Printing and Generating Form 1 (Delhi)

Ward No.

Displays the Ward No. entered in the Additional Information section of Company VAT Details screen.

Original/Revised

On selecting the Type of Return as Original in the Print Report screen of Form 1 report, this section will be blank. If the Type of Return is selected as Revised and the details of original return have to be provided. The same gets displayed in the relevant fields of this section.

R1 Tax Period

Displays the Month or Quarter with the year depending on the From and To dates entered in the Print Report screen of Form 1 report.

R2.1 TIN

Displays the TIN entered in Company VAT Details screen of Statutory & Taxation features.

R2.2 Full Name of Dealer

Displays the Mailing Name entered in the Company Creation screen.

R2.3 Address

Displays the Address entered in the Company Creation screen.

R2.4 Mobile No.

Displays the Mobile Number entered in the Company Creation screen.

R3 Description of top items you deal in

Displays the top five stock items, contributing to 80% or more of the sales volume, dealt with during the tax period. For each stock item, a set of details are displayed.

R4 Turnover Details

R4.1 Gross Turnover

Displays the total of local and interstate sales (box R4.2 + R4.3).

R4.2 Local Turnover

Displays the assessable value of sales, other than Sales Exempt , recorded using the nature of transactions provided for local sales. In case of transactions recorded using Sales Exempt as the nature of transaction, the net value is displayed.

R4.3 Central Turnover

Displays the assessable value of all sales, other than Interstate Sales Exempt , recorded using the nature of transactions provided for interstate sales. In case of transactions recorded using Interstate Sales Exempt as the nature of transaction, the net value is displayed.

R5 Less: Value of goods returned for sales made during the current tax period

Displays the total assessable value of sales returns recorded using all the nature of transactions, other than Sales Exempt and Interstate Sales Exempt , provided for sales.

R5.1 Net Turnover (Central) (R4.3 - R 5.0)

Displays the net turnover of interstate sales (box R4.3 - R5.0).

R6 Deductions Claimed

R6.1 Export outside India

R6.1 (1) Exports [Sec. 5(1)]

Displays the assessable value of all sales recorded using Exports as the Nature of transaction , rate-wise for the VAT rates 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27%.

R6.1 (2) High Sea Sales

Displays the assessable value of all inter-state sales recorded using Sales High Seas as the Nature of transaction , rate-wise for the VAT rates 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27%.

R6.1(3) Sale against H Forms [Sec. 5(3) ( Inter-State)]

Displays the assessable value of all inter-state sales recorded using Interstate Deemed Export as the Nature of transaction , rate-wise for the VAT rates 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27%.

R6.1(4) Sub-Total [R6.1(1)+R6.1(2)+ R6.1(3)]

Displays the total value of exports, high sea sale and deemed exports [box R6.1(1) + R6.1(2) + R6.1(3)].

R6.2(1) On consignment basis

Displays the assessable value of all inter-state sales recorded using Interstate Consignment Transfer Outward as the Nature of transaction , rate-wise for the VAT rates 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27%.

R6.2(2) Branch Transfer

Displays the assessable value of all inter-state sales recorded using the Interstate Branch Transfer Outward as the Nature of transaction , rate-wise for the VAT rates 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27%.

R6.2(3) Own goods transferred for Job Work against F Form

Displays the value of  goods entered in a Material Out voucher with Our Stock with Third Party godown and stock items with a specific set of rates.

R6.2(4) Other dealers 'goods returned after Job work against F-Form

Displays the value of goods entered in the Material Out voucher with Third Party Stock with Us godown and stock items with a specific set of rates.

R6.2(5) Sub-Total [R6.2(1)+R6.2(2)+R6.2(3)+R6.2(4)]

Displays the total value of sales recorded against Form F [box R6.2(1) + R6.2(2) + R6.2(3) + R6.2(4)].

R6.3 Sales against C+E-I/ E-II Forms [Sec.6(2)]

Displays the assessable value of all inter-state sales recorded by selecting stock items predefined with 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27% tax rates and Interstate Sales - E1 , Interstate Sales - E2 , Interstate Sales Exempt - E1 , and Interstate Sales Exempt - With Form C as the Nature of Transactions .

R6.4 Sales to diplomatic missions & U.N. etc. [Sec.6(3)]

Displays the assessable value of all inter-state sales recorded with Interstate Sales - Zero Rated as the Nature of transaction , and a party ledger where the Type of Exemption is selected as Diplomatic Missions & U.N , rate-wise for the VAT rates 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27%.

