E-FILING OF
TNVAT MONTHLY RETURN – FORM I
DEALERS PAYING TAX UNDER TNVAT ACT AND CST ACT
ON MONTHLY TURNOVER BASIS
DEALERS PAYING TAX UNDER TNVAT ACT AND CST ACT
ON MONTHLY TURNOVER BASIS
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
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 old
tnvat.gov.in website we can file TNVAT Return and then CST Return separately
and upload Annexures I, II, III, IV and Annexure V if there is any excess of
Input Tax Credit carried forward to the next month.
But in the
new portal i.e. ctd.tn.gov.in the Annexures having transactions (under TNVAT and CST) were to be
uploaded first and the TNVAT and CST returns will be generated automatically by the system
and Base Form will contain the purchases and sales details entered in relevant
annexures against relevant columns under TNVAT Act and CST Act.
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.
If there are no
purchases and no sales in a particular month Mark NIL and submit NIL Return.
If there are purchases and sales download and fill the
following Annexures both under TNVAT and CST without any omission.
LOCAL PURCHASES
|
LOCAL SALES
|
||
Annexure
Number
|
Details of Transactions
|
Annexure
Number
|
Details of Transactions
|
1
|
Purchases
of First Schedule Goods from the Registered dealers within the State taxable
at 1%, 5% and 14.5%
|
15
|
Sales of
First Schedule Goods to the Registered Dealers within the State taxable at
1%, 5% and 14.5%
|
2
|
First
Schedule Goods received from Registered Local Principal by Agents
|
16
|
Sales
Details of First Schedule Goods Taxable at 1%, 5% and 14.5% sold on behalf of
Local Registered Principal as Agent.
|
3
|
Purchases
of taxable Goods from Un-Registered Dealers (worn-out and beaten jewellery,
Sand, Jelly, Scraps etc without tax payment) liable for taxation under
Section 12 at 1%, 5% and 14.5%
The taxable goods purchased from unregistered dealers and sold within the State (Trading) has to be entered by choosing the drop down box "others" in column "Purchsed for the purpose of_____". |
17
|
Sales of
First Schedule Goods by Agents (Turnover to be declared by Local Registered
Principal Dealer taxable at 1%, 5% and 14.5%)
|
4
|
Purchases
of Second Schedule Goods from the Registered Dealers and Unregistered Dealers
within the State Taxable at 4%, 5%, 14.5%, 21.43%, 25%, 27%, 29%, 30%, 58%,
220%, 250%, 260%, 270% and Exempted.
|
18
|
Sales of
Second Schedule Goods sold to Registered Dealer and Unregistered Dealer other
than Sugarcane within the State Taxable at 4%, 5%, 14.5%, 21.43%, 25%, 27%,
29%, 30%, 58%, 220%, 250%, 260%, 270% and Exempted.
The second sale of II schedule goods like petrol, diesel etc. are to be entered by choosing point of sale as other than the taxable point. |
5
|
Purchase
Return details of First Schedule Goods purchased from the Registered Dealers
within the State taxable at 1%, 5% and 14.5%
|
19
|
Sales
Return of First Schedule Goods sold to Registered Dealers within the State
taxable at 1%, 5% and 14.5%
|
6
|
Purchases
of goods from the Registered Dealers whose
turnover under threshold limit and purchases of goods from the Compounding
Dealers.
|
20
|
Zero
Rate Sales of goods to Special Economic Zones located within the State and
Schedule V notified Organizations within the State.
|
7
|
Purchases
of Exempted Goods as per Schedule IV of the TNVAT Act or by Notification or
exemption granted to Seller
|
21
|
Sales of
Exempted Goods to Registered Dealers within the State.
|
12
|
Reversal
of Input Tax Credit Details (Annexure III of Old Form I Return cases)
|
||
13
|
Purchases
of Capital Goods for use in manufacture
|
||
14
|
Input
Tax Credit adjustment details i.e. 50% of ITC before the First Financial year
and remaining 50% before the end of third Financial Year.
|
||
INTER-STATE PURCHASES
|
INTER-STATE SALES
|
||
Annexure
Number
|
Details of Transactions
|
Annexure
Number
|
Details of Transactions
|
8
|
Inter-State
purchases of goods with C Form, EI and EII or Form H or Form I and
Inter-State purchases of goods without C Form
|
22
|
Inter-State
Sales of First Schedule Goods taxable at 1%, 2% against C Form or without C
Form taxable at 5% and 14.5% to the dealers outside the State.
