E-FILING OF TNVAT MONTHLY RETURN –
FORM K
FOR CONTRACTORS DOING CIVIL WORKS
CONTRACT, CIVIL MAINTENANCE WORKS CONTRACT AND ALL OTHER WORKS CONTRACT 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. The quarterly return relates to Government
Departments.
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 from the Drop Down Menu
and Tax Period from_________ and Tax Period To_________ and Click Check.
-----------
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 contractors doing Civil Works Contract, Civil Maintenance
Works Contract and all other Works Contracts paying tax at compounded rates Click
Yes against Section 6 from the Drop down Menu.
v
Then
Fill the turnover particulars in Part B – For Dealers, who have opted to pay
tax under Section 6 of the TNVAT Act, 2006 and fill the Taxable Turnover
details against 1, Civil Works Contract, 2.Civil Maintenance Works Contract and
3. All other Works Contract details. When the Taxable turnover details were
furnished against Civil Works Contract and Civil Maintenance Works Contract the
tax due at 2% will be automatically calculated and when the taxable turnover
details were furnished against 3.All other works Contract the tax due at 5%
will be automatically calculated. The tax due details will be visible in Part
F: Tax Due, Adjustment made and payable details against part B (for Section 6)
and then enter Tax on Total value of the First Schedule goods purchased from
unregistered dealers (Commodity: Sand Jelly etc.) liable for tax under Section
12.
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.