CST Annexure Form 4 (Delhi)

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 ).

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.
(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	Displays the Form no. entered for the declaration forms selected in Statutory Details screen of sales invoice (which appears on enabling the option Provide VAT Details ). 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
(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.