Inter-State
Sales of Second Schedule Goods without C Form taxable at 4%, 5%, 14.5%, 21.43%, 25%, 27%, 29%, 30%,
58%, 220%, 250%, 260%, 270%
|
9
|
Inter-State
Purchase Return of goods with Form C and C Form against EI/EII, Form H and
Form I and Inter-State Purchase return of goods without C Form
|
23
|
Inter-State
Sales Return of First Schedule and
Second Schedule Goods
(with details of Sales Turnover and Tax Due at 1%, 2%
against C form and with details of Total Sale Value for Schedule II Goods
without Form C with Turnover and Tax Due and Details of Sale value for
Schedule I Goods without C Form with Total sale value of Schedule I goods
without Form C at 1%, 2%, 5% and 14.5%)
|
10
|
Inter-State
Branch Transfer (inward) from other States against Form F
|
24
|
Inter-State
Branch Transfer (outward) and Consignment Transfer (Outward)
|
11
|
Import
of Goods from other Countries including
|
25
|
|
26
|
Export
Sales of Goods to other Countries under Section 5(1) of the CST Act
with bill of lading etc. (Exempt from CST)
|
||
27
|
Sales of
Goods in the Course of Export outside India under Section 5(3) of the CST
Act, 1956 i.e. Sales to Exporter against Form H.
|
||
28
|
Transit
Sales or EI/EII Sales under Section 6(2) of the CST Act, 1956.
|
||
If Excess
Input Tax Credit carried over to next month Annexure 29 has to be uploaded and
if there is VAT payment in the month uploading of Annexure 29 is not necessary.
The
dealers should choose the annexures applicable to them based on the
transactions in a month and fill the same (well in advance before entering into the portal for filing return) in the latest Excel Template by
downloading the same from the ctd.tn.gov.in web Portal.
For
example if there are no purchase return or sales return in a month the dealers
need not fill the relevant annexures. If
there are no capital goods purchases the dealers need not fill the relevant
annexures. If there are no zero rated sales the dealers need not fill the relevant
annexures. Only if there are
transactions, the dealers need to fill the annexures.
In the
Excel template there will be only 5 rows and additional rows may added if
necessary by choosing Add Rows button and excess rows may be deleted by
choosing Delete Rows Button.
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.
Warning
Message
|
 |
Before
filing first return in new TSP system, you must declare unadjusted advance
tax/TDS. Please declare payment with zero amount if not having any unadjusted
advance tax/TDS. Please follow below path to declare unadjusted advance
tax/TDS. (e-Services --> e-Returns -> Unadjusted Advance Tax/TDS) and
then try to file the Return.
|
Now click Unadjusted Advance Tax/TDS
Now a new Window Unadjusted Advance Tax/TDS will be
visible and in that window Select Tax Type from the Drop Down Menu (VAT) and
then select Form Name as VAT FORM I and further details with Payment Heads amount
will be visible.
If there is Advance Tax unadjusted (if not reported
earlier) amount if any or Tax Deducted at Source (if any not reported earlier)
amount if any must be entered and then click "I agree that the above details
furnished are correct and complete" and then click submit and then Click OK.
Now a new window Unadjusted Advance Tax/TDS window will
be visible with a message Your application for Adjustment of Advance Tax/TDS
has been submitted successully with Reference Number ____________
Now the input Tax Credit Carried Forward from the
previous month will be visible as Rs.___ .
Now, Click Submit Button.
Now, A new Window will be visible with details “Are
you want to submit detail?”
If, the ITC carried over particulars from the previous
month is correct click Ok. If, Incorrect make necessary changes.
