CST Form 1 is a quarterly return form that is submitted to the commercial tax department of Bihar by a dealer registered in the state. Annual return is also in the same Form, based on the quarterly returns for the year.
To export data to CST template
1. Copy the excel template to the Tally.ERP 9 installed folder.
2. Go to Gateway of Tally > Display > Statutory Reports > VAT > CST Form-1.
3. Press Ctrl+E to view the Export Report screen. Based on the CST Form-1 report period, the From and To dates are displayed here. Ensure the template is available in the Export Location.
4. Press Enter to export data.
A brief explanation about the form fields is given below:
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Field Name |
Description |
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Part 1 |
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01. Gross Amount Received or Receivable by the Dealer during the Period in respect of the sale of goods |
Displays the: ● Net assessable value of sales recorded with the nature of transactions provided for sales. The following nature of transactions are considered here: o Branch Transfer Outward o Consignment Transfer Outward o Exports o Interstate Branch Transfer Outward o Interstate Consignment Transfer Outward o Interstate Sales - Against Form C o Interstate Sales - E1 o Interstate Sales - E2 o Interstate Sales - Taxable o Interstate Sales - Zero Rated o Interstate Sales Exempt o Interstate Sales Exempt - E1 o Interstate Deemed Export o Labour Charges Collected o Sales - Works Contract o Sales Exempt o Sales Transfer of Right to Use o Sales Transfer of Right to Use ● Net assessable value of additional expenses entered in sales recorded with the following nature of transactions: Expense ledger in which the option Include in assessable value calculation for is set to Not Applicable. o Interstate Sales - Against Form C o Interstate Sales - E1 o Interstate Sales Taxable ● Debit value of interstate sales ledger selected in journal voucher recorded with nature of adjustment Decrease in Sales. To record the journal voucher 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment to view the Stat Adjustment Details screen. o Select Type of duty/tax as VAT. o Select Decrease in Sales, as the Nature of adjustment. o Press Enter to save and return to voucher screen. 3. Debit the interstate sales ledger and enter the amount. 4. Debit the CST ledger. Enter the tax Rate, and Assessable Value in the VAT Details screen. 5. Credit the sales ledger predefined with the nature of transaction Interstate Sales Exempt. 6. Press Ctrl+A to accept. |
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01. Deduct :- |
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(i) Sale of Goods outside the State (as defined in the Section 4 of the central Sales Tax Act 1956) |
Displays the debit value of interstate sales ledger selected in journal voucher recorded with nature of adjustment Decrease in Sales. To record the journal voucher 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment to view the Stat Adjustment Details screen. o Select Type of duty/tax as VAT. o Select Decrease in Sales, as the Nature of adjustment. o Press Enter to save and return to voucher screen. 3. Debit the interstate sales ledger and enter the amount. 4. Debit the CST ledger. Enter the tax Rate, and Assessable Value in the VAT Details screen. 5. Credit the sales ledger predefined with the nature of transaction Interstate Sales Exempt. 6. Press Ctrl+A to accept. |
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(ii) Sales of Goods in course of Export from India (as defined in section (4) of the C.S.T. Act 1956) |
Displays the net value of sales recorded the nature of transaction Exports. |
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02. Balance :- Turnover on Inter-state Sales and Sales within the State |
Displays auto calculated value. |
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Deduct :- Turnover on Sales within the State. |
Displays the net value of sales recorded by selecting any of the following nature of transactions: ● Sales - Works Contract ● Labour Charges Collected ● Sales Exempt ● Sales Taxable ● Sales Transfer of Right to Use ● Sales Transfer of Right to Use - Exempt |
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03. Balance :-Turnover on Inter-state Sales |
Displays auto calculated value. |
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03. Deduct :- |
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(i) Cash discount cost of Freight Delivery installation when such cost is separately charged |
Displays the net assessable value of additional expenses entered in sales recorded using the following nature of transactions: Expense ledger in which the option Include in assessable value calculation for is set to Not Applicable. ● Interstate Sales - Against Form C ● Interstate Sales - E1 ● Interstate Sales Taxable |
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(ii) Exempted Sales, if any |
Displays the net assessable value of sales recorded with the nature of transaction Interstate Sales Exempt. |
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04. Balance:-Total Taxable Turnover on Inter-State Sales |
Displays auto-calculated value. |
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Part 2 |
