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/A (Amendment No. 2)  for the fiscal quarter ended June 30, 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: May 1, 2013



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