E-FILING OF TNVAT MONTHLY RETURN –
FORM K
FOR DEALERS PAYING TAX AT COMPOUNDED
RATES
STEP BY STEP GUIDELINES
The
Government of Tamil Nadu has introduced e-C Tax Project on 29.1.2016 from the
existing old system to a new system.
Old
System: www.tnvat.gov.in
New
System: www.ctd.tn.gov.in
As on date the following services were available in the new portal of
Commercial Taxes Department, Tamil Nadu (ctd.tn.gov.in).
e-Registration under all Acts
e-Amendment / Modification in
Registration under all Acts
e-Cancellation of Registration
e-Payment for availing the above
services (through Net Banking/e-Challan)
e-Declaration for Check post
movement (Form JJ/Form MM/Form KK)
Generation of Advance Inward Way
Bill in Form JJ as per Section 67-A is also introduced.
Usage of Digital Signature
Certificate by the Dealers
The e-C Tax new portal
(ctd.tn.gov.in) was launched on 29.1.2016 and the dealers were filing their
monthly and annual returns in the old portal tnvat.gov.in upto the month of May
2016 to be filed in June 2016.
The Government has proposed to implement
filing of returns online through the new portal (ctd.tn.gov.in) from 1.7.2016
onwards i.e. return for the month of June, 2016. As usual many dealers try to file their
returns in the old website and the Home page of the old website displays the
following.
Kind Attention All Users...!
All e-Services (e-Filing of
Return,e-Payment,e-Registration,Online Forms etc.,) from the filing month of
June 2016 to be availed only in new portal https://ctd.tn.gov.in.
Backlog Services i.e.,
(e-Payment, Online Forms,e-Filing) (Upto May 2016) to be availed in old portal.
As per the above message, the
returns for the month of May 2016 has to be filed immediately in the old
website and the returns for the month of June 2016 has to be filed only in the
e-C Tax new Portal i.e. ctd.tn.gov.in.
In the
newly introduced e-C Tax new Portal, the following returns were prescribed for
disclosing the turnover monthly, quarterly and annual. The monthly and annual
returns relates to business sector, industrial sector and service sector.
As
per Section 22 (3-A) of the Tamil Nadu Value Added Tax Act, 2006 (As per Act
No.13 of 2015 came into force with effect from 29.1.2016), the casual traders
and the dealers in respect of whom the relevant assessment year is the first or
the last year of business, shall be assessed on the basis of the scrutiny of
the returns with reference to the books of accounts, registers, records and any
other document and on such enquiry as the assessing authority may consider
necessary.
HOW TO FILE RETURNS
v Type ctd.tn.gov.in in any browser.
v
Click Commercial Taxes
Department – Tamil Nadu (https://ctd.tn.gov.in/Portal)
v
Enter your Login ID (TIN –
Taxpayer Identification Number)
v
Enter your Login ID Password
v
Enter the Captcha in the
field and Click Login.
v
A new e-Communication will be
visible and in that window click Authenticate for e-Services under e-Services
on the left side banner.
v
In the new window
Authentication for e-Services, select Tax Type from the Drop down Menu and
enter your Transaction Password and Click.
v
Now a Welcome page with
dealer’s Name with TIN Number will be visible and in that page Click File My
Return Button under e-Return Heading.
v
Now in the File My Return
page select Tax Type from the Drop Down Menu and Form Type as VAT Form K from
the Drop Down Menu and Tax Period from_________ and Tax Period To_________ and
then mark Section 3(4) - Reseller / Retailer
and then Click Check.
v
Now a new window File
“Unadjusted Advance Tax / TDS window will be visible and in that window select
Tax Type as VAT from the Drop Down Menu and Form Name as VAT Form K from the
Drop Down Menu and the verify the details and enter Advance Tax Unadjusted (if
any not reported earlier) and Tax Deducted at Source (If not reported earlier)
if any and tick “I agree that the above details furnished are correct and
complete” and click Submit Button.
v
Now a new window will be
visible with a question Are you sure you want submit details and click OK if
the particulars are furnished correct.
v
Now a new window “Unadjusted
Advance Tax / TDS” will be visible with a message Your application for
adjustment of Advance Tax / TDS has been submitted with Reference Number
_______________
v
Now click Back Button.
v
Then Click K Return and fill
the Basic Details i.e. Taxpayer Identification Number and Return Period Details
and then click Base Form.
v
As the K Return relates to
the dealers paying tax at compounded rates whose turnover is above Rs. 10 Lakhs
and below Rs. 50 Lakhs Click Yes against Section 3(4) from the Drop down Menu.
v
Then Fill the turnover
particulars in Part B – For Dealers, who have opted to pay tax under Section
3(4) of the TNVAT Act, 2006 and fill the Exempted Turnover, Taxable Turnover
and Total Turnover and Rate of Tax particulars. The Tax due will be calculated
automatically.
v
Then Click Validate Button
and Generate XML Button
v
In a new window a question
“Are you sure you want to submit the Return?” and Click OK and then click
Submit.
v
Now in a new window a message
“Please find Reference ID for uploading annexures. Reference ID ___________ and
now Click OK.
v
A new window “File My Return”
will be visible and in that window select Tax Type as VAT and Form Type as VAT
Form K and Tax Period From _________ and Tax period and Tax Period To _________
and then Click Browse Button and Select
the Annexures I, II and III and upload the same.
v
While filling Annexure I, II
and Annexure III after entering all the details click Validate Button and then
Generate XML Button. If the details
furnished are correct a screen will display that “No Error Found in the Sheets”
and then click OK and If there are errors rectify the same and then Click OK.
v
Verify the uploaded Annexures
and click Submit.
v
After completion of
submission of Base Form and Annexures a new window will be visible with “This
is the final confirmation and you cannot upload any further Annexures. Are you
sure you want to submit?” and Click OK
if all annexures are submitted.
v
After completion of filing of
Return a message will be visible in a new window.
v
“Your request for e-Return is
submitted Successfully. Mail and SMS has been sent to you. Acknowledgement
Number for the application is __________
v
Then in the same window
“Click here for EPayment” will be
visible in blue colour and click the same.
v
Now e-Payments window with
E-Payment for Value Added Tax will be visible and in that window all details
will be visible and now select Name of the Bank and login ID and Passwords of
the Bank Account and then tick “ I agree
that the above details furnished are correct and complete” and Click Confirm
Button and then Click Button.
v
After payment of tax, Click
Payment History under e-Payment and in that window Transaction ID will be
visible in blue colour.
v
Take Print out of the
Acknowledgement Receipt for filing e-Return and also Payment Details.
v
Please furnish signed
acknowledgement receipt to respective circle office. Please note that the date
of furnishing of signed acknowledgement receipt to the circle office will be
considered as date of filing of returns.