Sale Amount in VAT- R1, VAT + CST

[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

Posts / Replies

[Pradeep Khatri]

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.