bonded Warehouse (Net Value) ● Export (Net Value) ● Interstate Branch Transfer Outward (Net Value) ● Interstate Consignment Transfer Outward (Net Value) ● Interstate Labour Charges Collected (Net Value) ● Interstate Sales - Against Form C (Including Tax value) (Gross Value) ● Interstate Sales - E1 (Including Tax value) (Gross Value) ● Interstate Sales - E2 (Net Value) ● Interstate Sales Exempt (Net Value) ● Interstate Sales Exempt - E1 (Net Value) ● Interstate Sales - Taxable (Including Tax Value) (Gross Value) ● Interstate Sales - Tax Free (Net Value) ● Interstate Sales - Works Contract (Including all deductions available in sub-form. i.e, Sale value including deductions should form part of this field (Including Tax value) (Gross Value) ● Interstate Deemed Export (Net Value) ● Interstate Sales - Zero Rated (Net Value) ● Sales - Others (Net Value) ● Sales - Tax Free (Net Value) ● Sales Zero Rated - irrespective if any party entity type (Net Value) ● Branch Transfer Outward (Net Value) ● Consignment Transfer Outward (Net Value) ● Deemed Export (Net Value) ● Labour charges collected (Net Value) ● Sales Taxable irrespective of schedule of all Tax rates (Gross Value) ● Sales - Works Contract (Gross Value) ● Pre-owned cars having the calculation type as 'On Value' for all Tax rates (Gross Value) ● Sales Taxable - Ongoing (Gross Assessable value without tax) (Gross Value) ● Sales - High Seas (Net Value) |
Deduct |
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7 a) Turnover of sales of Goods in the course of export out of India u/s 5(1)/5(2)/5(5) |
Displays the net assessable value of sales of goods in course of export out of India The following Nature of Transactions are considered: ● Exports ● Sales - High Seas (Net Assessable Value) |
7 b) Turnover of inter state sales of Goods preceding the sales in course of export u/s 5(3), against Form "H" |
Displays the net assessable value of sales of goods in course of deemed exports. The following Nature of Transactions is considered: ● Interstate Deemed Export (NET Assessable value) |
7 c) Value of goods transferred outside the State u/s 6A(1), against Form "F", to branch or depot. |
Displays the net assessable value of stock/branch transfers made outside Assam. The following Nature of Transaction is considered: ● Interstate Branch Transfer Outward |
7 d) Value of goods transferred outside the State u/s 6A(1), against Form "F" , to commission agents |
Displays the net assessable value of consignment transfers made outside Assam. The following Nature of Transaction is considered: ● Interstate Consignment Transfer Outward. |
7 e) Turnover of sales of Goods in the State of Assam |
Displays the gross assessable value of local sales made within the state. The following Nature of Transactions are considered: ● Sales - Others (Gross Assessable Value without Tax) ● Sales - Works Contract (GROSS Assessable value without tax) ● Sales - Taxable (GROSS Assessable value without tax) ● Sales - Zero Rated (Party Entity/Org. Type: with Any list) (NET Assessable value) ● Sales Exempt (Gross Assessable value) ● Sales Tax Free (Gross Assessable value) ● Sales - Taxable (Schedule : Schedule IV)& (GROSS Assessable value without tax) ● Sales Taxable - Lease (Ongoing) (Gross Assessable value without tax) ● Consignment Transfer Outward ● Branch Transfer Outward ● Deemed Export ● Pre-owned cars having the calculation type as 'On Value' for all Tax rates ● Sales Zero Rated - irrespective if any party entity type ● Labour charges collected |
Total of deduction at 7(a+b+c+d+e) |
Displays the gross assessable value of local taxable sales and the net assessable value of all local exempt sales. |
8. Turnover of inter state sales(6-7) |
The following Nature of Transactions are considered: ● Interstate Sales - E1 (NET Assessable value with tax) ● Interstate Sales Exempt - E1 (NET Assessable value) ● Interstate Sales - E2 (NET Assessable value ) ● Interstate Sales – Zero Rated (Party Entity/Org. Type: with Any list) (NET Assessable value) ● Interstate Deemed Export (NET Assessable value) ● Sales - High Seas (Net Assessable Value) ● Interstate Sales - Against Form C (NET Assessable value with tax) ● Interstate Sales Exempt (NET Assessable value) ● Interstate Sales - Taxable (NET Assessable value with tax) ● Interstate Sales - Works Contract (NET Assessable value with tax) |
PART-B Description |
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9. Turnover of inter state sales at 8(From Part A) |
Displays the same value as Box 8. |
10. Deduct : a) Inter state sales u/s 6(2), being subsequent sales against Form "E 1" and "C" |
Displays the gross assessable value of Interstate Sales against E1 form. The following Nature of Transactions are considered: ● Interstate Sales Exempt- E1 ● Interstate Sales - E2 |
10 b) Inter state sales u/d 6(3) being sales to diplomatic mission,UN,etc..against Form "J" |
The following Nature of Transaction is considered: ● Interstate Sales – Zero Rated (Party Entity/Org. Type: with options "Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid") (NET Assessable value) |
10 c) Inter state sales exempted u/s 8(5) |
