Printing CST Form 1 (Puducherry)

Tax Period - From - To

Displays start and end dates of the period for which CST Form 1 report is generate respectively in DD/MM/YY format.

Tax payer 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.

Full Name of the dealer

Displays the full name of the dealer as per registration certificate, as recorded in the Mailing Name field in Company Creation or Company Alteration screen.

Sales Turnover

Tax rate

Tax

I. Exempted Sales :-

The gross assessable value of exempted sales made in the reporting period is displayed in this section.

Direct Export u/s 5(1) - EXP

Displays the net assessable value (excluding sales returns) of export sales made in the reporting period. The transactions with Exports as Nature of transaction and with Type of goods set as Not Applicable are considered in this case.

Displays 0 as tax rate is not applicable on exports.

Displays 0 as tax is not applicable on exports.

High sea Sales u/s 5(2) - HSS

Displays the net assessable value (excluding sales returns) of high sea sales made in the reporting period. The transactions with Sales High Seas as Nature of transaction are considered in this case.

Displays 0 as tax rate is not applicable on high sea sales.

Displays 0 as tax is not applicable on high sea sales.

Penultimate exports u/s 5(3) against Form H - PXP

Displays the net assessable value (excluding sales returns) of sales made for the purpose of export in the reporting period. The transactions with Deemed Export and Interstate Deemed Export as Nature of transaction are considered in this case.

Displays 0 as tax rate is not applicable on sales made for the purpose of exports.

Displays 0 as tax is not applicable on sales made for the purpose of exports.

Aviation Turbine Fuel sold to designated Indian carrier u/s 5(5) - ATF

Displays the net assessable value (excluding sales returns) of sales made for export of aviation turbine fuel in the reporting period. The transactions with Exports as Nature of transaction and with Type of goods set as ATF are considered in this case.

Displays 0 as tax rate is not applicable on export of ATF.

Displays 0 as tax is not applicable on export of ATF.

Stock transfer / Consignment transfer u/s 6-A against Form F - STO

Displays the net assessable value (excluding sales returns) of sales made as transfer to branch or an agent in the reporting period. The transactions with Interstate Branch Transfer Outward , Interstate Consignment Transfer Outward , Branch Transfer Outward , and Consignment Transfer Outward as Nature of transaction are considered in this case.

Displays 0 as tax rate is not applicable on sales made as transfer to branch or an agent.

Displays 0 as tax is not applicable on  sales made as transfer to branch or an agent.

Transit Sales u/s 6(2) against Form E-I/E-II - TRS

Displays the net assessable value (excluding sales returns) of subsequent sales made in the reporting period. The transactions with Interstate Sales Exempt - E1 , Interstate Sales - E2 , and Interstate Sales Exempt - With Form C (the option Is under CST exemption? set to No in the Statutory Details screen of the invoice) as Nature of transaction are considered in this case.

Displays 0 as tax rate is not applicable on subsequent sales.

Displays 0 as tax is not applicable on subsequent sales.

Sales to Foreign diplomats / consulate / United Nations u/s 6(3) against
Form J - SFC

Displays the net assessable value (excluding sales returns) of sales made to foreign diplomats, consulate, and united nations in the reporting period. The transactions with Interstate Sales  - Zero Rated and Sales Zero Rated as Nature of transaction (the Party Entity/Org. Type set to Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid in ledger master ) are considered in this case. Further, exemption type selected in party master is Diplomatic Missions & U.N. , and Form J is selected in the transaction.

Displays 0 as tax rate is not applicable on sales to diplomatic mission.

Displays 0 as tax is not applicable on sales to diplomatic mission.

Sale to special economic unit u/s 8(6) with Form I - SEZ

Displays the net assessable value (excluding sales returns) of sales made to SEZ in the reporting period. The transactions with Interstate Sales  - Zero Rated and Sales Zero Rated (the Party Entity/Org. Type set to SEZ / STP / EHTP in ledger master)as Nature of transaction are considered in this case. Further, exemption type selected in party master is SEZ , and Form I is selected in the transaction.

