The Central Sales Tax (Orissa) - Notifications
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Body NOTIFICATION No.III (III) 114/2010-14331/CT., Dated. 24th August, 2012

Sub: Modification of annual return form in Form-I AA for 2011-12, under the Central Sales Tax (O), 1957 with regard to tax rate.

Whereas, Government of Odisha, Finance Department have amended Part-III of Schedule-B of Odisha Value Added Tax Act, 2004 by substituting "Goods taxable at the rate of 12.5%" by "Goods taxable at the rate of 13.5%" with effect from 01.04.2011 in SRO No.126/2011 published in The Odisha Gazette on 26.03.2011 and in the Tax Schedule-C in SRO No.1028/2011 published in the Odisha Gazette dt. 28.12.2011 respectively.

Now, therefore, in exercise of power under the sub-rule (2A) of the rule 7 of the Central Sales Tax (Odisha) Rules,1957, the annual return form for 2011-12 in Form-I AA is hereby modified in order to enable the dealers to file the return for the tax periods beginning on and after 01.04.2011.

This notification shall come into force from 01.04.2011.

Sd/-

(Manoj Ahuja,I.A.S)

Commissioner of Sales Tax,

Odisha,Cuttack

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

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(h)]

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) @ 10%

(iii) @ 13.5%

(iv) @ 18%

(v) @ 20%

(vi) @ 25%

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

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

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

(e) Total Taxable Turnover & Tax [(a)+(b)+(c)(viii)+(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 .........................................