CST Form I (West Bengal)

Registration Certificate No.

Displays the CST registration number of the party, as recorded in the Inter-state Sales Tax Number field in Company VAT Details screen.

From

To

Displays the period for which the form is generated in DD/MM/YYYY format.

Whether original or revised return?

Displays the return type by selecting the appropriate option from Original, Revised, or Revised Statement.

For e-return enter the acknowledgement No. & Date in respect of the original return

Displays the check box selected in case of revised return.

Acknowledgement No.

Displays the acknowledgement number entered in the case of revised return.

Date (DD/MM/YYYY)

Displays the date of original return in case of revised return.

Page 1

Transfer of goods otherwise than by way of sales as referred to in section 6A the Act

(a)    value of goods transferred to the assessee’s  place of business in other States (Details to be furnished in Annexure A)

Displays the net value of goods transferred to assessee's place in other state, as the net value of sales transactions recorded in the reporting period with Interstate Branch Transfer Outward as the Nature of transaction.

(b)    value of goods transferred to the assessee’s  agent or principal in other States (Details to be furnished in Annexure A)

Displays the net value of goods transferred to assessee's agent or principal in other state, as the net value of sales transactions recorded in the reporting period with Interstate Consignment Transfer Outward as the Nature of transaction.

 2. Gross amount payable to the dealer as consideration for the sales of goods made during the above period in respect to

(a) sales in the course of Inter-State Trade or Commerce including all sales u/s 2(g)

Displays the assessable value and CST amount from sales in the course of interstate trade, as the sales and tax amount from transactions recorded in the reporting period with Interstate Sales - Taxable, Interstate Sales - Against Form C, Interstate Sales - E1, Interstate Sales - E2, Interstate Sales Exempt, Interstate Sales Exempt - E1, Interstate Sales - Zero Rated, and Interstate Sales Exempt - With Form C as the Nature of transaction.

(b) sales of goods outside the State ( as provided in section 4 of the Act )

This field is left blank.

(c) sales of goods in the course of export outside India as provided in section 5(1) of the Act

Displays the net assessable value (less returns) from sales in course of export outside India, as the sales value from transactions recorded in the reporting period by selecting Exports as Nature of transaction.

(d) sales of goods in the course of import into India as provided in section 5(2) of the Act

Displays the net assessable value (less returns) from sales in course of import into India, as the sales value from transactions recorded in the reporting period by selecting Sales High Seas as Nature of transaction.

(e)last sales of goods preceding the sales   occasioning the export of those goods outside India [as provided in the section 5(3) of Act] (Details to be furnished in Annexure B)

Displays the net assessable value (less returns) from last sale of goods preceding export outside India, as the sales value from transactions recorded in the reporting period by selecting Deemed Exports and Interstate Deemed Export as Nature of transaction.

(f) sales of Aviation Turbine Fuel to designated Indian Carriers as provided in section 5(5) of the Act

Displays the net assessable value (less returns) from sale of aviation turbine fuel, as the sales value from transactions recorded in the reporting period by selecting Interstate Sales Exempt as Nature of transaction and Aviation Turbine Fuel as Type of goods.

(g) sales effected at place inside West Bengal

Displays the assessable value and tax amount from sales transactions within the state, as the sales value and tax amount from transactions recorded in the reporting period with Sales Exempt, Sales Exempt with Company Nature of Business as Agent, Sales Taxable (all rates), Sales - Works contract, Sales Exempt - Works contract, Sales - Others, Sales Transfer of Right to Use, Sales Zero Rated, Branch Transfer Outward, Consignment Transfer Outward, and Interstate Sales Exempt - With Form C as Nature of transaction.

Total : 2( (a) + (b) + (c) + (d) + (e) + (f) + (g) )

Displays auto computed sum of values from the column.

3. Gross amount payable to the dealer as consideration for the sales of goods made in the course of Inter-State Trade or Commerce as per SL. No. 2(a) during the above period

Displays the assessable value and CST amount from sales in the course of interstate trade, as the sales and tax amount from transactions recorded in the reporting period with Interstate Sales - Taxable, Interstate Sales - Against Form C, Interstate Sales - E1, Interstate Sales - E2, Interstate Sales Exempt, Interstate Sales - Zero Rated, and Interstate Sales Exempt - With Form C as Nature of transaction.

