You are on page 1of 10

Company Name

Address Mount Poonamallee High Road Kattupakkam Chennai - 600 056 Sriperumpudur Taluk, Kancheepuram Dist. TIN CST NO. Area Code:

Computation of Taxable Turnover for the month of October 2008

C.S.T

Rs.
--------------------NIL =============

Gross Total Turnover LESS: VAT turnover considered separately Gross CST Turnover LESS: Exemptions Export Sales against Form H Total Exemptions TAXABLE CST TURNOVER (A - B) Taxable Turnover - Break up ========== ========== ======== Turnover @ 2 % against Form C B A

--------------------------------------------

=============

Tax Details: ======== Tax @ 2 % against Form C

TOTAL TAX PAYABLE LESS: Tax paid vide DD. No.

============= ============= =============

dated TAX DUE

For Company Name

Properitor

FORM No.1
FORM OF RETURN
Under Rule 5 of the Central Sales Tax (Tamil Nadu) Rules, 1957 Return for the period from to To The Commercial Tax Officer, Assessment Circle Name of the Dealer M/s. Principal place of business and address

Area Code
CST Regn No. TIN

Telephone No.

Rs.
1. Transfer of goods otherwise than by way of sale as referred to in Section 6-A OF THE ACT. 1-A Value of goods transferred to the assessee's place of business in the other States 1-B Value of goods transferred to the assessee's agent or principal in the other States GROSS amount received or receivable by the dealer during the period in respect of sales of goods Sales of goods outside the State (as defined in Section 4 of the Act) Sales of goods in the course of export outside India [as defined in -Form H Section 5(1) of the Act]

2.

Deduct : (i) (ii)

3.

(iii) Sales of goods in the course of import into India [as defined in Section 5(2) of the Act] - Details to be furnished in Annexure I (iv) Last sale of goods preceding the sale occasioning the export of those goods outside India [as defined in Section 5(3) of the Act] TOTAL OF 2(i), (ii), (iii), & (ivf) BALANCE - Turnover on inter-State sales and sales within the State. Deduct - Turnover on sales within the State BALANCE - Turnover on inter-State sales Cash discount allowed according to the practice normally prevailing in the trade and cost of freight, delivery or installation when such cost is separately changed. CST Collected @ 2 % against Form C

4. Deduct : (i)

(ii) (iii)

Tax collections deducted according to Section 8-A(1)(a) Sale price repaid to purchasers in respect of goods returned by them according to Section 8-A(1)(b) of the Act TOTAL OF 4(i), (ii) & (iii) BALANCE - Total turnover on inter-State sales

5. 5-A

Turnover on account of subsequent sales to registered dealers exempt under Section 6(2) of the Act - Details to be furnished in Annexure II Turnover in goods exempt from tax under Section 8(2-A) of the Act - (Commodity wise turnover should be furnished)

5-B

Turnover exempt under Section 8(5) of the Act - (Commodity wise turnover should be furnished) TOTAL OF 5-A, 5-B & 5-C BALANCE turnover on account of sales taxable under the Act.

5-C

ANNEXURE I - DETAILS OF TURNOVER CLAIMED AS SALES OF GOODS IN THE COURSE OF IMPORT INTO INDIA

Sl. No.

Bill of lading number and date

Name of the Commodity

Name and address of the Purchase foreign seller from whom invoice these goods were purchased number and date

Value of the goods purchased

Name of the ship and name and address of the shipping company / agent

Date of endorsement of bill of

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Bill of entry No. & Invoice date (please number and specify whether bill date of the Value of the of entry was for sale in the goods sold lading home consumption course of or warehousing) import (9) (10) (11)

Name and address of the

Buyer

Clearing agent

(12)

(13)

NIL

TOTAL Signature :

Place: Date :

Name : Status & relationship to the dealer :

ANNEXURE II - DETAILS OF TURNOVER CLAIMED AS EXEMPTED UNDER SECTION 6(2) OF THE ACT

Sl. No.

LR/RR number and date

Name and address of the Purchase Name of the Commodity seller from whom these goods invoice were purchased number and date

Value of the goods purchased

Name and address of the carrier

Date of endorsement of the LR/RR (8)

(1)

(2)

(3)

(4)

(5)

(6) Rs.

(7)

Date of landing of the goods in the place of dealer effecting the transit sale (9)

Transit sale invoice number and date (10)

Value of the goods sold

Name and address of the buyer

(11) Rs.

