CST Form I (Uttar Pradesh)

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Exporting CST Form I

Printing CST Form I

CST Form I captures details of interstate transaction recorded in the reporting period.

CST Form I displays transactions where

● The nature of transaction selected is

o Exports

o Sales High Seas

o Interstate Deemed Export

o Interstate Sales - Taxable

o Interstate Sales - Against Form C

o Interstate Sales - Works Contract

o Interstate Consignment Transfer Outward

o Interstate Sales Exempted

o Interstate Sales - E1

o Interstate Sales Exempt- E1

o Interstate Sales - E2

o Interstate Sales - Zero rated

● The VAT TIN number of the party is 11 digits long and does not start with 09.

To export data to CST Form I template

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form CST I. The Form CST I report appears.

2. Click E: Export button to display the Export Report screen. Ensure the Form CST template is copied to export location.

3. Press Enter to export data.

The various fields in the excel template are described below:

Field Name	Description
FormCSTMainForm
Dealer's Tin	Displays the VAT Tin number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.
Assessment Year	Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.
Tax Period	Displays the tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen. The options provided are 1 for yearly, 2 for monthly and 3 for quarterly e-returns.
Month	Displays the month for which returns are filed, if monthly is selected as the e-return periodicity. Numbers are displayed from 1 to 12 for each month of the year. In case returns are not filed monthly, 0 is displayed.
Quarter	Displays the quarter for which returns are field, if quarterly is selected as the e-return periodicity. The option 1st Quarter is displayed for the period April-June and so on. In case returns are not filed quarterly, 0 is displayed.
Registration Mark (if any)	Displays the registration mark of the company, as recorded in the Company VAT Details screen.
Ex-UP Purchase of VAT Goods (Own A/C)	Displays the value of all interstate purchases in the reporting period except Schedule IV goods. Further, goods from transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction are also not considered.
Ex-UP Purchase of VAT Goods (Principal A/C)	Displays the value of interstate purchases on behalf of principal in the reporting period. The purchase value for Schedule IV goods only from transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction and Is Principal Account? option is enabled in Statutory Details screen.
Any Other Ex-UP Purchase of VAT Goods	This field is currently left blank.
Ex-UP Purchase of Non-VAT Goods (Own A/C)	Displays value of interstate purchase of Schedule IV goods in the reporting period. The purchase value from transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction are not considered in this case.
Ex-UP Purchase of Non-VAT Goods (Principal A/C)	Displays value of interstate purchase of Schedule IV goods on behalf of principal in the reporting period. The purchase value for Schedule IV goods only from transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction are considered in this case.
Any Other Ex-UP Purchase of Non-VAT Goods	This field is currently left blank.
Gross Turn Over	Displays gross assessable value from all interstate sales transactions recorded in the reporting period.
Sale Outside State [U/S 4]	This field is currently left blank.
Sales in the course of Export [U/S 5(1)]	Displays gross assessable value from sales transactions recorded in the reporting period with Export as Nature of transaction.
Sales in the course of Import [U/S 5(2)]	Displays gross assessable value from sales transactions recorded in the reporting period with Sales High Seas as Nature of transaction.
Sales in the course of Export [U/S 5(3)]	Displays gross assessable value from sales transactions recorded in the reporting period with Interstate Deemed Export as Nature of transaction.
Sale within State	Displays gross assessable value from local sales transactions recorded in the reporting period with Sales Taxable and Sales Exempt as Nature of transaction.
Goods returned to dealer	Displays gross assessable value from credit note (interstate sales returns) transactions recorded in the reporting period with Interstate Sales - Taxable, Interstate Sales - Against Form C and Interstate Sales - E1 as Nature of transaction.
Goods transferred to other place	Displays gross assessable value from sales transaction recorded in the reporting period for interstate transfer. The transaction with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as Nature of transaction are considered in this case.
GISS Deduction	Displays auto computed value.
GISS	Displays auto computed value based on the difference of value from Gross Turn Over and GISS Deduction.
Sold Inter-State Trade	Displays gross assessable value from exempt sales transactions recorded in the reporting period with Interstate Sales Exempt as Nature of transaction.
