-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OUA13qydlwqkcKuXd9kXx0QYa0mDf1dIaDPvQSlQjz3h6b2CFP8N9I7OYyBdI64n
 csNcPLJ+BWg9dI6yqXj01Q==

<SEC-DOCUMENT>0001078782-11-000794.txt : 20110330
<SEC-HEADER>0001078782-11-000794.hdr.sgml : 20110330
<ACCEPTANCE-DATETIME>20110330153452
ACCESSION NUMBER:		0001078782-11-000794
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20110330
DATE AS OF CHANGE:		20110330
EFFECTIVENESS DATE:		20110330

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GBS Enterprises Inc
		CENTRAL INDEX KEY:			0001413754
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-FURNITURE & HOME FURNISHINGS [5020]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-157579
		FILM NUMBER:		11722048

	BUSINESS ADDRESS:	
		STREET 1:		302 NORTH BROOKE DRIVE
		CITY:			CANTON
		STATE:			GA
		ZIP:			30114
		BUSINESS PHONE:		404-474-7256

	MAIL ADDRESS:	
		STREET 1:		302 NORTH BROOKE DRIVE
		CITY:			CANTON
		STATE:			GA
		ZIP:			30114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Swav Enterprises Ltd.
		DATE OF NAME CHANGE:	20070928
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001413754</cik>
        <entityName>GBS Enterprises Inc</entityName>
        <issuerAddress>
            <street1>302 NORTH BROOKE DRIVE</street1>
            <city>CANTON</city>
            <stateOrCountry>GA</stateOrCountry>
            <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
            <zipCode>30114</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>404-474-7256</issuerPhoneNumber>
        <jurisdictionOfInc>NEVADA</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>Swav Enterprises Ltd.</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2007</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joerg</firstName>
                <lastName>Ott</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>302 North Brooke Drive</street1>
                <city>Canton</city>
                <stateOrCountry>2Q</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30014</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Executive Officer and Sole Director</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gary</firstName>
                <lastName>MacDonald</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>302 North Brooke Drive</street1>
                <city>Canton</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30014</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Vice President and Chief Development Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ronald</firstName>
                <lastName>Everett</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>302 North Brooke Drive</street1>
                <city>Canton</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30014</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Financial Officer</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$25,000,001 - $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2011-03-15</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>6,044,000 units (purchase price $1.25 per unit, each unit consisting of 1 share of common stock, 1 common stock purchase warrant)</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>125000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>GarWood Securities LLC</recipientName>
                <recipientCRDNumber>138033</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>440 S. LaSalle Street, Suite 2201</street1>
                    <city>Chicago</city>
                    <stateOrCountry>IL</stateOrCountry>
                    <stateOrCountryDescription>ILLINOIS</stateOrCountryDescription>
                    <zipCode>60605</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CA</state>
                    <description>CALIFORNIA</description>
                    <state>CT</state>
                    <description>CONNECTICUT</description>
                    <state>DE</state>
                    <description>DELAWARE</description>
                    <state>FL</state>
                    <description>FLORIDA</description>
                    <state>IL</state>
                    <description>ILLINOIS</description>
                    <state>MA</state>
                    <description>MASSACHUSETTS</description>
                    <state>MN</state>
                    <description>MINNESOTA</description>
                    <state>NJ</state>
                    <description>NEW JERSEY</description>
                    <state>NY</state>
                    <description>NEW YORK</description>
                    <state>WY</state>
                    <description>WYOMING</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>7555000</totalOfferingAmount>
            <totalAmountSold>7555000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>25</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>604400</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>GBS Enterprises Inc</issuerName>
                <signatureName>/s/ JOERG OTT</signatureName>
                <nameOfSigner>Joerg Ott</nameOfSigner>
                <signatureTitle>CEO, Director</signatureTitle>
                <signatureDate>2011-03-30</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----