Now, a new window
“Unadjuested Advance Tax/TDS window will be visible with the following
message “Your Application for Adjustment of Advance Tax/TDS has been submitted
successfully with Reference Number ______”.Now, Click Back button.
Now, Click “File My Return”.
In that window fill Tax Type as VAT and Form Type as
VAT Form I and Tax Period from _____ Tax Period To______ and Click Check, and
then click submit button, then Click Ok.
Now, a message
“Please find Reference Id for uploading annexures Reference
id____________. Now click OK.
Now, a new window will be visible (File My Return),
“Uploaded Return Forms for Final Submit”—Please Select Reference ID for
Base/Annexure Form Uploads.
Click Reference ID. and submit return form. Then Click OK.
Now, Again File My Return Window Will be Visible with
the following details, Form Name, Reference ID ____, Period From
(DD/MM/YYYY)_____, Period To(DD/MM/YYYY)_____, Type of Annexure (Purchase
Annexures/Sales Annexures), Attachments(Annexure 1, Annexure 2, Annexure 3,
Annexure 4, Annexure 5, etc…..), By Selection of Connected Annexure and select
XML Document upload.
Click Upload Button. A new Message will be appear
“Annexure has been uploaded Successfully” then Click OK.
Now, Again File My Return Window Will be Visible with
the following details, Form Name, Reference ID ____, Period From
(DD/MM/YYYY)_____, Period To(DD/MM/YYYY)_____, Type of Annexure (Sales
Annexures/Sales Annexures), Attachments(Annexure 15, Annexure 16, Annexure 17,
Annexure 18, Annexure 19, etc…..), By Selection of Connected Annexure and
select XML Document upload.
Click Upload Button. A new Message will be appear
“Annexure has been uploaded Successfully” then Click OK.
If, there is ITC carried forward to next month upload
Annexure 29 following the above procedure.
Click Generate Base Form.
Now, VAT Form I with dealer details will be visible.
Now, verify the correctness of turnover details
furnished in the annexures.
Now, add the following turnovers which were not disclosed
in the annexures already prepared as there are no provision to declare them in annexures .
ITC Adjustment details to be made manually.
In the Previous website we can wait for receipt
original invoice and upload the purchase bill details within the 3 months. But, in the new e-C Tax Portal we can upload current month and previous
month bills only.
Un-registered sales (Consumer Sales or Cash Sales), can
be disclosed in Base Form Section B-A
There is no separate annexure to disclose work
contractor turnover. However dealer can disclose work contractor turnover in
base form Section B-F and also sub contractor turnover can be reduced in base
form itself.
MOU dealer can enter the refund amount in Base Form –
Section C (2). The bifurcation of which is to be disclosed in G (i) and G (ii)
of Section A of base VAT Form I. The claim of ITC Refund may be applied for by the dealers in the same portal.
Dealers can adjust the Full / Partial entry tax amount
in base form itself – Section C (9) (i).
Dealer can adjust the full / Partial TDS / Advance Tax
/ Tax against return / Refund adjustment order in base form itself – Section C
(9) (ii) / (iii) / (iv) / (V). System will populate the values wherever
applicable.
Dealers can adjust ITC against CST liability in base
form itself.
In the previous portal Form C and Form F will be
generated on the 22nd of the succeeding month. But, in the new
portal C Forms will be generated based on inter-state annexures uploaded while
filling VAT Form I return on a quarterly basis. Dealers can download the C Form
in Web Portal after 50 days from the quarter end date. C Forms can be generated only for the Quarterly period as shown below:
April, May, June 20th August
July, August, September 20th November
October, November, December 20th February
January, February, March 20th May
April, May, June 20th August
July, August, September 20th November
October, November, December 20th February
January, February, March 20th May
After entering the details (not entered in the
annexures) as shown above verify the correctness of Base Form and tick “I agree
that the above details furnished are correct and complete” and then click
confirm button.
Now, “This is the final confirmation and you cannot
upload any further annexures. Are you sure you want to confirm?” message will
be visible. If the particulars furnished in the Base Form and all the annexures
are uploaded correctly without any omission click Confirm Button. Then, click
Submit button.