(12)

NIL

TOTAL Signature : Name : Status & relationship to the dealer :

Place: Date :

ANNEXURE III - STOCK TRANSFERS

Sl. No

Form XX under Tamil Nadu General Sales Tax Rules, 1959 Stock Transfer Invoice/Memo/Challan Number and date

Goods vehicle number

Lorry Receipts/ Railway Receipts number and date

Decscriptions of the goods

Quantity

Approximate value (in Rupees)

Full Address and Telephone number,if any of the place of business in the other states

General sales tax and Central Sales Tax Registiration number with date of the other state.

Form F,number under Central SalesTax (Registration and Turnover) Rules, 1957,and date,it has been received.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

TOTAL

Signature :

Place: Date :

Chennai

Name : Status & relationship to the dealer :

0-Jan-1900

ANNEXURE IV - FOR CONSIGNMENT SALES


Form XX under Tamil Nadu General Sales Tax Rules, 1959/- Stock Transfer Invoice/Memo/Challan Number and date Name and full Address and Approximate value Telephone number,if any of the place (in Rupees) of business in the other states General Sales Tax and Central Sales Tax Registiration number with date of the other state. transit sale (9) Form F,number under Central SalesTax (Registration and Turnover) Rules, 1957,and date,it has been received.

Sl. No

Goods vehicle number

Lorry Receipts/ Railway Receipts number and date

Decscriptions of the goods

Quantity

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(10)

NIL

TOTAL Signature : Name : Status & relationship to the dealer :

Place: Date :

Chennai

0-Jan-00

GOODWISE BREAKUP OF TURNOVER ON ACCOUNT OF SALES TAXABLE UNDER THE ACT APPENDIX I - DECLARED GOODS
Commodity Code Number

Sl No NAME OF THE COMMODITY

Rate of Tax

Taxable Turnover

Tax due

Tax collected

(1)

(2)

(3)

(4)

(5)

(6)

(7)

NIL

NIL

APPENDIX II - OTHER GOODS

TOTAL

1 2

. Tax payable as per return in Form 1 (a) Adjustment of Advance tax / Refund (b) Entry tax, if any paid (c) Input Tax Credit available in Form I of the Tamil Nadu VAT Rules, 2007. Balance to be paid or Excess carried forward to Payment Details Crossed cheque / Crossed DD/ Crossed Bankers Cheque No.

0
Rs. Rs. Rs. Total

0 0 0 0 0

3 4 Sl. No

Amount (Rs.) 1 NIL

Date

Bank

Bank Code

Total 1

(In words Rupees)

NIL

I/We declare that the best of my / our knowledge and belief, the information
furnished in the above statement is true and complete.

I/We declare that I/We am/are authorized by proprietor / deed of partnership / resolution of the Board of directors of the company to sign the return.
Note: 1. The turnover details required in the above appendices should be furnished commodity wise 2. Commodity code in column No. 3 need not be filled in by the dealer

############# Signature: Name: ############# Status and Relationship to the Dealer

Place : Chennai Date : 0-Jan-1900

FORM I (See rule 7(1)(a), 7(2) & 7 (3) VALUE ADDED TAX MONTHLY RETURN Name of the Dealer: To The Assessing Authority , Assessment Circle, TIN MONTH YEAR

INPUT TAX CREDIT 1 Input Tax Credit Carry-forward (Rs.)


(No input tax credit of capital goods to be included here)

TAX PAYABLE

(A)
Purchase value during the Month (Rs.)

INPUT ITEMS (First schedule goods) (a) Goods taxable @ 1% (b) Goods taxable @ 4% (c) Goods taxable @ 12.5% (d) Purchase Under Sec 12 Total = (a) + (b) + (c) + (d) 2 Less : Reverse Credit* (B) ( C) Total (NET) Goods Exempted

1 Purchase turnover Under Sec .12 (Rs.) Input Tax credit(VAT OUTPUT ITEMS Paid) (Rs.) (Input Tax Credit allowable) (a) Local sales at 1% (b) Local sales at 4% (c) Local sales at 12.5% Total = (a) + (b) + (c)
Less : Sales return / Unfructified Sales

Tax due Rs. ( A1) Sales turnover value inside the State ( Rs.) ( F1 )

(B1)

VAT due (Rs.) -

Total

( F)

Zero rate sales (G) 1. Adjusment of advance tax 2. Entry tax paid , if any Less : Total ( 1+ 2 ) Nett Tax Payable OUTPUT ITEMS (Input Tax Cedit not allowable)

( H1 ) (T1) = (F1) - (H1) (T2) = (A1 + (T1)

CAPITAL GOODS (a) upto previous month 3 (b) During the month Less: TOTAL Total Reverse Credit* (NET) (D)

Eligible Input Tax Credit (Rs.)

