Odisha Tax : File CST Return With New Form

Organisation : Odisha Commercial Tax Department
Facility : File CST Return With New Form

Home Page : https://web.odishatax.gov.in/portal/Login/Login.aspx?Mode=41C22E0B3D9EB84FAAAFB46C82E2465B2BFF81A78CF31C67C19482F1554B2E5C
Download here : https://www.statusin.in/uploads/3904-User_Guideline__new_CST_Return%281%29.pdf

File CST Return

The Return form under CST Act, i.e. Form I, has been updated and changed with new features and Annexures.

Related : Odisha Tax e-CST Forms : www.statusin.in/3926.html

This guideline is intended to provide a brief idea to the User / Tax Return filer about the new Return Form. The new CST form has been modified with addition of 3 new Annexures G, H & I for return filing under CST Act for period starting from October 2013. The following few details have been added in the new Return form under CST act.

Procedure To File CST Retrun With New Form :
** Please download the new CST form and Annexures G, H & I from portal published on 01st December 2013.
** Fill up the annexure G if there is any transaction where goods have been purchased at a concessional rate against Form C. The screenshot given below shows a sample Annexure G filled with sample data.
** Fill up the Annexure H if there is any transaction where goods have been received other than by way of purchase by stock transfer or through consignment agent against Form ‘F’. The screenshot given below shows a sample Annexure H filled with sample data.
** Fill up the Annexure I if there is any purchase of goods in course of export out of territory of India against Form H. The screenshot given below shows a sample Annexure I filled with sample data.
** Fill up the new main CST form as per your record.
** Go to the “e-Return Filling” Tab. Select the ACT and period of the CST return as shown in the screenshot given below.
** If the dealer is filing zero payment return, tick the corresponding check box as shown in below screen shot.

Annexure G :
It is provided to furnish the particulars of transactions where goods have been purchased at a concessional rate against Form C. Later on the C Form will be issued based on the details provided in Annexure G. The total value of goods entered in the Annexure G (highlighted below) has to match with the point 4(a) of the main CST form. While uploading the main form, system will not accept the main return form if the value in point 4(a) does not match with total value of goods in Annexure G.

Annexure H :
It is provided to furnish the Particulars of transactions where goods have been received other than by way of purchase by stock transfer or through consignment agent against Form ‘F’.
** Point 4(b) in main CST form is open to dealer. The dealer can enter any value as per his record.
** The total value of goods entered in the Annexure H (highlighted below) must match with the sum of point 4(c) & 4(d) of the main CST form.

Note :
Dealers willing to file revised return for any period prior to October 2013 should follow the procedure as they were doing earlier and should use the old return form under CST Act.