Sold Purchase by Document Transfer.	Displays gross assessable value from sales by transfer of title in the reporting period with Interstate Sales - E1 and Interstate Sales - E2 as Nature of transaction.
Goods Turn Over	Displays gross assessable value from sales to SEZ unit in the reporting period. Transactions with Interstate Sales - Zero Rated and SEZ as Type of Exemption selected in the ledger master of the party are considered in this case.
GISS Total	Displays auto computed value.
Net Inter State Sale	Displays auto computed value.
ITC Adjustment	Displays the value of journal voucher recorded to adjust input credit against CST liability in the reporting period. To create a Journal voucher for decrease of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment button. ● Select the option CST in the Type of Duty/Tax field. ● Select the option Decrease of Input Tax in the Nature of Adjustment field. Against CST is automatically selected as Additional Details. ● Press Enter to return to voucher. 3. Debit the CST duty ledger. 4. Credit the VAT duty ledger. 5. Set the option Provide VAT Details? to Yes and enter From and To date in the Refund Adjustment Details screen. 6. Press Enter to save.
Tax Payable	Displays auto computed value. It is difference between total of column Sales Tax Amount in FormCSTTurnover sheet and ITC Adjustment (immediately above).
FormCSTTaxPaid
Dealer's TIN	Displays the VAT Tin number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.
Assessment Year	Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.
Tax Period	Displays the tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen. The options provided are 1 for yearly, 2 for monthly and 3 for quarterly e-returns.
Month	Displays the month for which returns are filed, if monthly is selected as the e-return periodicity. Numbers are displayed from 1 to 12 for each month of the year. In case returns are not filed monthly, 0 is displayed.
Quarter	Displays the quarter for which returns are field, if quarterly is selected as the e-return periodicity. The option 1st Quarter is displayed for the period April-June and so on. In case returns are not filed quarterly, 0 is displayed.
Challan_no	Displays the challan number used to make CST payments to the department, as recorded in the Instrument No. field in the Stat Payment Details screen of a payment transaction in Challan Reconciliation report.
Amount	Display the voucher total of CST payment voucher appearing in Challan Reconciliation report for current period.
Bank Code	Displays the 4 digit numeric bank code used to make CST payments to the department, as recorded in the Branch code(remittance) field in the Stat Payment Details screen of a payment transaction in Challan Reconciliation report.
Branch Name	Displays the branch name of the bank used to make CST payments to the department, as recorded in the Name of Branch field in the Stat Payment Details screen of a payment transaction in Challan Reconciliation report.
District	Displays the name of the district where CST payment is remitted, as recorded in the District Name field in the Stat Payment Details screen of a payment transaction in Challan Reconciliation report.
Challan Date	Displays the date of remitting CST payment, as recorded in the Deposit Date field in the Stat Payment Details screen of a payment transaction in Challan Reconciliation report.
FormCSTTurnover
Dealer TIN	Displays the VAT Tin number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.
Assessment Year	Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.
Tax Period	Displays the tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen. The options provided are 1 for yearly, 2 for monthly and 3 for quarterly e-returns.
Month	Displays the month for which returns are filed, if monthly is selected as the e-return periodicity. Numbers are displayed from 1 to 12 for each month of the year. In case returns are not filed monthly, 0 is displayed.
Quarter	Displays the quarter for which returns are field, if quarterly is selected as the e-return periodicity. The option 1st Quarter is displayed for the period April-June and so on. In case returns are not filed quarterly, 0 is displayed.
VAT/Non-Vat	Displays whether the goods purchased are VAT goods or Non VAT goods. The option V is displayed for VAT goods and NV for Non VAT goods.
Commodity code	Displays the Commodity Code assigned to the item selected in the sales transaction. When there are multiple commodities in a transaction, each one is captured in different row.
Tax Rate	Displays the rate of tax applicable on the commodity selected in the interstate sales transaction. The rate for each commodity is displayed in a separate row against the respective commodity code.
Sale Amount	Displays the assessable value of the respective commodity in the sales transaction.
Sale Tax Amount	Displays the tax amount applicable for respective commodity in the sales transaction.

