Exhibit 31.2



CERTIFICATION
PURSUANT TO 18 U.S.C. SS 1350, AS ADOPTED PURSUANT TO

SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002



I, Markus R. Ernst, certify that:



|1. | I have reviewed this Form 10-Q for the fiscal quarter ended March 31, 2012
    of GBS Enterprises Incorporated, a Nevada corporation (the “registrant”);
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|2. | Based on my knowledge, this report does not contain any untrue statement
    of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
    which such statements were made, not misleading with respect to the period covered by this report;
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|3. | Based on my knowledge, the financial statements, and other financial information
    included in this report, fairly present in all material respects the financial condition, results of operations and cash flows
    of the registrant as of, and for, the periods presented in this report;
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|4. | The registrant's other certifying officer(s) and I are responsible for establishing
    and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a- 15(e) and 15d-15(e)) and internal
    control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
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| | (a) | Designed such disclosure controls and procedures, or caused such disclosure
    controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant,
    including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period
    in which this report is being prepared;
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| | (b) | Designed such internal control over financial reporting, or caused such
    internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding
    the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
    generally accepted accounting principles;
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| | (c) | Evaluated the effectiveness of the registrant's disclosure controls and
    procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures,
    as of the end of the period covered by this report based on such evaluation; and
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| | (d) | Disclosed in this report any change in the registrant's internal control
    over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal
    quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's
    internal control over financial reporting; and
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|5. | The registrant's other certifying officer(s) and I have disclosed, based
    on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee
    of the registrant's board of directors (or persons performing the equivalent functions):
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| | (a) | All significant deficiencies and material weaknesses in the design or operation
    of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record,
    process, summarize and report financial information; and
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| | (b) | Any fraud, whether or not material, that involves management or other employees
    who have a significant role in the registrant's internal control over financial reporting.
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Date: March 29, 2013



|/s/Markus R. Ernst                           | 
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|Markus R. Ernst                              | 
|Chief Financial Officer                      | 
|(Principal Financial and Accounting Officer) |