Filling of CST Return in Maharashtra

Today we discuss on Filling of CST Return in Maharashtra. steps and guidelines to file the CST Return in Maharashtra.

First Step – Download the CST Form

Visit mahavat.gov.in and download the CST Form III E. Use Mozilla Firefox to download the form.

Second Step –

After download the form fill the Form is following step –

In I row  –

You have to fill the CST No. This CST no. is mentioned in your CST registration certificate or you can find this no. on MVAT site. Go to MVAT site, Click on dealer services, then click on know your TIN & type dealer name or dealer PAN no. & submit the details you will get the MVAT no., CST no., or PT no. if applied.

In II row  –

You have to fill the personal information relating to dealer. Name & address column are locked columns. When you fill the I column of CST no. then it automatically catches the other details. Select Yes or No for whether 704 applicable or not. The limit for 704 audit is rs. 1 crore turnover. Select the location of sales tax office having jurisdiction over place of business. This is also mentioned in our CST registration certificate. Type the E-mail id of the dealer.

In III row –

You have to select the type of return whether it is original, fresh or revised u/s. 20(4)(a),(b),(c). Then select the periodicity of return whether it is Monthly, Quarterly, Six-monthly or Annual. You can find the periodicity of return on MVAT site. Then type the phone no. of dealer. You to select YES or NO for whether first return or whether last return.

In IV row you to fill the period covered by the return.

In V row you have to select if there any exemption or deferment applicable or not.

Now the computation part starts.In 1 row you have to fill the Gross turnover of sales made. This amount is same as you have mentioned in Form 231 for MVAT.

1. Turnover of Sales within the state: In this you have to fill the total sales made within the state.
2. Turnover of Interstate sale u/s. 6(3): In this you have to fill the sale made in the course of inter-State trade or commerce, to any official, personnel, consular or-diplomatic agent of (i) any foreign diplomatic mission or consulate in India; or
   (ii) the United Nations or any other similar international body, entitled to privileges under any convention or agreement to which India is a party or under any law for the time being in force, if such official,personnel, consular or diplomatic agent, as the case may be, has purchased such goods for himself or for thepurposes of such mission, consulate, United Nations or other body.
   (4) The provisions of sub-section (3) shall not apply to the sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the prescribed authority a certificate in the prescribed manner on the prescribed form duly filled and signed by the official, personnel, consular or diplomatic agent, as the case may be.
3. Value of goods return within six months u/s. 8 A(1)(b) : In this you to fill the value of goods which are return within six month of their sale interstate.
4. Turnover of sales of goods outside the state: In this you have to fill no value.
5. Sales of goods in course of export out of India: The total value of export of goods made are entered here. It includes Form H sales.
6. Sales of goods in course of import into India: In this you have to fill the value of goods which are exported out of India for the purpose of Import it into India again after making some changes into goods.
7. Value of goods transferred u/s. 6A (1) of C.S.T. act, 1956:
8. Turnover of sales of goods fully exempted from tax under section 8(2) read with 8(4) of MVAT act, 2002: In this you to enter the total value of goods exempted from tax.

1. Balance: An interstate sale on which tax is livable in Maharashtra- This column is automatically generated. In this the balance amount i.e deducting (A+G) from gross total sales.

1. Cost of freight, delivery or installation, if separately charged: In this you have to enter the amount of freight, delivery or installation charged separately on sales.
2. Turnover of interstate sales on which on tax is payable: In this you have to enter the value of goods on which no tax is payable like zero rated sale etc.
3. Turnover of interstate sales u/s. 6(2): In this you have to enter the value of goods which are covered under E-I & E-II forms.

1. Total taxable interstate sales: This is also automatically generated value. This show the amount which is deduction of (A+C) from 2 column.

Less: deduction u/s. 8A(1)(a): This is the total CST charged amount.

1. Net Taxable Interstate: This is also self generated amount. This is the amount on which CST is charged.

• Sales taxable u/s. 8(1): Every dealer,who has sale the goods outside the state having rate @ 2% sales (form C) are entered here.
• Sales taxable u/s. 8(2): Every dealer,who has sale the goods outside the state having rate @ 5% or 12.5% or the rate without C form are entered here.
• Sales taxable u/s. 8(5): Notwithstanding anything contained in this section, the State Government may 16 [on the fulfillment of the requirements laid down in sub-section (4) by the dealer] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,—

(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, 16 [to a registered dealer 17 [***]] from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 18 [***] as may be mentioned in the notification;

(b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter-State trade or commerce 16 [to a registered dealer 17 [ ***]] by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1)18 [***] as may be mentioned in the notification.]. Normally this is not used.

1. Now the calculation is over. After all the above you have to calculate the interest if there is late payment of CST. The interest rate is 1.25% p.m calculated on per day basis. If there is any adjustment of CST liability by MVAT credit then also enter in respective column. If any CST amount is paid then also enter in respective column with challan details.

At end enter the name of authorized person, date of return filling, place, designation & phone no.

After doing all click on Validate option. If it generates errors then resolve all the errors. & again press validates option. A rem file is generated Upload the same after making login to MVAT site.