Exempted sales 0
Less : Sales return / Unfructified Sales

(J) (S) (S1) (T3) Net tax payable ( T4 ) = (T2 + S1 ) - ( T3 ) -

Total 3 ( D1) 0 Sales under Sec 10.

1. Adjusment of advance tax [Excess paid of previous month]

2. Entry tax paid , TDS, refund , if any Less : 4 Total Input Tax Credit * vide Sec 19 (E) = ( A + B1 + D1 ) TOTAL TURNOVER ( F ) + ( J ) + ( S ) Total ( 1 + 2 )

A.

Payment Details : Amount Payable , If ( T4 ) is excess of ( E ) ( T4 - E ) Amount Paid Crossed cheque / Crossed DD / Crossed Banker's Cheque No. (Rs. ) (Rs. ) -

Sl No. 1

Amount ( Rs. )

Date

Bank Code

NIL Total

(in words ) Rupees

NIL

Amount of Input Tax Credit excess available , if (E) is excess of (T4)

( E -T4 )

(Rs.)

LESS : 1. If refund is claimed for input tax related to Zero rate sales , the amount 2. If tax payable under the CST Act for this month has to be adjusted, the amount Input Tax Credit , If any , carried forward to next month : Total ( 1 + 2 ) (Rs.) 0

DECLARATION
1. I / We declare that to the best of my / our knowledge and belief the information furnished in the above statement is true , correct and complete. 2. I / We to sign the returns declare that I am / We are authorised by Proprietor / Partner / Board of Directors 0

Place : Chennai Date : 0-Jan-1900 Seal

Signature Name : Status & Relationship to the dealer :

ANNEXURE I
Details of Purchases / receipts during the month Sl. No. (1) Name of the seller (2) 0 Seller's TIN (3) Commodity Code (4) 0 Purchse / Receipt Value (Rs.) (5) Rate of Tax (6) VAT / CST paid (Rs.) (7) Category (8)

Category : C - Capital goods,E - Exempted, I - Import,O -Inter State purchase,R -Local-purchase input (First schedule,S -Stock receipts from Head Office/branches/principal outside the state , A - Purchase effected through agents / Branches , B- Industrial Input

ANNEXURE II
Details of Sales / transfer value during the month Sl. No. (1) Name of the Buyer (2) 0 Buyer's TIN (3) Commodity Code (4) Sale Value (Rs.) (5) 0 Rate of Tax (6) VAT / CST paid (Rs.) (7) Category (8)

Category : E - Exempted, F- First Schedule , R - Sales return , S - Stock transfer outside the state , Z - Zero rate sales, A - Sales effected through agents / branches in the state

ANNEXURE III
Details for reversal of Input Tax Credit during the month Sl.No. 1 2 3 Nature of transactions Goods used for civil structures Goods utilised for self use Purchase of automobiles and spare parts other than dealer in automobiles Purchase of Airconditioners other than dealer in Airconditioners Goods given as gift, free sample Goods lost on theft ,loss etc. Inputs destroyed in fire or lost. Inputs damaged in transit or destroyed before manufacture Unavailed credit on capital goods (time barred) Consignment Sales without 'F' form Stock Transfer without form 'F' form Purchase for production of Exempted goods (Finished) Interstate sale without 'C' form Purchase return ITC availed for finished goods subsequently exempt Others (specify) Section / Rule relevant Sec .2 (11) Sec .19 (7) (a) Sec .19 (7) (b) Commodity Code (1) 0 0 Value (Rs.) (2) Rate of Tax (3) TIN (4) Reversal of Input tax Credit (Rs.) (5) -

4 5 6 7 8 9 10 11 12 13 14 15 16

Sec .19 (7) (c) Sec .19 (8) Sec .19 (9) (i) Sec .19 (9) (ii) Sec .19 (9) (iii) Sec .19 (3) (b) Sec.19(4)(i)&(ii) Sec.19(4)(i)&(ii) Sec.19(5) (a) Sec.19(5) (c) Sec . 14 (i) -

Sec. 19 (12) Total

ANNEXURE IV
Import Export Code :

Zero Rated Sale INPUT TAX PAID


Seller's TIN (2) Description of goods (3) Commodity code (4) Purchase Value (Rs.) (5) Rate of Tax (6) Input Tax paid (Rs.) Eligible Credit (Rs.)

SL . (1)

No.

Not Applicable

EXPORT
SL . No. (1) Description of goods (2) Commodity code (3) Value (Rs.) (4) Details of Bill of lading / Air / Road / Railway Bill No. & Date (5)

Note :-

Details of Input Tax paid need not be filled , if furnished in Annexure I , unless there is change in eligible credit.

Place : Chennai Date :

0-Jan-1900

Seal

Signature Name : 0 Status & Relationship to the dealer :