FORM 1
(See Rule 3)
Receipt No.........................
Date of Filing......................
No.:
THE CENTRAL SALES TAX (DELHI) RULES 2005
RETURN OF SALES TAX PAYABLE FOR THE QUARTER/MONTH UNDER
THE CENTRAL SALES TAX ACT, 1956
Name of the Registered Dealer....................................................................
Address :..............................................................................................
.......................................................................................................
ATTENTION:
Please fill with BLOCK CAPITAL LETTERS with Blue or Black ball-point or feather pen
Do NOT Overwrite on the Lines of the Boxes.
Tick 9 In the box, if you wish to say Yes,
One Character One Box Do NOT Write outside the box or two character in one box
X A B C X A B C
D
INSTRUCTIONS FOR FILLING UP THE FORMS
1. Write Your R C No. Legibly and Correctly. Wrong R.C. No. will lead to wrong Credit of Tax
Deposited by you.
2. The Return is to be signed and verified by the proprietor/partner/principal officer.
3. Copies of `C' Portion of the Challan shall be attached to the Return wherever applicable. Challan
wherever attached is part of the Return which would be incomplete if not accompanied by the
Challan.
4. Please write the classification code of items(s) sold by you from the list given in the space
provided. The commodity in which maximum turnover has been declared should be mentioned,
if a particular column is in respect of more than one commodity.
5. For the list of Commodity codes, please refer to the circular(s) issued in this regard, from time to
time.
6. Additional tax and interest in case of revised return will be with respect to the previous return
filed for the same quarter/month which may not be the original return.
7. Requirement of Statutory Forms/Form Requisition Account (Code # 18) is to be furnished along
with the last Month/Quarter Return of the Year Only.
8. The additional sheets attached should bear the seal of the dealer and should be signed by person
authorized to sign the return on each of the page.
9. All figures should be rounded off to the nearest rupee.
Ward No Registration No.
DD MM YYYY
Return For the Quarter Ending
Return For the Month Ending
Is it a Revised Return If Yes Receipt No. of Original Return DD MM YYYY
Y N And Date
Meaning and Legal Interpretation of all the Expressions/Terms/Phrases/Words used
in the form shall be taken as per the Glossary attached.
Rupees
1. Gross Turn Over (GTO) (Inclusive of Branch Transfer) , , ,
2. Turn Over (Local), i) , , ,
3. Turn Over (Central) (1-2) , , ,
4. Less (In respect of Central Turnover only)
(A) Cost of Freight, deliveries, freight or Installation, separately
, , ,
charged but included in the Turnover
(B) Value of goods returned under CST Act , , ,
(C) Tax collected included in the Central Turnover. , , ,
(D) Cash Discount allowed according to ordinary trade practices and
, , ,
included in Central Turnover
(E) Job work, labour & Services charges for work contracts not
, , ,
amounting to sales but included in the Central Turnover
Total of 4 (A+B+C+D+E) , , ,
5. Net Turnover (Central) (3-4) , , ,
6. Deduction claimed : Classification Code
(A) Export outside India , , ,
(i) Export [Sec. 5(1)] , , ,
(ii) High Sea Sales [Sec. 5(2)] , , ,
(iii) Sale against H Forms [Sec. 5(3)] , , ,
(B) Stock/Branch Transfer against F Forms , , ,
[Sec. 6(a)]
(C) Sales against E-I & E-II Forms [Sec. 6(2)] , , ,
(D) Sales to diplomatic missions & U.N. etc. , , ,
[Sec. 6(3)]
(E) Exempted Sales [Sec. 8(5)] , , ,
(F) Sales covered under proviso to [Sec. 9 (1) , , ,
Read with Sec. 8(4) (a)]
(G) Sales of Goods Outside Delhi (Sec. 4) , , ,
Total of (A+B+C+D+E+F+G) , , ,
7. Balance Total Taxable turnover of inter , , ,
State Sales (5-6)
8. Goods-wise break up of 7
(A) Turnover of Declared Goods against C Forms [Sec 8(4)
read with Sec.14]
(B) Turnover of Declared Goods sold otherwise [Sec 8(2)(a)
read with Sec. 14]
(C) Turnover of Non-Declared Goods sold against C Forms
[Sec 8(4)]
(D) Turnover of Non-Declared Goods sold otherwise [Sec
8(2)(A)]
Total of 8 (A+B+C+D) , , .00
9. Calculation of Tax for the Quarter/Month
Sales Tax Classification Code Turnover Tax Payable
Rupees Rupees Paisa
@ 0 0 % , N I , L .00
@ % , , .00
@ % , , .00
