FORM LL –
GENERATION OF FORM LL IN E-C TAX NEW PORTAL
IMPORTANCE AND
USAGE OF FORM LL
In the
newly introduced e-C Tax Portal, for movement of goods from one place to
another, new forms were prescribed and the same should accompany with the
consignment. The Forms should be generated electronically in the e-C Tax new
portal ctd.tn.gov.in of the Tamil Nadu Commercial Taxes Department.
If the movement of goods
after clearance by customs on import, with a trip sheet or log book as the case
may be shall carry i) Copy of
bill of entry ii) a declaration in electronic Form KK generated by the clearing
and forwarding agent or / and application for issue of transit pass in
electronic Form LL.
[Rule
15(14)(c)]
When Sixth Schedule goods
were transported from one place to another, the owner or other person in charge of a goods
vehicle carrying the goods or the seller or consignor or transferor or clearing
and forwarding agent shall make an application for generation of electronic
transit pass, in Form LL, to the Officer in charge of the first check
post or barrier through the website of the Commercial Taxes Department.
[Rule
15(17)(a)]
The Officer in charge of the check post or barrier shall
after examining the application and after making such enquiry as he deems
necessary, generate and issue transit pass in Form LL. One Form LL copy shall
be retained by the Officer in charge of the Check post or barrier and other two
copies to be handed over to the person in charge of the goods vehicle or the
seller or consignor or transferor or the clearing and forwarding agent.
[Rule
15(17)(b)]
The seller or consignor or transferor or the clearing and
forwarding agent of the goods shall generate transit pass in form LL
electronically. The seller or consignor or transferor or the clearing and
forwarding agent of the goods shall retain one copy of the transit pass and
give two copies to the owner or person in charge of goods vehicle.
[Rule
15(17)(c)]
The officer in charge of the check post or barrier or the
seller or consignor or transferor or the clearing and forwarding agent of the
goods generating electronic transit pass, as the case may be, shall specify the
time within which the goods vehicle has to cross the last check post or
barrier. The maximum time to be so fixed shall be 24 hours upto
a distance of three hundred kilometres from first check post or barrier or the
place of consignment in the State to the last check post or barrier; 48
hours for a distance exceeding six hundred kilometres from the first check
post or barrier or the place of consignment in the State to the last check post
or barrier; and 72 hours from the first check post or barrier or the place
of consignment in the State to the last check post or barrier.
[Rule
15(17)(d)]
The owner or other person in charge of the goods vehicle or
the seller or consignor or transferor or the clearing and forwarding agent of
goods, as the case may be, shall deliver or cause to be delivered one copy of
the electronic transit pass to the officer in charge of the last check post or
barrier and allow him to inspect the documents and goods in order to ensure
that the goods being taken out the State are the same for which electronic
transit pass has been generated. The officer in charge of the last check
post or barrier shall acknowledge the receipt of transit pass available with
the owner or the other person in charge of the goods vehicle or the seller or
the consignor or the transferor or the clearing and forwarding agent of the
goods, as the case may be.
[Rule 15(17)
(e)]
The officer in charge of the last check post or barrier
shall have powers to unload and search the contents of the goods vehicle to
ensure that the goods moved out of the State are the same for which electronic
transit pass is generated by the seller or the consignor or the transferor or
the clearing and forwarding agent of the goods as the case may be.
[Rule 15(17)
(f)]
The Officer in charge of the last check post or barrier
shall intimate the delivery of electronic transit pass to the officer in charge
of the first check post or barrier who issued the electronic transit pass or to
the assessing authority having jurisdiction over the place from where the goods
are sold or consigned or transferred or the clearing and forwarding agent is
located, indicating the variation, if any, noticed between the quantity or
description of goods mentioned in the electronic transit pass generated by the
seller or the consignor or the transferor or the clearing and forwarding agent,
as the case may be and the goods actually carried by the goods vehicle.
[Rule 15(17)
(g)]
If goods vehicle after its
entry is not able to move out of the State within the time stipulated for
the reasons beyond the control of the owner or other person in charge of the
goods vehicle, such person shall seek extension of time. (a) the officer who issued the transit pass;
or (b) any officer empowered to issue that transit pass or (c) the assessing
authority of the area where the vehicle is stationed at the time of seeking
extension of time, the officer specified may after verifying the reasons for
delay and after making such enquiry as he deems fit, extend the time limit
specified in the transit pass.
