| FORM NAME | DETAILS | GIVEN BY |
| A Form | Application form for CST Registration | Applicant |
| B Form | Certificate of Registration | Sales Tax Dept |
| C Form | Purchase from Registered Dealer | Buyer to Seller |
| D Form | Sale to Government (Now Abolished) | Buyer to Seller |
| E1/E2 Form | Subsequent Sales in transit | Seller to Buyer |
| F Form | Sale to Branch/Consignment Agent | Buyer to Seller |
| G Form | Indemnity Bond(given if any form lost | Person who has lost form |
| H Form | Sale to Exporter | Buyer to Seller |
| I Form | Sale to Special Economic Zone(SEZ) | Buyer to Seller |
| J Form | Sale to Diplomats/United nations/Foreign Diplomatic Mission | Buyer to Seller |
Q5 PURCHASES
Assume rate of goods in Delhi is 5%
What is VAT/CST PAYABLE
Complete Table and Make Computation
View answer
Pass Purchase Entries
View answer
Purchase 5% Local Dr 50000
Input Vat 5% 2500
To A ltd 52500
Purchase 2% Central C form Dr 24480
To B ltd 24480
Purchase Central F form Dr 160000
To C Ltd 160000
Purchase Central C + E1 form 40000
To D Ltd 40000
Purchase Import Dr 120000
To E ltd 120000
Pass Sales Entries
View answer
P Ltd Dr 52500
To Sales 5% Local 50000
To Output Vat 5% 2500
Q Ltd Dr 21000
To Sales 5% Central 20000
To Output CST 5% 1000
R Ltd Dr 61200
To Sales 2% Central c form 60000
To Output CST 2% 1200
Cash Dr 13650
To Sales 5% Local 13000
To Output Vat 5% 650
T Ltd Dr 45000
To Sales Central C + E1 45000
U Ltd Dr 40000
To Sales Central f form 40000
V ltd Dr 150000
To Sales Local H form 150000
W Ltd Dr 96000
To Sales Central h form 96000
X ltd Dr 195000
To Sales Export 195000