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The Central Sales Tax (Orissa) Forms
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Body

Form IAA

RETURN

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

1 TIN
                     
 
2 Period covered by the return  
 
From

Date Month Year
     
 
To

Date Month Year
     
 
3(a) Name and style of the business
 

 

3(b) Address
.

.

 

 
Phone No                      
 
email  

 

 
PAN No                    

 

 

Mobile No.                    

PART-B Yearly Purchase & receipt of goods

4(a) From outside the State

Purchase of goods in the course of inter-state trade (for resale/ use in the manufacture and processing of goods for sale /in the telecommunication net work/in mining/in the generation or distribution of electricity or any other form of power/for packing of goods for sale) (including capital goods and goods for sale by transfer of right to use)
 
 
(b) Purchase of goods in the course of Import into India
 
 
(c) Receipt of goods other than by way of purchases by stock transfer
 
 
(d) Receipt of goods other than by way of purchases as consignment agent
 
 
(e) Purchase of goods in the course of export out of the territory of India
 
 

PART C Yearly Sales/Despatch /Deduction of goods

5 Value of the goods despatched outside the state otherwise than by way of sale :-  
  (a) On branch transfer
Rs.
 
  (b) On consignment sale
Rs.
 
6 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 8(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.

 

7 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.

 

8 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.
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.
 
9 NET TAXABLE TURNOVER [Col.7 - Col.8(i)]
Rs.
 
10 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% (Furnish Annexure-F)
   
 
  (b) sale to registered dealer as referred to under section 8(1) of the Act and taxable @ 1% (Furnish Annexure-F)
   
 
  (c) sale of other goods (not included in (a) & (b) above) and taxable
   
 
  (i) @ 5%
   
 
  (ii) @ 10%
   
 
  (iii) @ 13.5%
   
 
  (iv) @ 18%
   
 
  (v) @ 20%
   
 
  (vi) @ 25%
   
 
  (vii) @ 50%
   
 
  (viii) any other rate (indicate the rate of tax)
   
 
  (ix) Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii) + (viii)]
   
 
  (d) sale of goods notified under section 8(5) of the Act taxable @ 2%
   
 
  (e) Total Taxable Turnover & Tax [(a)+(b)+(c)(ix)+(d)]
   
 
   
"A"

(in Rupees) 

"B"

(in Rupees) 

 
  11 Interest payable for dealy u/r 7(3) of the CEntral Tax (Orissa) Rules, 1957
   
 
  12 Total tax and interest payable (11(B)+10(e)(B))
   
 
13 Tax adjusted against excess ITC under OVAT u/r 7(3)(c ) of the Central Sales Tax (Orissa ) Rules, 1957
 
 
14 Balance amount payable after adjustment of ITC (Column 12-13)
 
 
15 Total amount of CST paid during the year
 
 
16 Excess or less paid
 
 

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.

PART - D

3. Details of Payment

For the month / quarter

 Self deposit BD / TC / EP Money receipt

(Tax paid by check gate / collected by authorities)

Total tax

(Rs.)

(4+7)

No. Dt. Amount MR No. Dt. Amount
(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.