R.6.5 Sale of Exempted Goods (specified in Schedule 1 of DVAT ACT)

Displays the assessable value of all inter-state sales recorded using Interstate Sales Exempt as the nature of transaction.

R6.6 Sales covered under proviso to [Sec.9(1)] Read with Sec.8(4)]

Displays the assessable value of sales recorded using Sales Non-Creditable as the Nature of transaction , rate-wise for VAT rates 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27%.

R6.7 Sales of Goods Outside Delhi (Sec.4)

This field is currently left blank.

R6.8 Sale to S.E.Z. against Form I [Sec.8(6) to 8(8)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Zero Rated as the Nature of transaction , and a party ledger where the Type of Exemption is selected as SEZ , rate-wise for VAT rates 0%, 1%, 5%, 12.5%, 16.6%, 16.75%, 18%, 20%, 25%, and 27%.

R6.9 Cost of Freight, deliveries, freight or installation, separately charged and cash discount allowed according to ordinary trade practices

The values of all expenses entered in the invoice that do not form a part of the assessable value are displayed here.

Ensure the ledgers are configured as given below:

● Ledger is grouped under Indirect Expenses .

● The option Is VAT/CST applicable? is set to Not Applicable .

● The option Include in assessable value calculation for is set to Not Applicable .

When the expense ledger ( for example, discount, freight, round-off ledgers, and so on) is created with the above settings, and selected in the invoice, it is treated as other charges. Hence, this amount gets captured in R6.9 of CST Form I .

R6.10 Job work, labour & Services charges for works contracts not amounting to sales but included in the Central Turnover

Displays the amount deducted towards labour charges in works contract sales.

R6.11 Total deductions claimed [R6.1(4) to R6.10)

Displays the total deductions [box R6.1(4) to R6.10].

R6.12 Balance Total Taxable turnover of Inter State Sales (R5.1-R6.11)

Displays the taxable turnover after considering the deductions [box R5.1 - R6.11].

R7.1 Turnover of Goods sold against C-Form (excluding sale of capital assets) [Goods specified in Schedule III of DVAT Act ( i.e.@ 5%)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C as the nature of transaction by selecting stock items predefined with 5% tax rate in Turnover column. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.2 Turnover of Goods sold against C-Form [goods not specified in any of the Schedules of DVAT Act ( i.e.@ 12.5%)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C as the nature of transaction  by selecting stock items predefined with 12.5% tax rate. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.3.1 Turnover of Goods sold against C-Form [Fourth Schedule of DVAT ACT ( i.e.@ 20%)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C and Interstate Sales - E1 as the nature of transaction by selecting stock items predefined with 20% tax rate. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.3.2 Turnover of Goods sold against C-Form [Fourth Schedule of DVAT ACT ( i.e.@ 25%)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C and Interstate Sales - E1 as the nature of transaction by selecting stock items predefined with 25% tax rate. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.3.3 Turnover of Goods sold against C-Form [Fourth Schedule of DVAT ACT ( i.e.@ 16.6%)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C and Interstate Sales - E1 as the nature of transaction by selecting stock items predefined with 16.6% tax rate. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.3.4 Turnover of Goods sold against C-Form [Fourth Schedule of DVAT ACT ( i.e.@ 18%)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C and Interstate Sales - E1 as the nature of transaction by selecting stock items predefined with 18% tax rate. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.3.5 Turnover of Goods sold against C-Form [Fourth Schedule of DVAT ACT ( i.e.@ 27%)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C and Interstate Sales - E1 as the nature of transaction by selecting stock items predefined with 27% tax rate. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.3.6 Turnover of Goods sold against C-Form [Fourth Schedule of DVAT ACT ( i.e.@ 16.75%)]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Against Form C and Interstate Sales - E1 as the Nature of Transactions by selecting stock items predefined with 16.75% tax rate. The tax rate also gets captured from the field Local VAT rate of the sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with the Type of duty/tax as CST ) in the Tax Payable column.