Printing CST Form 1

To print CST Form I

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form CST I. The Form CST I report appears.

2. Press Ctrl+P: Print to display the Export Report screen.

3. Press Enter to print data.

Field Name	Description
1. Assessment Year	Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.
2. Tax Period Ending on	Displays the last date of tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen.
3. Designation of Assessing Authority	Displays the designation of assessing authority as recorded in the Status/Designation field in the Company VAT Details screen.
4. Name of Circle/ Sector	Displays the circle/sector of reporting as recorded in the Name of Circle/Sector field in the Company VAT Details screen.
5. Name /Address of the Dealer	Displays the name and address of the dealer as recorded in the Mailing Name and Address fields of Company Creation screen.
6. Taxpayer's Identification Number [TIN]	Displays the VAT TIN number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.
7. Details of Purchase [in Rs.]
a. Vat Goods
i. Interstate purchase by transfer of documents during movement of goods	Displays the value of all interstate purchases in the reporting period except Schedule IV goods. Further, goods from transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction are also not considered.
ii. Purchase in U.P. in Ex. U.P. Principal's a/c	Displays the value of interstate purchases on behalf of principal in the reporting period. The purchase value for Schedule IV goods only from transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction and Is Principal Account? option is enabled in Statutory Details screen.
iii. Any other purchase	This is currently left blank.
Total	Displays auto computed value.
b. Non VAT Goods
i. Interstate purchase by transfer of documents during movement of goods	Displays value of interstate purchase of Schedule IV goods in the reporting period. The purchase value from transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction are not considered in this case.
ii. Purchase in U.P. in Ex. U.P. Principal's a/c	Displays value of interstate purchase of Schedule IV goods on behalf of principal in the reporting period. The purchase value for Schedule IV goods only from transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction are considered in this case.
iii. Any other purchase	This currently left blank.
Total	Displays auto computed value.
Grand Total [a+b]	Displays auto computed value.
8. Calculation of Gross Inter-State Sale
a- Gross Turnover
i. Gross turnover including value of goods transferred to other place(s) of business or agent(s) or principal(s) outside the state, otherwise than by way of sale	Displays gross assessable value from all sales transactions recorded in the reporting period.
b- Deductions
i. Turnover of goods the sale of which has taken place outside the state, as defined in section 4 of the Act.	This is currently left blank.
ii. Turnover of goods sold in course of export out of India, as defined in section 5(1) of the Act.	Displays gross assessable value from sales transactions recorded in the reporting period with Export as Nature of transaction.
iii. Turnover of goods sold in course of import of the goods into territory of India, as defined in section 5(2) of the Act.	Displays gross assessable value from sales transactions recorded in the reporting period with Sales High Seas as Nature of transaction.
iv. Turnover of goods sold in course of export out of India, as defined in section 5(3) of the Act.	Displays gross assessable value from sales transactions recorded in the reporting period with Interstate Deemed Export as Nature of transaction.
v. Turnover of goods sold within the state.	Displays gross assessable value from local sales transactions recorded in the reporting period with Sales Taxable and Sales Exempt as Nature of transaction.
vi.Turnover of goods returned to the dealer by the purchaser within a period of six months from the date of delivery, as laid down in section 8-A of the Act.	Displays gross assessable value from credit note (interstate sales returns) transactions recorded in the reporting period with Interstate Sales - Taxable, Interstate Sales - Against Form C and Interstate Sales - E1 as Nature of transaction.