4. Less :

(a) Cost of freight,delivery or installation separately charged on customers and included in SL. No. 3

Displays the value of separately charged expenses to customers in taxable interstate sales in the reporting period, as the value of expense/income ledgers created by setting the option Include in assessable value calculation for as Not Applicable or VAT , in the sales transaction. The transactions with Interstate Sales - Taxable, Interstate Sales - Against Form C and Interstate Sales Exempt - With Form C as Nature of transaction are considered in this case.

(b) cash discount allowed according to the practice normally prevailing in the trade and included in SL.No.3

Displays the negative value discount given to customer in taxable interstate sales in the reporting period, as the value of ledgers discount created by setting the option Include in assessable value calculation for as Not Applicable or VAT , in the sales transaction. The transactions with Interstate Sales - Taxable, Interstate Sales - Against Form C, and Interstate Sales Exempt - With Form C as Nature of transaction are considered in this case.

 (c) sale price refunded to purchasers in respect of goods returned by them according to section 8A(1)(b) of the Act [Sttement to be furnished in Annexure Sales Return (CST)]

Displays the assessable value and tax amount from sales return recorded against taxable interstate sales in the reporting period. As the sale value and tax amount from credit note transactions with  Interstate Sales - Taxable, Interstate Sales - Against Form C and Interstate Sales Exempt - With Form C as Nature of transaction.

Total of 4(a), 4(b) and 4(c) :

Displays the sum of values from 4(a), 4(b), and 4(c).

5. Balance [3-4] total turnover or inter-State sales.

Displays the auto computed value of difference in values for 3 and 4.

Page 2

6. Deduct :

(a) Sale prices received or receivable by the dealer in respect of subsequent sales under section 6(2) of the Act against prescribed certificate(s) and included in SL. No 5 [Details to be furnished in Annexure E and in Annexure G]

Displays the net assessable value from subsequent sales recorded in the reporting period, as the assessable value from sales transactions (less returns) with Interstate Sales - E1, Interstate Sales Exempt - E1, and Interstate Sales - E2 as Nature of transaction.

(b) sale prices received or receivable by the dealer in respect of sales to any official, personnel, consular or diplomatic agent of any foreign diplomatic mission or  consulate in India or united nations or any other similar international body under section 6(3) of the  Act and included in SI. No. 5

Displays the net assessable value from sales to any official, personnel, consular or diplomatic agent of any foreign diplomatic mission or consulate in India or the United Nations or any other similar international body in the reporting period, as the assessable value from sales transaction (less returns) with Interstate Sales - Zero Rated as Nature of transaction and Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid as Exemption Types in VAT Details for party ledger.

(c)sale prices received or receivable by the dealer in respect of sales made to a registered dealer of special economic zone under section 8(6) of the Act and included in SI. No. 5 ( Details to be furnished in Annexure C )

Displays the net assessable value from sales made to a registered dealer of special economic zone in the reporting period, as the assessable value from sales transaction (less returns) with Interstate Sales - Zero Rated as Nature of transaction and SEZ / STP / EHTP as Party Entity Type.

(d) sale prices received or receivable by the dealer in respect of sales exempt under section 8(5) of the Act and included in SI. No. 5 [Details to be furnished in Annexure E and Annexure G]

Displays the net assessable value from exempt sales in the reporting period, as the assessable value from sales transaction (less returns) with Interstate Sales - Exempt as Nature of transaction.

(e) any other sales eligible for exemption and inducted in SL. No 5

Displays the net assessable value from any other sales eligible for exemption in the reporting period, as the assessable value from sales transaction (less returns) with Interstate Sales - Zero Rated as Nature of transaction and Not Applicable as Party Entity Type.

(f) Total : 6 [ (a) + (b) + (c) + (d) + (e) ]

Displays the auto computed sum of values from the column.

7. Balance 'X' :- [(5)-(6)(f)]

Displays auto computed value of difference from 5 and 6(f).

8, Break of balance ‘X’ of SL . NO. 4(c)' /Break-up of Aggregate of Sale Price as in column(1). of Annexure Sales Return (CST) [If sales return is claimed in SL. NO. 4(C)]

Amount

(1)

Deduction u/s 8A(1a) not claimed earlier

(2)

Balance

(1-2)

(3)

Tax Payable on balance as in col. (3)

(4)

(a) Sales in the course of inter-State trade or commerce of goods, the sales of which are free of tax, under section 21 of the West Bengal Value Added Tax, 2003  or under section 24 of the West Bengal Sales Tax Act, 1994.

