e-CST Form 3B (Gujarat)

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.

●     Interstate 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.