vii. Value of goods transferred to other places(s) of business or agent(s) or Principal (s) outside the State otherwise than by way of sale in are respect of which exemption is claimed under Section 6-A of the Act.	Displays gross assessable value from sales transaction recorded in the reporting period for interstate transfer. The transaction with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as Nature of transaction are considered in this case.
Total	Displays auto computed value.
Gross Inter State sales = Gross Turnover - Deductions [a-b]	Displays auto computed value.
9. Deduction form Gross Inter-State Sale
i. Turnover of goods, unconditionally, exempt under UPVAT, 2008, sold in course of inter state trade or commerce.	Displays gross assessable value from exempt sales transactions recorded in the reporting period with Interstate Sales Exempt as Nature of transaction.
ii. Turnover of goods purchased and sold by transfer of documents of title thereto on which exemption is claimed under section 6(2) of the Act.	Displays gross assessable value from sales by transfer of title in the reporting period with Interstate Sales - Exempt E1, and Interstate Sales - E2 as Nature of transaction.
iii. Turnover of goods under section 8(6)	Displays gross assessable value from sales to SEZ unit in the reporting period. Transactions with Interstate Sales - Zero Rated and SEZ as Type of Exemption selected in the ledger master of the party are considered in this case.
Total	Displays auto computed value.
10. Calculation of Net Inter-State Sales
i. Gross inter-state sales as in Sl.No.9 - Deductions as in Sl.No.10.	Displays auto computed value.
11. Calculation of Central Sales Tax on Net Inter-State Sales
Sl. No.	Displays serial number for the records captured in this section.
Rate of tax	Displays the rate of tax for goods sold, as recorded in the Rate field of voucher/Item Allocations screen in transaction recorded with Interstate Sales - Taxable, Interstate Sales - E1 and Interstate Sales - Against Form C as Nature of transaction.
Commodity	Displays the commodity name of the item sold.
Sales amount	Displays the assessable value of goods sold, as taxable value of goods in transactions recorded with Interstate Sales - Taxable, Interstate Sales - E1 and Interstate Sales - Against Form C as Nature of transaction.
Tax	Displays the amount applicable as tax, including additional tax, if any.
12. Adjustment of ITC against CST
13. Tax Payable [in rupees] = Tax as calculated in Sl.No. 11 - Amount declared in Sel.No.12	Displays the ITC adjusted against CST payable in the reporting period, as debit value of journal transaction recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details. To record the journal voucher adjusting ITC against CST payable 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment button. 3. Select VAT as the Type of Duty/ Tax. 4. Select Decrease of Input Tax as the Nature of Adjustment. 5. Select Against CST as Additional Details. 6. Debit the CST duty ledger. 7. Enter the Rate, and Assessable Value in VAT Details screen and press Enter. 8. Credit the duty ledger used for input VAT. 9. Press Enter to save the journal voucher.
14. Detail of Tax deposited
Name of the bank/ branch	Displays the branch name of the bank used to make CST payments to the department, as recorded in the Name of Branch field in the Stat Payment Details screen of a payment transaction in Challan Reconciliation report.
T C number	Displays the challan number used to make CST payments to the department, as recorded in the Challan No. field in the Stat Payment Details screen of a payment transaction in Challan Reconciliation report.
Date	Displays the date of remitting CST payment, as recorded in the Deposit Date field in the Stat Payment Details screen of a payment transaction in Challan Reconciliation report.
Amount of tax	Display the voucher total of CST payment voucher appearing in Challan Reconciliation report for current period.
Total	Displays total amount of CST deposited through various challans recorded in this section.
Signature	Displays the status/designation of authorised person, as recorded in the Status/Designation field in the Company VAT Details screen.
Date	Displays the date of filing returns, as recorded in the Date field in Print Report screen on the form.
Place	Displays the place of filing returns, as recorded in the Place field in Print Report screen on the form.
Status	Displays the status of person filing returns, as recorded in the Status/Designation field in Print Report screen on the form.