Displays the net assessable value from any other sales eligible for exemption in the reporting period, as the assessable value from  sales transaction (less returns) with Interstate Sales - Zero Rated as Nature of transaction and Not Applicable as Party Entity Type.

Not Applicable

Displays the difference in values from column (1) and (2).

Not Applicable

(b) Sales of goods referred to in sub-section (1) of section 8 of the Act to registered dealers against prescribed declaration forms (Details to be furnished in Annexure D)

(i) taxable at the rate of 2 per centum

Displays the  assessable value and tax amount from sales against form C with tax rate 2% in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction.

Displays the tax amount from sales against form C in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate 2% in the reporting period, as the tax on amount in column (3).

(ii) taxable at the rate of 1 per centrum

Displays the assessable value and tax amount from sales against form C with tax rate of 1% in the reporting period, as the assessable value and tax amount from sales transaction with Interstate Sales - Against Form C as Nature of transaction and tax rate of 1%.

Displays the tax amount from sales against form C with tax rate of 1% in the reporting period, as the tax amount from sales transaction with Interstate Sales - Against Form C as Nature of transaction and tax rate of 1%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate of 1% in the reporting period, as the tax on amount in column (3).

(iii) taxable at the rate of 0 per centrum

Displays the assessable value of sales recorded by selecting Interstate Sales Exempt - With Form C as Nature of transaction.

Displays 0.00 as the tax amount for sales recorded by selecting Interstate Sales Exempt - With Form C as Nature of transaction.

Displays auto calculated value.

Displays auto calculated value.

Total:

Displays the auto computed value of CST payable for the reporting period.

(c)     sales of goods notified under sub-section (5) of section 8 of the Act not induded in any other item-[Details to be furnished in Annexure D]

Not Applicable

Not Applicable

Not Applicable

Not Applicable

(i)  taxable at the rate of 2 per centum

Displays the assessable value and tax amount from sales against form C with tax rate less than 2% in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the tax amount from sales against form C with tax rate less than 2% in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate less than 2% in the reporting period, as the tax on amount in column (3).

(ii) taxable at the rate of 1 per centum

Displays the assessable value and tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i), in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i), in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i), in the reporting period, as the tax on amount in column (3).

(iii) taxable at the rate of 0 per centum

Displays the assessable value and tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i) and 8(c)(ii), in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i) and 8(c)(ii), in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i) and 8(c)(ii), in the reporting period, as the tax on amount in column (3).

Page 3

(d)    other sales of goods [ not induded in SL.No. 8(a), SL.No.8(b) and Sl.No. 8(c) j, referred to in sub-section (2) of section 8, taxable at the rate applicable to sale or purchase of such goods inside the State under the sales tax law of the State –

Amount

(1)

Deduction u/s 8A(1a) not claimed earlier

(2)

Balance

(1-2)

(3)

Tax Payable on balance as in col. (3)

(4)

(i) taxable at the rate of     per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 1%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 1%.

Displays the tax amount from taxable interstate sales at tax rate 1%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 1%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 1%, in the reporting period, as the tax on amount in column (3).

(ii) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 4%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 4%.

Displays the tax amount from taxable interstate sales at tax rate 4%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 4%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 4%, in the reporting period, as the tax on amount in column (3).

(iii) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 5%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 5%.

Displays the tax amount from taxable interstate sales at tax rate 5%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 5%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 5%, in the reporting period, as the tax on amount in column (3).

(iv) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 12.5%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 12.5%.

Displays the tax amount from taxable interstate sales at tax rate 12.5%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 12.5%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 12.5%, in the reporting period, as the tax on amount in column (3).

(v) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 13.5%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 13.5%.

Displays the tax amount from taxable interstate sales at tax rate 13.5%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 13.5%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 13.5%, in the reporting period, as the tax on amount in column (3).

(vi) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 14.5%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 14.5%.

Displays the tax amount from taxable interstate sales at tax rate 14.5%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 14.5%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 14.5%, in the reporting period, as the tax on amount in column (3).

(vii) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction.

Displays the tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the tax on amount in column (3).