THE CENTRAL SALES TAX (JHARKHAND) RULES, 2006 - FORMS
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Body

FORM I

[See rule 6]

Form of Return

RETURN OF CENTRAL SALES TAX PAYABLE FOR THE MONTH/ QUARTER/ YEAR UNDER THE CENTRAL SALES TAX ACT, 1956

1. TIN

2. Name & Address of the Dealer : ..................................................................................................................

3. Period covered by this Return

From

4. (i) If you have made No "Sales and Purchases" Select Option Yes or No		Yes .. No
Is it as Revised Return Yes .. No	If Yes : Receipt No and Date of Original Return

1.	Gross Turnover received or receivable during the period, including the State Turnovers, Branch Transfers / Sale outside the State / Consignment Sales / Export Sales, and Inter-State Sales thereof (excluding tax).
2.	Deduct: Turnover under the State Law .
3.	Balance Turnover (1-2 =3)

Deduct :

4	Sales of goods outside the State / Consignment Sales outside the State (u/s 4 of the Act) / Branch Transfers (u/s 6A(1)) of the Act.
5.	Sales of goods in course of Export from India: (u/s 5(1) or 5(3) of the Act) .
6.	Less: Cash discount if any, cost of freight, delivery or installation charges; when such cost/ charges is separately charged (refer section 2 (h) of the Act ).
7.	Less: Job work, labour & services charges for works contract; not amounting to sales, but included in the Central Turnover (refer section 2 (h) of the Act ).
8.	Sale Price of Goods : returned by the purchaser; ( refer section 8(A)(1)(b) of the Act). i.e. Sales Return (Excluding tax)
9.	Balance Turnover : Inter - State Sales (3-4-5-6-7-8=9)

Exempt :

10	Sales of goods u/s 6(2) read with u/s 3(b) of the Act and supported with the declarations / certificates u/s 8(4) (a) of the Act , read with Rule 12 (1) and (4) of the Central Rules, but except turnover under section 9 (1) ; "proviso", of the Act
11.	Sales under Section 6(3) of the Act, subject to the restrictions specified in section 6(4) of the Act.
12.	Sales of generally exempted goods, under the Sales Tax Law of the State ( refer section 8(2) (c) of the Act).
13.	Sales of goods notified under Section 8(5) of the Act, subject to the restrictions in Section 8(4) of the Act.
14	Sales of goods under Section 8(6) of the Act, subject to the restrictions specified in Section 8(8) of the Act and filing of declaration vide Sub-rule 11 of Rule 12 of the Central Rules.
15	Balance Taxable turn over (9-10-11-12-13-14=15)	.

		Sale Price Excluding Tax	Amount of Tax Payable
16.	Sales liable to be taxed u/s 8(1) of the Act
17.	Sales liable to be taxed u/s 8(2) of the Act
18.	Sales liable to be taxed under section; "proviso" of sub section (1) of section 9 of the Act
19.	Total Tax payable (16+17+18+19)

20.

Add: Amount of interest: if any payable

21.

Add: Amount of penalty: if any payable

22.

Total Amount payable

23.

Adjust the Amount payable in Box 16 from the amount as shown in Box 60 of Form JVAT -200, of Jharkhand Value Added Rules 2006

24.

Balance Total net Amount payable (22-23=24)

25.

payment Adjustment Details:

Details	Challan/Instrument No.	Date	Bank/Treasury	Branch Code	Amount
payment Details

Following annexures are attached with the return:

Annexure: A – Statement of interstate sales

Annexure: B - Statement of Inter State sales return

Annexure: C - Statement of Interstate purchase return to Registered Dealer.

I declare that the statements made and particulars furnished in and with this return are true and complete to the best of my knowledge and belief.

Signature…………

Annexure: A – Statement of interstate sales:

Sl. No.

Name of Purchaser

Address

status of Dealer(Reg/Unreg)

TIN

Invoice No.

Date of Invoice

Commodity

Rate of Tax (A)

Amount excluding Tax (B)

VAT/CST charged (C)

Total Value (D=B+C)

Used Sugam B Number on whihc goods were sold

Total

Annexure B : Statement of Inter State sales return:

Sl. No.

Name of Purchaser

Address

status of Dealer(Reg/Unreg)

TIN

Seller's Original Invoice No.

Date of Invoice

Purchaser's Goods Return Challan No

Challan Date

Credit Note No

Credit Note Date

Commodity

Rate of Tax (A)

Amount excluding Tax (B)

VAT/CST charged (C)

Total Value (D=B+C)

Used Sugam B Number on whihc goods were sold

Total

Annexure: C - Statement of Interstate purchase return to Registered Dealer:

Sl. No.

Name of Seller

Address

TIN

Seller's Original Invoice No.

Date of Invoice

Goods Return Challan No

Challan Date

Seller'sCredit Note No

Credit Note Date

Commodity

Rate of Tax (A)

Amount before Tax (B)

CST charged (C)

Total Value (D=B+C)

Used Sugam G Number on whihc goods were purchased

Used Sugam B Number on whihc goods were returned

Total