The Central Sales Tax (Orissa) - Notifications
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Body NOTIFICATION No. III(III)-122/2006- 11537 /CT, Dated 17th May, 2013

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

Whereas, Government of Odisha, Finance Department has introduced a new tax rate@ 50% under sub part, "IIA" of Schedule-B of Odisha Value Added Tax Act, 2004 with effect from 11.4.2013 in pursuance to the notification No.-14355-FIN-CT1-TAX-0053-2012, dt.11.04.2013.

And whereas, sub-rule (4) of rule 7 of the Central Sales Tax (Odisha) Rules, 1957 provides for modification of return form by Commissioner with prior approval of Government through issue of notification as and when necessity arises.

Now, therefore, in exercise of power under the sub-rule (4) of the rule 7 of the Central Sales Tax (Odisha) Rules,1957 and with prior approval of Government in Finance Department, through letter No-FIN-CTI-TAX-0002/2013/17081/F, Dt.09.05.2013, the return form in Form-I is hereby modified in order to enable the dealers to file the return for the tax periods beginning on and after 01.04.2013.

This notification shall come into force from 01.05.2013.

Sd/

Commissioner of Sales Tax

Odisha, Cuttack

Form I

RETURN

[See Rule 7]

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 Sale :-

(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 above period in respect of :-

(a) Sale in the course of interstate trade or commerce including sale of goods in respect of which exemption 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 (furnish details in Annexure-D)

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. (furnish details in Annexure-A)

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. (furnish details in Annexure-E)

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% (Furnish Annexure-F)

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

(i) @ 5%

(ii) @ 10%

(iii) @ 13.5%

(iv) @ 18 %

(v) @ 20 %

(vi) @ 25%

(vii) @ 50%

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

(vii) 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)

Interest payable for delay u/r 7(3) of the Central Tax (Orissa) Rules, 1957

Total tax and interest payable (11(B)+10(e)(B))

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

Balance amount payable after adjustment of ITC (Column 12-13)

Tax paid

PART - C

Details of Payment

Sl. No.	Name of Treasury, where tax deposited or Bank on which DD / Banker's cheque issued / check gate payment	Treasury Challan No. / D.D / Banker's Cheque / M.R .					For official use only
Sl. No.		Type of Instrument	Name of the issuing Bank / office	No.	Date	Amount	P.C.R. No.	Date
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
(i)	Excess payment, if any carried forward from the previous tax period
Particulars of payment
(ii)	Self deposit or by Bank Draft
(iii)	Payment made at the check gate or any other payment against money receipt
(iv)	Total payment [(i)+(ii)+(iii)]
(v)	Balance payable [14 -16(iv)(g)]
(vi)	Excess payment remaining unadjusted for adjustment in the next tax period(s) [to be taken to column [16(i)(g) of the next return]

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 .........................................

ANNEXURE-A

Particulars of sale of goods in respect of which exemption has been claimed under section 6(2) of the CST Act, 1956 as at 8(d) of the tax return

Sl. No.	Name and address of the purchasing dealer	TIN/ CST RC No.	Sale invoice No. & Date	Description of goods	Value of goods	R.R No/ LR No./ Air Consignment Note No. and Date	For official use checking column
Sl. No.	Name and address of the purchasing dealer	TIN/ CST RC No.	Sale invoice No. & Date	Description of goods	Value of goods	R.R No/ LR No./ Air Consignment Note No. and Date	Form C	Form E1 / E2
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
1
2
3
4
5
6
7
8
Total of Column (f)

DECLARATION

I,_____________________________ (Name in Capital), hereby declare that the particulars furnished above are true and correct.

Place:	Full Signature of the Authorized Signatory
Date:	Name .........................................
	status .........................................