Displays the gross assessable value (including tax amount) of the sales recorded against C form using Interstate Sales Exempt as the Nature of Transactions. |
10 d) Inter state sales u/s 8(6), being sales made to a dealer in Special Economic Zone against Form "I" |
Displays the net assessable value of zero rated sales against I form to SEZ Regions, etc. using the Nature of Transactions as Interstate Sales - Zero Rated. |
10 e) Inter state sales on which no tax is payable |
The following Nature of Transactions are considered: ● Interstate Sales - Tax Free (Net Assessable Value) ● Interstate Sales – Zero Rated (Party Entity/Org. Type: with option "Notification") (NET Assessable value) ● Interstate Sales – Zero Rated (Party Entity/Org. Type: with option "Not Applicable") (NET Assessable value) ● Sales – Zero Rated (Party Entity/Org. Type: with option "Notification") (NET Assessable value) ● Sales – Zero Rated (Party Entity/Org. Type: with option "Not Applicable") (NET Assessable value) |
10 f) Labour and other charges for Works Contract |
The following Nature of Transactions are considered: ● Interstate Labour Charges Collected ● Labour Charges Collected |
10 g) Other deduction, if any |
Displays any other deduction amount applicable for the dealer. |
Total of deduction at 10(a+b+c+d+e+f+g) |
Displays auto calculated value of the fields (10a + 10B + 10c + 10d + 10e + 10f + 10g) |
11. Taxable inter state sales (9-10) |
Displays auto calculated value of the total taxable interstate sales of the dealer ( Box 9 - Box 10) |
PART -C Description |
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12. Taxable inter-state sales at 11 from part B (Rs.) |
Displays the total taxable interstate sales of the dealer for each rate. The following Nature of Transactions are considered: ● Interstate Sales - Works Contract ● Interstate Sales - Against Form C ● Interstate Sales - E1 ● Interstate Sales - Taxable @ 0.25% ● Interstate Sales - Taxable @ 1% ● Interstate Sales - Taxable @ 2% ● Interstate Sales - Taxable @ 4% ● Interstate Sales - Taxable @ 5% ● Interstate Sales - Taxable @ 9% ● Interstate Sales - Taxable @ 12% ● Interstate Sales - Taxable @ 12.5% ● Interstate Sales - Taxable @ 13.5% ● Interstate Sales - Taxable @ 15.5% ● Interstate Sales - Taxable @ 16.5% ● Interstate Sales - Taxable @ 20% ● Interstate Sales - Taxable @ 22% ● Interstate Sales - Taxable @ 25.75% ● Interstate Sales - Taxable @ 14.5% ● Interstate Sales - Taxable @ 27.50% |
13. Deduct :-a) Sales price of goods returned by the purchasers within a period of six months from the date of delivery thereof u/s 8A(1)(b). |
The following Nature of Transactions are considered: ● Interstate Sales - E1 (Returns Assessable value with tax) ● Interstate Sales - Against Form C (Returns Assessable value with tax) ● Interstate Sales - Taxable (Returns Assessable value with tax) ● Interstate Sales - Works Contract (Returns Assessable value with tax) |
13. Deduct :-b) Tax collected included in turnover u/s 8A(1)(a) |
Displays the taxable amount collected minus the CST amount in the return. |
Total of deductions at 13(a+b) |
Displays the sum of deductions from Box 13a and Box 13b. |
14. Net taxable inter-state sales(12-13) |
Displays the value of Box 12 - (Box 13a and Box 13b) |
15. Tax Payable |
Displays the auto calculated total CST payable. |
16. Total Tax payable |
Displays the total tax payable by the dealer for all tax rates. |
17. Interest payable |
Displays the interest payable which was recorded in the journal. The journal voucher was passed with the journal flag Interest Payable. ● Dr. Interest (Indirect Expense) ● Cr. Interest payable (Current liabilities) |
18. Penalty payable |
The journal voucher was passed with the journal flag Penalty Payable. ● Dr. Penalty (Indirect Expense) ● Cr. Penalty payable (Current liabilities) |
19. Aggregate amount payable (16+17+18) |
Displays the aggregate payable amount (Box 16 + Box 16 + Box 18) |
20. Amount paid |
Displays the total amount tax paid recorded in the payment voucher by selecting Type of Duty Tax as CST. |
21. Payable tax amount transferred to the corresponding VAT returns |
Displays the debited value of payable tax amount recorded in the journal entry using the journal flag Adjustment Towards CST. |
22. Excess payment,if any |
Displays the excess amount paid over the CST payable amount. |
PART - D Description |
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Challan No |
Displays the challan number given by the treasury or bank while making the tax payment. |
Amount(Rs) |
Displays the total amount paid in the treasury or bank using the challan specified in Challan No. box. |
Date of Payment |
Displays the payment date. |
Bank Name |
Displays the name of the bank used to make the payment by the dealer. |
Branch Name |
Displays the branch name of the bank used to make the payment by the dealer. |
Type of Return - Original/Revised |
Displays the type of return selected at the Exporting screen. |
Declarations |
Displays the Name, period of submitting returns, Place, and Status/Designation entered in Exporting screen of CST Form III. |
'CST Form III (Assam)' has been shared with
