Exhibit 21.1

GBS Enterprises Incorporated, a Nevada corporation (OTCBB: GBSX)

List of GBSX Subsidiaries as of December, 31 2011

	Headquarters	Ownership Percentage (%)
ebVOKUS Software GmbH	Dresden		50.1 %	*
GROUP Business Software (UK) Ltd.	Manchester		50.1 %	*
GROUP Business Software Corp.	Woodstock		50.1 %	*
GROUP LIVE N.V.	Den Haag		50.1 %	*
GROUP Technologies GmbH	Karlsruhe		50.1 %	*
Permessa Corporation	Waltham		50.1 %	*
Relavis Corporation	New York		50.1 %	*
GROUP Business Software AG	Eisenach		50.1 %
Pavone AG	Paderborn		100 %
Pavone GmbH	Boeblingen		100 %
Pavone Ltd.	North Yorkshire		100 %
Groupware Inc.	Woodstock		100 %
Groupware AG	Luebeck		100 %
IDC Global, Inc.	Chicago		100 %
SD Holdings	Mauritius		100 %
Synaptris Private Decisions Ltd.	Chennai		100 %
Synaptris, Inc.	San Jose		100 %

* Indirectly held through our 50.1% ownership of GROUP Business Software AG