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A. Declared Goods Sold to registered Dealer on prescribed declaration Vide Declaration attached |
Displays the sale value and corresponding declaration form of declared goods recorded with the following nature of transactions: In VAT Details screen of stock item, the option Type of goods is set to Declared Goods. ● Interstate Sales - Against Form C ● Interstate Sales - E1 ● Interstate Sales Exempt - E1 ● Interstate Sales - E2 ● Interstate Branch Transfer Outward ● Interstate Consignment Transfer Outward ● Interstate Deemed Export ● Interstate Sales - Zero Rated In VAT Details screen of party ledger, if the Type of exemption is selected as: o Diplomatic Missions & U.N., the declaration form appears as Form J. o SEZ, the declaration form appears as Form I. In accounts/inventory masters, after selecting the nature of transaction Interstate Sales - Zero Rated, if the Party Entity/Org. Type is selected as: o Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid, the declaration form appears as Form J. o SEZ / STP / EHTP, the declaration form appears as Form I. |
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A. Declared Goods Sold Otherwise :- |
Displays the sale value of declared goods recorded with the nature of transaction Interstate Sales - Taxable. In VAT Details screen of stock item, the option Type of goods is set to Declared Goods. |
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B. Other Goods Sold to registered Dealer on prescribed declaration Vide Declaration attached |
Displays the sale value and corresponding declaration form of other than declared goods recorded with the following nature of transactions: In VAT Details screen of stock item, the option Type of goods is set to Declared Goods. ● Interstate Sales - Against Form C ● Interstate Sales - E1 ● Interstate Sales Exempt - E1 ● Interstate Sales - E2 ● Interstate Branch Transfer Outward ● Interstate Consignment Transfer Outward ● Interstate Deemed Export ● Interstate Sales - Zero Rated In VAT Details screen of party ledger, if the Type of exemption is selected as: o Diplomatic Missions & U.N., the declaration form appears as Form J. o SEZ, the declaration form appears as Form I. In accounts/inventory masters, after selecting the nature of transaction Interstate Sales - Zero Rated, if the Party Entity/Org. Type is selected as: o Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid, the declaration form appears as Form J. o SEZ / STP / EHTP, the declaration form appears as Form I. |
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B. Other Goods Sold Otherwise :- |
Displays the sale value of declared goods recorded with the nature of transaction Interstate Sales - Taxable. In VAT Details screen of stock item, the option Type of goods is set to Declared Goods. |
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Total :- |
Displays auto calculated value. |
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06. Tax Details |
Tax@ |
Turnover |
Amount of Tax |
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Displays the CST rate of each transaction. |
Displays the assessable value of sales recorded with the following nature of transactions: ● Interstate Sales - Taxable ● Interstate Sales - Against Form C ● Interstate Sales - E1 |
Displays the CST on sales recorded with the following nature of transactions: ● Interstate Sales - Taxable ● Interstate Sales - Against Form C ● Interstate Sales - E1 |
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07. Tax payable Rs. |
Displays auto calculated value. |
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a) Rebate |
Displays the debit value of CST ledger in journal voucher recorded with the nature of adjustment: To offset CST dues against input tax credit 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment to view the Stat Adjustment Details screen. o Select Type of duty/tax as VAT. o Select Decrease of Input Tax as the Nature of adjustment. o Select Against CST in the field Additional Details. o Press Enter to save and return to voucher screen. 3. Debit the CST ledger and enter the amount. Enter the tax Rate, and Assessable Value in the VAT Details screen. 4. Credit the VAT ledger. Enter the tax Rate, and Assessable Value in the VAT Details screen. 5. Press Ctrl+A to accept. To account for rebate 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment to view the Stat Adjustment Details screen. o Select Type of duty/tax as VAT. o Select Decrease of CST, as the Nature of adjustment. o Select Rebate in the field Additional Details. o Press Enter to save and return to voucher screen. 3. Debit the CST ledger and enter the amount. Enter the tax Rate, and Assessable Value in the VAT Details screen. 4. Credit the income ledger. 5. Press Ctrl+A to accept. |
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b) Amount of Tax |
Displays auto calculated value. |
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08. Tax paid, if any, by means of Treasury |
Displays the amount entered in CST payment voucher (recorded by clicking S: Stat Payment). |
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09. Balance Due or Excess, if any |
Displays auto calculated value. |
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