Sale Amount in VAT- R1

[Pradeep Kaushik]

Dear sir,

We are a manufecturing unit and making sale from Gurgaon (Haryana) to Bhiwadi (Rajasthan). It is a Inter State Sale. For example the detailof our Sales Bill is as under:

Central Sale                                   10000.00

Excise Duty @12%                          1200.00

Ed. Cess @ 2%                                    24.00

HS Ed Cess @1%                               12.00

                                                         11236.00

CST @ 2%                                         225.00

Gross Amount                              11460.00

Now my query is, when we prepare the VAT-R1, which amount we have to mention in our Return as "Sale in the course of inter-state trade"  Rs. 10000/-  or  Rs. 11236/-  or  11460/-

Please reply as per CST/VAT Law.

Best Regards.

Pradeep Kaushik

[YAGAY and SUN]

As per HVAT Act, 2003 the amount of Rs. 11236/- will be reflected in the VAT-R1 return.  Since this amount represent the taxable amount for the purpose of calculating the CST.

AI Summary

Inter-state sale value must reflect taxable amount including excise and cesses for CST calculation in VAT returns under applicable law.
The taxable value to be reflected in VAT R1 for inter state sales is the invoice base inclusive of excise duty and the specified education cesses (central sale price plus excise and cesses), which constitutes the amount used for calculating CST; CST itself is an additional line item leading to the gross payable amount but is not part of the taxable base entered as the inter state sale value in the return.