The Central Sales Tax (Orissa) - Notifications
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NOTIFICATION No.III(III)114/10-5010/CT, Dated.24th March, 2011

In exercise of powers conferred under sub-rule (2A) of rule 7 of the Central Sales Tax, (Orissa) Rules, 1957, the undersigned do hereby notifies for information of all concerned that the annual return required to be filed under sub-rule (2A) of rule 7 shall be in Form IAA as prescribed hereunder.

Sd/-

(N.B Dhal, I.A.S)

Commissioner of Sales Taxes,

Orissa, Cuttack

"Form IAA

Annual Return of Central Sales Tax payable by a dealer

[See sub-rule (2A) of rule 7 of the Central Sales Tax (Orissa) Rules, 1957]

PART A

Original / Revised

If revised Date of filing of Original Return ____/____/____

Acknowledgement No. ______________________

Attach a note explaining the reason for revising the return

TIN

Period covered by the return

From

Date

Month

Year

Date

Month

Year

Name and style of the business

Address

Phone No

PAN No

Mobile No.

PART B

Value of the goods despatched outside the state otherwise than by way of ale :-

(furnish details in Annexure-B)

(a) On branch transfer

Rs.

(b) On consignment sale

Rs.

Sale price received or receivable for the sale of goods made during the bove period in respect of -

(a) Sale in the course of interstate trade or commerce including sale of goods in respect of which xemption under section 6(2), 6(3) and / or (6) has been claimed and goods which are generally / conditionally exempt from tax.

Rs.

(b) Sale in course of export out of or import into the territory of India

Rs.

(c) Total [(a)+(b)]

Rs.

Gross amount received or receivable for the sale of goods made in the course of interstate trade or commerce during the tax period as at serial 6(a) above.

Rs.

Deduct

(a) Cost of freight, delivery or installation separately charged to customers and included in Col.07 above.

Rs.

(b) Cash /Trade discount allowed in respect of Col.07 above and included therein.

Rs.

(c) Sale price received or receivable in respect of sale of goods exempt from tax generally under the Orissa Value Added Tax Act, 2004 (vide section 8(2)(c) of the CST Act, 1956) and included in Col.7 above.

Rs.

(d) Sale price received or receivable in respect of which exemption is claimed under section 6(2) of the Act.

Rs.

(e) Sale price received or receivable in respect of sale of goods fully exempt from levy of tax under subsection (5) of section 8 of the CST Act, 1956.

Rs.

(f) Sale price received or receivable in respect of sale of goods made to dealer in Special Economic Zone as referred to in sub-section (6) of section 8 of the Act. (furnish details in Annexure-C)

Rs.

(g) Sale price received or receivable in respect of sale of goods made to persons/organizations/ international bodies, etc specified u/s 6(3) of the Act.

Rs.

(h) Sales Tax collected separately (if Sales Tax is not collected separately, Sales Tax amount be deducted by using the formula of tax fraction provided in Section 8A(1) of the Act).

Rs.

(i) TOTAL [(a)+(b)+(c)+(d)+(e)+(f)+(g)+(h)]

Rs.

NET TAXABLE TURNOVER [Col.7 - Col.8(i)]

Rs.

Break up of Net Taxable Turnover

Sale Value

"A"

(in Rupees)

Tax due

"B"

(in Rupees)

(a) sale to registered dealer as referred to under section 8(1) of the Act and taxable @ 2%

(b) sale to registered dealer as referred to under section 8(1) of the Act and taxable @ 1%

(i) @ 4%

(ii) @ 12.5%

(iii) @ 20%

(iv) any other rate (indicate the rate of tax)

(v) Total [(i)+(ii)+(iii)+(iv)]

(d) sale of goods notified under section 8(5) of the Act taxable @ 2%

(e) Total Taxable Turnover & Tax [(a)+(b)+(c)(v)+(d)]

(f) Interest

(g) Total tax and interest

Tax adjusted against excess ITC under OVAT u/r 7(3)(c ) of the Central Sales Tax (Orissa ) Rules, 1957 during the year

Balance amount payable after adjustment of ITC

Total amount of CST paid during the year

Excess / less paid (+ / -)

PART - C

15 Details of PaymentTax deposited

For the month / quarter	Self deposit BD / TC / EP			Money receipt (Tax paid by check gate / collected by authorities)			Total tax (Rs.) (4+7)
For the month / quarter	No.	Dt.	Amount	MR No.	Dt.	Amount	Total tax (Rs.) (4+7)
(A)	(B)			(C)			(D)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
April
May
June
July
August
September
October
November
December
January
February
March
Total

BD - Bank Draft

TC - Treasury Challan

EC – Challan generated after e-payment

MR - Money receipt

DECLARATION

I (name) .................................................... (being) Status of the above business do hereby declare that the information given in this return is true and correct to the best of my knowledge and belief.

Place:	Full Signature with Desgnation
Date:	Name .........................................
Seal	status .........................................