Displays 0 as tax rate is not applicable on sales to SEZ.

Displays 0 as tax is not applicable on sales to SEZ.

Goods generally exempted u/s 8(2) - EXG

Displays the net assessable value (excluding sales returns) of exempt sales made in the reporting period. The transactions with Interstate Sales Exempt as Nature of transaction and with Nature of goods set as Not Applicable are considered in this case.

Displays 0 as tax rate is not applicable on exempt sales.

Displays 0 as tax is not applicable on exempt sales.

Goods exempted u/s 8(5) - EXN > Sales Turnover

Displays the net assessable value (excluding sales returns) of exempt sales by notification made in the reporting period. The following transactions are considered here:

Interstate Sales Exempt as Nature of transaction and with Nature of goods set as Exempt by Notification .

Interstate Sales Exempt - With Form C (the option Is under CST exemption? set to Yes in the Statutory Details screen of the invoice).

Displays 0 as tax rate is not applicable on exempt sales by notification.

Displays 0 as tax is not applicable on exempt sales by notification.

II. Taxable Sales :-

The assessable value of all Interstate taxable sales is displayed in this section.

Sales to registered dealer u/s 8(1) against Form C - SRD

Displays the net assessable value (excluding sales returns) of interstate sales taxable at lower rates. The transactions with Interstate Sales - Against Form C and Interstate Sales - E1 as Nature of transaction are considered in this case . Further, the interstate sales are against Form C or E1.

Displays the respective tax rate in interstate sales transaction, for example: 2% .

Displays the tax amount depending on the assessable value and tax rate.

Sales to unregistered dealer including Government Department u/s 8(2)
- URD

Displays the net assessable value (excluding sales returns) of taxable interstate sales to unregistered dealers in the reporting period. The transactions with Interstate Sales - Taxable as Nature of transaction are considered in this case. Further, Unregistered is selected as Type of Dealer in ledger master of the party selected.

Displays the respective tax rate in interstate sales transaction, for example: 2% .

Displays the tax amount depending on the assessable value and tax rate.

Sale of goods at concessional rate u/s 8(5) with Form C - CRS

Displays the net assessable value (excluding sales returns) of interstate sales taxable at lower rates. The transactions with Interstate Sales - Against Form C and Interstate Sales - E1 as Nature of transaction are considered in this case . Further, the interstate sales are against Form C or E1.

Displays the respective tax rate in interstate sales transaction, for example: 2% .

Displays the tax amount depending on the assessable value and tax rate.

Others - OTH > Sales Turnover

This field will be left blank

III. Total Sales (complete the Annexure-I) > Sales Turnover

Displays sum of assessable sales turnover from section I & II.

Not applicable

Displays sum of tax amount from section I & II.

IV Penalty:
a. Interest u/s 24A and 37(4) of the PVAT Act, 2007 r/w 9(2) of CST Act, 1956

Displays the amount of interest/penalty payable to the department in lieu of unpaid tax, as the value of the expense ledger debited in the journal transaction recorded by selecting Increase of Tax Liability as Nature of adjustment and Penalty or Interest as Additional Details .

b.Others

Displays amount other than interest/penalty payable to the department in lieu of unpaid tax, as the value of the expense ledger debited in the journal transaction recorded by selecting Increase of Tax Liability as Nature of adjustment and Others as Additional Details .

V. Total due

Displays the sum of values from tax column in III and IV (a & b)

VI. Amount actually collected by way of tax

Displays the sum of values from tax column in III and IV (a & b)

VII Adjustments
Deduct:

a. Advance Tax

Displays the amount of credit available in lieu of advance tax paid, as the value of CST duty ledger debited in the journal transaction recorded by selecting Reducing Tax Liability as Nature of adjustment and Advance Tax as Additional Details .

b. Refund

Displays the amount of credit available in lieu of tax refund, as the value of CST duty ledger debited in the journal transaction recorded by selecting Reducing Tax Liability as Nature of adjustment and Refund as Additional Details .

c. Input tax credit available in Row R.24 of Form-I of PVAT Rules, 2007

Displays the excess input credit that can be adjusted against CST payable,  as the value of CST duty ledger debited in the journal transaction recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details .

