E-FILING OF TNVAT
MONTHLY RETURN – FORM R
FOR WORKS CONTRACTEE
PAYING TAX
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 as VAT FORM R from the Drop Down Menu and Tax
Period from_________ and Tax Period To_________ and Click Check.
v
Now a new window “File My Returns” will be visible and
in that window Select Tax Type as VAT and Form Type as VAT FORM R and enter the
Tax Period From _______ and Tax Period To ___________ and click Check and then
click Submit.
v
Now a new window “File My Returns” will be visible with
message as “Are you sure you want to submit the Return” and Click OK Button and
proceed.
v
Now a new window will be visible “VAT FORM R” and in
that window enter the details of Tax Deduction Number __________ Name
____________ For the Month of _____ and Financial Year __________
v
Then in Section B – Details of Works Contract, Amount
Paid and Amount of TDS deducted and to
be Deposited with Taxpayer
Identification Number ____________ Name of the Contractor / Sub-contractor ___________
and Address of Contractor / Sub-contractor if any in the blank field and click Confirm Button.
The tick in the box against “I agree that the above details furnished are
correct and complete” and then Click Submit Button.
v
Now a new window “VAT FORM R” will be visible and in
that window fill the details Tax Deduction Number _____ Name ___________ For
the Month of ________ and Financial Year __________
v
Now a new window will be visible and in that window
fill the Contractor / Sub-contractor details and Contract Details with Contract
Number ______ Contract Date ____ and then Total Value of Works Contract _______
Contract Date _________ Total Value of
Works Contract ________ and Location of Contract and Type of Contract
from the Drop Down Menu and Contract From ____ Contract To ___________
Contractual Payment Made during Month ___________ Cumulative Contractual
Payment Made _________ TDS Liability for Contract Month __________ and TDS
Deposited till Date ______ and tick “I agree that the above details furnished
are correct and complete” and now Click Submit Button and then Confirm Button.
v
Then enter the details of Contract Number _______
Contract Date _____ Total Value of Works Contract ____ Location of Contract
_______ Type of Contract from the Drop Down Menu and Contract Period Details
and then enter Contractual Payment Made during the Month ____ and Cumulative
Contractual Payment Made ______ and TDS Liability for Current Month _________
and TDS Deposited Till Date ___________ and then tick “I agree that the above
details furnished are correct and complete” and then press Submit Button.
v
A new window will be visible and in that window verify
the correctness of details furnished and then click Submit Button.
v
Now a new window will be visible with a message “This
is the final confirmation. Are you sure you want to submit any further
details?” and in that window Click OK button.
v Now a new window will be visible with the following
message. “Your request for e-Returns is submitted successfully. Main and SMS have been sent to you. Acknowledgement
Number for the application is _____ Click here for EPayment
v
Then proceed for E-payment and complete e-payment
process.
v
After completion of E-Filing and E-Payment “Certificate
of Deduction of Tax at Source i.e. Form T – Certificate will be visible and
take print out of the same.