@ % , , .00
@ % , , .00
Total 9a 9b , , .00
10. Interest payable if any , ,
11. Total Tax and Interest payable as per Return (9b+10) , ,
12. If Revised Return then
(a) Additional Tax Due (as compared to original return) , , .00
(b) Interest due on additional tax , , .00
Additional Tax & Interest Due (a+b) , , .00
13. Serial Number of RAO (enclose copy) , ,
.00
Amount credited by RAO (if any)
14. Adjustment of Excess Tax Credit under DVAT towards , ,
.00
CST liability (Refer item R 9.3 of DVAT-16 return) :
15. Excess Tax Deposited during the current financial year : , ,
16. Particulars of payments made in the bank :
Bank Name and Branch Date of payment Rs. Paid Amount Paise
Name at which Paid
DD MM YYYY
, , .00
, , .00
, , .00
, , .00
, , .00
DD MM YYYY
Aggregate Amount paid (Sum total amount of Challan) , , .00
17. Total Amount Paid (13+14+15+16) , , .00
18. (a) Out of the total amount paid, Interest paid , , .00
(b) Dues (17-11) or (17-13) Excess Paid Balance Due .00
Ward No. Registration No. LC /
19. Requirement of Statutory Declaration Forms, Requisition Account of Central Statutory
Declaration Forms required in respect of registered dealer purchases made during the assessment
year should be attached as Annexure `A' with the last Quarter/Month return in the Format
prescribed.
20. Utilization of Statutory Declaration Forms issued in Advance (if any); Utilization Account of
Central Statutory Declaration Forms issued in advance, and utilized in respect of registered dealer
purchases made during the return period should be attached as Annexure `B' with the return in the
format prescribed.
If revised Return, please specify omissions, errors, incorrect statements and reasons because of which it
has become necessary to submit revised Return.
Reason for Revised Return .
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Verification: I hereby state and declare on solemn affirmation that the above statements (and the
particulars furnished in the challan) are true and correct to the best of my knowledge and belief.
Rubber Stamp Signature of the Dealer
Place ____________________ Name of the person _________________________
Date _____________________ Designation/Status __________________________
Glossary
1. Gross Turn Over: Gross Amount received and receivable by the dealer during the return period,
and value and goods transferred outside Delhi under Section 6 (A) inclusive of the Turnover of the
Work Contracts, transfer of right to use goods, branch transfer and jobworks performed.
2. Classification Code : Commodity classification code of the item dealt with. Please see instruction # 4.
3. Cost of Deliveries, Freight, installation: cost of Deliveries, Freight or installation in cases where
such cost is separately charged in respect of the Sales covered under the CST Act.
4. Goods Returned under CST Act; Sale price all goods returned by the purchaser with a period of 6
months from the date of delivery thereof in respect of Central Sales
5. High Sea Sales [Section 5(2)]; Sale of goods in the course of exports outside India as defined in
the sub-section2) of section (5)
6. Sales against H Forms [Section 5(3)]; Sale of goods in the course of exports outside India as
defined in the sub-section (3) of Section (5)
7. Stock/Branch Transfer [Section 6(A)] Value of goods transferred outside Delhi under Section
6(A).
8. Sales against E-I and E-II Forms [Section 6(2)] ; Sales not taxable under sub-section (2) of Section 6.
9. Sales covered under Proviso to section 9(1) under Section 8(4)(a); Sales of goods referred to in the
Proviso to sub-section (1) of Section 9 in connection with the purchase of which the form
prescribed for purposes of clause (a) for sub-section (4) of Section 8 was obtained from any State
other than Delhi.
10. Exempted Sales [Section 8(5)]; Sales not taxable under notification issued under sub-section (5) of
Section 8.
11. Turnover of declared goods against C Forms [Section 8(4) read with section (14)]; Declared goods
sold to registered dealers on prescribed Declarations.
12. Turnover of Non-Declared goods against C Forms [Section 8(4)]; other goods sold to Registered
Dealers on prescribed Declaration.
13. RAO; Refund Adjustment Order.
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