Every registered dealer is required to maintain details of all the interstate sales made during the quarter in Form 4 - Register. It displays the assessable value of all inter-state sales recorded using the following nature of transactions.
● Interstate Sales - Against Form C
● Interstate Sales Exempt - E1
● Interstate Sales - E1
● Interstate Sales - E2
● Interstate Sales - Taxable
● Interstate Sales - Works Contract
● Interstate Sales Exempt
● Interstate Sales - Zero Rated
● Interstate Branch Transfer Outward
● Interstate Consignment Transfer Outward
● Interstate Deemed Export
● Sales High Seas
● Exports
● Sales Non-Creditable
● Interstate Sales Exempt - With Form C
To view Form 4
1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form I.
2. Click A: Annexures.
3. In the e-CST Annexures screen, select Form 4, and press Enter to display the details of transactions forming the annexure.
4. Press Ctrl+P (Print Annexure button) to generate Form 4 in Excel format.
5. In the Print Report screen, the Name, Status/Designation and Place gets captured from Company VAT Details screen. These details can be changed if required. Press Enter to generate the excel file.
The description of Form 4 is given below:
|
Field Name |
Description |
|
(1) Sl. No. |
Displays the pre-filled serial number for each column. |
|
(2) Dealers invoice no. and date |
Displays the sales invoice number and date. |
|
(3) Name, address and Registration No. of the purchasing dealer with name of State |
Displays the name, address, state and TIN predefined in the party ledger master or entered in the Party Details screen. |
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(4) Name of the State to which goods have been dispatched |
Displays the Destination specified in the Party Details screen of sales invoice. |
|
(5) RR No. or other relevant particular of export |
Displays the GR/ RR No. specified in the Statutory Details screen of sales invoice (which appears on enabling the option Provide VAT Details). |
|
(6) S. No. of the declaration Form with name of State furnished by the purchasing dealer |
The following nature of transactions are considered: ● Interstate Sales - Against Form C ● Interstate Sales Exempt - E1 ● Interstate Sales - E1 ● Interstate Sales - E2 ● Interstate Sales - Zero Rated ● Interstate Branch Transfer Outward ● Interstate Consignment Transfer Outward ● Interstate Deemed Export |
|
Amount of sale to registered dealer |
|
|
(7) Sales under section 8(1) against C Form (taxable at the rate of three percent) |
Displays the assessable value of sales recorded using Interstate Sales - Against Form C and Interstate Sales - E1 (taxed at 2% CST) as the nature of transaction by selecting the Type of Goods as either Not Applicable and Capital Goods. |
|
(8) Subsequent sales of imported goods (taxable at the rate of one percent) in Delhi |
Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C and Interstate Sales - E1 (taxed at 1% CST) as the nature of transaction by selecting stock items predefined with 1% tax rate. |
|
(9) Subsequent sales not taxable under section 6(2) |
Displays the assessable value of all inter-state sales recorded using Interstate Sales -E1, Interstate - Sales -E2, and Interstate Sales Exempt -E1 as the nature of transactions. |
|
(10) Amount of sales to registered dealers or unregistered dealer of goods which are taxable at a rate below three percent. |
Displays the assessable value of all inter-state sales recorded using Interstate Sales - Taxable and Interstate Sales - Works Contract as the nature of transaction by selecting stock items predefined with 1% tax rate. |
|
(11) Amount of sales to unregistered dealers of taxable goods other than those referred to in column 10. |
Displays the assessable value of all inter-state sales recorded by selecting Interstate Sales - Taxable and Interstate Sales - Works Contract as the nature of transaction and stock items predefined with 4%, 5%, 12.5% and 20% tax rates. |
|
(12) Amount of sales of exempted goods |
Displays the assessable value of interstate sales made against exempted goods. The following nature of transactions are considered: ● Interstate Sales Exempt ● Interstate Sales - Zero Rated (with or without selecting the Type of Exemption as Diplomatic Missions & U.N. in the party master selected while recording sale with this nature of transaction) ● Interstate Branch Transfer Outward ● Interstate Consignment Transfer Outward ● Sales Non-Creditable The transactions recorded with the following settings are considered: ● The value of goods entered in Material Out voucher is displayed when, o A godown, in which the option Our Stock with Third Party is enabled, is selected in Destination Godown option. o Form F is selected in Statutory Details screen (displayed on enabling the option Provide VAT Details). ● The value of goods entered in Material Out voucher is displayed when, o A godown, in which the option Third Party Stock with Us is enabled, is selected in Destination Godown option. o Form F is selected in Statutory Details screen (displayed on enabling the option Provide VAT Details). |
|
(13) Amount of sales made in the course of export out of India |
Displays the assessable value of sales recorded by selecting Interstate Deemed Export, Sales High Seas and Exports. |
|
(14) Amount of sales made outside the state |
This field is currently left blank. |
|
(15) Total sale price |
Displays the total sale value (column 7 + 8 + 9 + 10 + 11 + 12 + 13 +14). |
|
Amount of sales tax collected |
|
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(16) With sales under section 8(1) (With Form C) |
Displays the CST collected on interstate sales recorded using Interstate Sales - Against Form C as the nature of transaction. |
|
(17) With sales not falling u/s 8(1) (Without Form C) |
Displays the CST collected on interstate sales recorded using Interstate Sales - Taxable and Interstate Sales - Works Contract as the nature of transaction. |
|
(18) Remarks |
Displays the remarks entered in the Narration field of invoice. |
'CST Annexure Form 4 (Delhi)' has been shared with