VIII Net Tax payable

Displays auto computed value of net tax payable after deductions.

Sl.No

Displays serial number of payments made during the reporting period.

Mode of Payment

This field is left blank.

Bank Name

Displays the bank name used to make VAT payments to the department, as recorded in the Name of the Bank field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Cheque/D.D. No

Displays the challan number used to make VAT payments to the department, as recorded in the Instrument No. field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Cheque/D.D.
Date

Displays the date of remitting VAT payment, as recorded in the Deposit Date field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Amount

Display the amount paid using the respective instrument number.

DECLARATION

Place:

Displays the place of the dealer filing the returns, as recorded in the Place field in Company VAT Details screen.

Date:

Displays date on which this return is being filed, as recorded in the Date field in Print Repor t screen.

Signature:

This field is left blank for manual entry.

Name:

Displays the name of the dealer filing the returns, as recorded in the Authorised Person field in Company VAT Details screen.

Status and relationship to the dealer:

Displays the status of the dealer filing the returns, as recorded in the Status/Designation field in Company VAT Details screen.

Annexure 1

Tax Period

Displays start and end dates of the period for with CST Form 1 report is generate respectively in DD/MM/YY format.

Sl.No.

Displays the serial numbers for sales transactions listed in the Annexure.

Description of goods

Displays the name of the stock item selected in the sales transaction, as recorded in the Name field of the Stock Item Creation screen.

HSN Code

Displays the commodity code assigned to the stock item selected in the sales transaction.

If two items selected in a transaction have same hsn code (commodity code) and tax rate, both are consolidated into a single row. In case of multiple commodities each is captured in a separate row.

Turnover

Displays the assessable value of the selected commodity in the sales transaction, including expense/income values configured for assessable value calculation.

Rate of Tax

Displays the rate of tax applicable to the commodity selected in the sales transaction.

Items with different rate of tax in the transaction are captured in separate rows.

Tax

Displays the amount of tax applicable to the commodity selected in the sales transaction. The out put tax amount is displayed against respective commodity and tax rate.

Category

Displays the category of the transaction depending on the Nature of transaction selected in the sales transaction. The category are assigned by the department, the Nature of transaction and corresponding category are listed in the table below.

Exports

EXP

Sales High Seas

HSS

Deemed Export, Interstate Deemed Export

PXP

Exports (Type of Goods: ATF)

ATF

Interstate Branch Transfer Outward, Interstate Consignment Transfer Outward, Branch Transfer Outward, Consignment Transfer Outward

STO

Interstate Sales Exempt - E1, Interstate Sales - E2, Interstate Sales Exempt - With Form C (the option Is under CST exemption set to No )

TRS

Interstate Sales - Zero Rated, Sales Zero Rated (Form Type: J Form, Party Entity/Org. Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid) OR Type of Exemption of Party is Diplomatic Missions & U.N.

SFC

Interstate Sales - Zero Rated, Sales Zero Rated (Form Type: J Form, Party Entity/Org. Type: SEZ / STP / EHTP or Not Applicable) OR Type of Exemption of Party is SEZ or Not Applicable

SEZ

Interstate Sales Exempt

EXG

Interstate Sales Exempt (Nature of Goods: Exempted by Notification), Interstate Sales Exempt - With Form C (the option Is under CST exemption set to Yes )

EXN

Interstate Sales - Against Form C, Interstate Sales - E1 (Type of Dealer: Interstate) - 2%

SRD

Interstate Sales - Against Form C, Interstate Sales - E1 (Type of Dealer: Unregistered)

URD

Interstate Sales - Against Form C, Interstate Sales - E1 (Type of Dealer: Interstate) - <2%

CRS