Now, a window will be visible “View uploaded return
Forms” with a message "Your request for e-Returns is submitted successfully".
Mail and SMS have been sent you. Acknowledgement Number for the application is
__________.
Now, Click the acknowledgment number visible in Blue
Color.
Now, Acknowledgment Form Receipt for Filling e-Returns
will be available and take print out of the same. The Return filling is
completed.
Dealers not having Digital Signature facility must Sign
the return either by the Proprietor/Partner/Director etc… or Authorized Persons to sign
the declaration to Commercial Tax Department.
HOW TO FILE CST RETURN
Follow the
above procedures and Click Tax type as “CST” and Form Type “CST FORM No.1” and
period details as shown above and Click Check Button and then in the next
window Click Submit button.
Then Click
OK button
Now CST
Form NO.1 will be visible and verify the correctness of details already furnished and
tick “I agree that the above details furnished are correct and complete” and
then click Confirm button and then click Submit Button and then Click OK button.
Now, a window will be visible
“View uploaded return Forms” with a message Your request for e-Returns is
submitted successfully. Mail and SMS have been sent you. Acknowledgement Number
for the application is __________.
Now, Click the acknowledgment number
visible in Blue Color.
Now, Acknowledgment Form Receipt
for Filling e-Returns will be available and take print out of the same. The
Return filling is completed.
Dealers not having Digital
Signature facility must Sign the return either by the Proprietor/Partner etc…
or Authorized Persons to sign the declaration to Commercial Tax Department.
The dealer should submit the hard copy of the acknowledgement to the assessment circle to have the legal validity of the return filed failing which the return will be considered as not filed and action will be initiated by the Commercial Taxes Department.
https://ctd.tn.gov.in/documents/10184/188316/FAQ/bf68fe25-e244-478f-8977-c7bc7c205b36
https://ctd.tn.gov.in/documents/10184/188169/new_faq_210716/908fd93a-448a-423a-94b6-60df5c234714
The dealer should submit the hard copy of the acknowledgement to the assessment circle to have the legal validity of the return filed failing which the return will be considered as not filed and action will be initiated by the Commercial Taxes Department.
https://ctd.tn.gov.in/documents/10184/188316/FAQ/bf68fe25-e244-478f-8977-c7bc7c205b36
https://ctd.tn.gov.in/documents/10184/188169/new_faq_210716/908fd93a-448a-423a-94b6-60df5c234714
Transactions To be
Entered in Base Form
The Below listed transaction should be
entered directly in base forms.
Nature of Transaction
|
Base Form
|
Interstate purchase
for exempted goods
|
VAT Base Form
|
Local Sales/Sales
return to un-registered dealer (Net figure i.e Sales-Return)
|
VAT Base Form
|
Local Exempted Sales
to un -registered Dealer (Net figure
i.e Sales-Return)
|
VAT Base Form
|
Work contract Receipt
sec 5
|
VAT Base Form
|
Registered
subcontractor turnover
|
VAT Base Form
|
Labour and like
charges (Rule 8(5)d)
|
VAT Base Form
|
Interstate sales
exempted goods
|
VAT Base Form
|
Interstate sale
of goods u/s 4
|
VAT Base Form
|
Sales to other State
SEZ against Declaration Form I
|
VAT Base Form
|
Sales to International
Organizations in other States against
Declaration Form J
|
VAT Base Form
|
Output Tax due and
eligible for Refund as per incentive scheme (MOU) - Schedule 1 goods
|
VAT Base Form
|
Input Tax Credit
Refund claimed as per Government Order on Inputs - MOU
|
VAT Base Form
|
Input Tax Credit
Refund claimed as per Government Order on Capitals Goods - MOU
|
VAT Base Form
|
Tax deferred (Schedule
1 & Interstate)
|
VAT Base Form
|
Adjustment of Input
Tax Credit against Central Sales Tax liability
|
VAT Base Form
|
Cash discount allowed
according to the practice normally
|
CST Base Form
|
Tax collection
deducted according to Section 8-A(1)(a)
|
CST Base Form
|
Note : No annexures will be available for the
above listed transactions and should be entered in base forms directly.