R7.4 Turnover of Goods (specified in Schedule II of DVAT Act)

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Taxable as the nature of transaction  by selecting stock items predefined with 1% tax rate is displayed here. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.5 Turnover of Goods sold without C-Form [Goods specified in Schedule III of DVAT Act ]

Displays the assessable value of all inter-state sales recorded using the Interstate Sales - Taxable as the nature of transaction  by selecting stock items predefined with 5% tax rate. The tax rate also gets captured from the field Local VAT rate of sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.6 Turnover of Goods sold without C-Form [ goods not specified in any of the Schedules of DVAT Act]

Displays the assessable value of all inter-state sales recorded using the Interstate Sales - Taxable as the nature of transaction by selecting stock items predefined with 12.5% tax rate. The tax rate also gets captured from the field Local VAT rate of sales ledger.

The CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST ) in Tax Payable column.

R7.7, R7.7.1, R7.7.2, R7.7.3, R7.7.4, R.7.7.5 Turnover of Goods sold without C-Form [Fourth Schedule of DVAT Act]

Displays the assessable value of all inter-state sales recorded using Interstate Sales - Taxable and Interstate Sales - Works Contract as the Nature of Transactions by selecting stock items predefined with 20% , 25% , 16.6% , 18% , 27% , and 16.75% tax rates in their respective fields. The tax rate also gets captured from the field Local VAT rate of the sales ledger.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with the Type of duty/tax as CST ) in the Tax Payable column.

R7.8 Total (R7.1 to R7.7)

Displays the total of taxable turnover and CST [box R7.1 to R7.7] in Turnover and Tax Payable columns respectively.

R7.9 Less: Amount of tax on value of sold goods return under CST Act, for the previous tax periods but not older than six months

Displays the assessable value of all credit note recorded using Interstate Sales - Taxable , Interstate Sales - E1 , Interstate Sales - Works Contract , and Interstate Sales - Against Form C as the nature of transactions by selecting Not Applicable as the Nature of Return in Statutory Details screen.

Displays the CST calculated on this assessable value using the CST ledger (grouped under Duties & Taxes with Type of duty/tax as CST ) in Tax Payable column.

R7.10 Balance Tax Payable (R7.8-R7.9)

Displays the balance amount of tax payable after deducting tax on sales returns [box R7.8 - R7.9].

R7.11 Balance Carried forward from previous tax period

Displays the amount of un-utilised tax credit brought forward from previous return period.

R7.12 Adjustment of Excess Tax Credit under DVAT towards CST liability (refer item R9.1 of Form DVAT-16)

Displays the value of entry recorded in journal voucher by select Adjustment Towards CST as the VAT Adjustment.

R7.13 Net Tax [R7.10 – (R7.11 + R7.12 )]

Displays the net tax liability [R7.10 - (R7.11 + R7.12)].

R 7.14 Interest, if payable

Displays the value of entry recorded in journal voucher by select Interest Payable on CST as the VAT Adjustment.

R.7.15 Penalty, if payable

Displays the value of entry recorded in Journal voucher by select Penalty Payable on CST as the VAT Adjustment.

R7.16 Balance Payable (R.7.13+R7.14 +R7.15)

Displays the total tax liability [R.7.13 + R7.14 + R7.15].

R7.17 Less: Amount deposited by the dealer (attach proof of payment with Form DVAT-56)

Displays the details of CST dues paid using S : Stat Payment button of Form I report by specifying the bank details in VAT Payment Details screen of payment voucher.

R8 Net Balance* (R7.16- R7.17)

Displays the net amount payable [box R7.16 - R7.17].

R9 Balance brought forward from line R8 (positive balance of R8)

Displays the balance of input tax credit of box R8. Value will be displayed here only if the amount deposited is more than the liability payable.

R9.1 Adjusted against liability under Local Act

Displays the debit values of entries recorded in Journal voucher by selecting Adjustment of Excess CST Towards VAT as the VAT Adjustment .

R9.2 Balance carried forward to next tax period

Displays the excess input VAT credit available after adjusting the CST dues and claiming refund.

R10 Year-wise details of pending forms/ declarations

This section will be currently blank.

R 11. Utilisation Account of Declaration Forms issued in Advance before filing of the tax return

This section will be currently blank.

R12. Verification

Displays the Name of the authorised person entered in Print Report screen of Form 1 .

Signature of the Authorised Signatory, Full name (first name, middle, surname), Designation/Status

Displays the Name , Status/Designation of the authorised person entered in Print Report screen of Form 1 in relevant fields of this section.

Place

Displays the Place entered in Print Report screen of Form 1 .

Date

Displays the Date entered in Print Report screen of Form 1 .