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Form 1 - Return of Sales Tax payable for the Quarter/Month under the Central Sales Tax Act, 1956
October, 03rd 2012
                                                     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 .

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


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

      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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