ANNEXURE-B

Particulars of despatch of goods to outside the state on Stock Transfer / Consignment Sale in respect of which exemption has been claimed under section 6A of the CST Act, 1956 as at 5(a) and (b) of the tax return

Sl. No.	Transfer Chalan / invoice No & Date	Name and address of the Consignee/ Branch	TIN/ CST RC No.	Description of goods	Quantity / Weight	Value of goods	Vehicle No.	R.R No/ LR No./ Air Consignment Note No. and Date	For official use checking column 'F' Form No.
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)	(i)
1
2
3
4
5
6
7
8
Total of Column (g)

DECLARATION

I,_____________________________ (Name in Capital), hereby declare that the particulars furnished above are true and correct.

Place:	Full Signature of the Authorized Signatory
Date:	Name .........................................
	status .........................................

ANNEXURE-C

Particulars of sale of goods made to a unit located in SEZ in respect of which exemption under section 8(6) of the CST Act, 1956 as at serial 8(f) of the tax return

Sl. No.	Sale invoice No. & Date	Name and address of the purchaser	TIN/ CST RC No.	Description of goods	Quantity / Weight	Value of goods	Location and Address of SEZ
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)
1
2
3
4
5
6
7
8
Total of Column (g)

DECLARATION

I,_____________________________ (Name in Capital), hereby declare that the particulars furnished above are true and correct.

Place:	Full Signature of the Authorized Signatory
Date:	Name .........................................
	status .........................................

(Refer 6(b) of the tax return)

ANNEXURE-D

Table-I

Particulars of sale of goods in course of export (direct export) out of the territory of India

Sl. No.	Sale invoice No. & Date	Bill of Lading No. & Date	Export Order No. & Date	Name and address of foreign buyer	Description of goods	Quantity / Weight	Value of goods ( in foreign currency)	Value of goods ( in INR)*
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
1
2
3
Total of Column (h) & (i)

* - Denominate in Indian Rupee as per the prevailing rate of exchange on the date of export, if export proceeds are not realized at the time of filing return or at the actual exchange rate.

Table-II

Particulars of sale of goods in course of export (penultimate sale)

Sl. No.	Sale invoice No. & Date	Bill of Lading No. & Date	Export Order No. & Date	Name and address of the exporter	TIN/ CST RC No.	Description of goods	Quantity / Weight	Value of goods ( in Rs.)	Checking column for official use H Form No.
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)	(j)
1
2
3
Total of Column (i)

Table-III

Particulars of sale of goods in course of import into the territory of India

Sl. No.	Sale invoice No. & Date	Bill of Entry No. & Date	Name and address of the Inland buyer	TIN/ CST RC No.	Description of goods	Quantity / Weight	Value of goods ( in Rs.)
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)
1
2
3
Total of Column (h)

Grand Total (Total of Table-I+II+III)

DECLARATION

I,_____________________________ (Name in Capital), hereby declare that the particulars furnished above are true and correct.

Place:	Full Signature of the Authorized Signatory
Date:	Name .........................................
	status .........................................

ANNEXURE-E

Particulars of transactions in respect of which exemption has been claimed under section 6(3) of the CST Act, 1956 as at sl. No. 8(g) of the return

Sl. No.	Name of the purchasing international bodies, consulates, etc.	invoice No. & Date	Description of goods	Quantity / Weight	Value of goods
(a)	(b)	(c)	(d)	(e)	(f)
1
2
3
4
5
6
7
8
Total of Column (f)

DECLARATION

I,_____________________________ (Name in Capital), hereby declare that the particulars furnished above are true and correct.

Place:	Full Signature of the Authorized Signatory
Date:	Name .........................................
	status .........................................

ANNEXURE-F

Particulars of transactions where tax has been levied at a concessional rate against Form 'C'

Sl. No.	Name of the purchasing dealer	TIN/ CST R. C. No.	invoice No. & Date	Description of goods	Value of goods	checking column for official use 'C' Form No.
(a)	(b)	(c)	(d)	(e)	(f)	(g)
1
2
3
4
5
6
7
8
9
10
Total of Column (f)

DECLARATION

I,_____________________________ (Name in Capital), hereby declare that the particulars furnished above are true and correct.

Place:	Full Signature of the Authorized Signatory
Date:	Name .........................................
	status .........................................