[Rule 15(17)
(h)]
GUIDELINES FOR
GENERATION OF FORM LL
Please
sign up with Credential Password and enter into Portal.
Please
download the Form LL Excel Sheet Template.
Enable
Macros in MS Office 2007 or MS Office 2010
Open
the Form LL Excel Sheet Template.
First
choose the Declaration Type from the Drop down Menu.
Via
movement through the State for Schedule VI goods
Outgoing
declaration for Schedule VI goods by C&F Agent
(For import made by other State dealer from
TN Ports)
Outgoing
Declaration for Schedule VI goods by Consignor
Then
Choose Purpose of Transport from the Drop Down Menu.
Sale/Purchase
Branch
Transfer from Head quarters
Transfer
to Head quarter from branch
Transfer
by one branch to another
Consignment
Transfer
Sent
for Execution of Works Contract
Sent
back after Execution of Works Contract
Sent
for labour work/processing
Sent
back after labour work/processing
Section A – Details of Consignor / C
& F Agent
1)
Taxpayer Identification Number
2)
Clearing and Forwarding Agent’s SignUp ID
3)
Name
4)
Address with Door/Plot No. Old, Door/Plot No. New, Building Name,
Shop/Office Number, Street/Road, Village/Town/City, State, District, PIN Code,
5)
Mobile Number,
6)
Email Address
Section B – Details of Consignee / Importer
1)
Taxpayer Identification Number (If any)
2)
Name
3)
Address with Door/Plot No. Old, Door/Plot No. New, Building Name,
Shop/Office Number, Street/Road, Village/Town/City, State, District, PIN Code,
4)
Mobile Number,
5)
Email Address
Section C – Invoice and Goods Details
Invoice
Number/Bill of Entry No.
Invoice
Date/Bill of Entry Date
Import/Export
Code
Description
of Goods/Commodity
Quantity
Unit
Basic
Price (Rs)
Other
Charges including Customs Duty if any (Rs)
Rate
of Tax Percentage
If
Others Selected
Value
Added Tax/Central Sales Tax (Rs.)
Total
Value of Goods (Rs.)
Section D – Transporter and Vehicle Details
1)
Mode of Transport
2)
Transport Vehicle Number
3)
Name of the person in charge of the goods
4)
Mobile Number of person in charge of the goods
5)
Email Address of person in charge of the goods
Do you have a sign up and
registered Office in Tamil Nadu?
6)
Logistic Provider Sign Up ID
7)
Name of Logistic Service Provider
8)
Address of Logistic Service Provider with a) Door/Plot No. Old b)
Door/Plot No. New c) Building Name d) shop/office Number e) Street/Road f)
Village/Town/City g) District h) State i)PIN Code
9)
Mobile Number of Logistic Service Provider
10)
Email address of Logistic Service Provider.
Section E – Other Details (Applicable for
both Consignor and Clearing & Forwarding Agent)
1)
Name of Port / Address from which goods are cleared or to be consigned
(As applicable)
i)
Port Name (Applicable for Clearing & Forwarding Agent).
ii)
Name of Bonded Warehouse (if any – applicable for clearing &
Forwarding Agent)
iii)
Address of the Bonded Warehouse/Place from which goods are consigned
with a) Door/Plot No. Old b) Door/Plot No. New c) Building Name d) Shop/Office
Number e) Street/Road f) Village/Town/City g) State h) District and i)PIN Code
2)
Name of Port / Address to which goods are to be forwarded or to be
consigned (As applicable)
i)
Port Name (Applicable for Clearing & Forwarding Agent).
ii)
Name of Bonded Warehouse (if any – applicable for clearing &
Forwarding Agent)
iii)
Address of the Bonded Warehouse/Place to which goods are consigned with
a) Door/Plot No. Old b) Door/Plot No. New c) Building Name d) Shop/Office
Number e) Street/Road f) Village/Town/City g) State h) District and i)PIN Code
Then press Validate and Generate XML
Buttons.
Now mistakes if any will be displayed.
Rectify the errors and then press revalidate and generate XML Buttons.
Now Transit Pass