Workshop on TNVAT,CST AND SERVICE TAX - SIRC of ICAI · PDF fileWorkshop on TNVAT,CST AND...

Workshop on TNVAT,CST AND SERVICE TAX

A presentation by

CA. J. MURALI

&

CA.V.V. SAMPATH KUMAR

AT

SIRC OF ICAI

ON

30.04.2016

CA.J.Murali - 9841028000 1

What were we doing

WHAT SHALL WE DO

CA.J.Murali - 9841028000 2

29/01/2016

www.tnvat.gov.in

https://ctd.tn.gov.in

CA.J.Murali - 9841028000 3

http://www.tnvat.gov.in/

PARTICULARS OLD SYSTEM NEW SYSTEM

TIN REGISTRATION

MANUAL ONLINE

VAT RETURNS ONLINE ONLINE

REVISED RETURNS

MANUAL ONLINE

FORM - RFORM -T

MANUAL ONLINE

TDS PAYMENTS BY CHEQUE /DD ONLINE

TAX PAYMENT ONLINE/BANK COUNTER

ONLINE/BANK COUNTER

APPEAL FEES AT RBI/TREASURY ONLINE

FORM WW MANUAL ONLINEAPPEAL MANUAL MANUAL/ONLINE

CANCELLATION MANUAL ONLINE

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HOW DO WE DO

CA.J.Murali - 9841028000 5

CA.J.Murali - 9841028000 6

EXISTING DEALERS

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Sign upRegister Unique Cell Number and E-mail

ID

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ONE TIN

ONE ID

Sign up• LOG ON TO HTTPS://CTD.TN.GOV.IN

• SELECT NEW USER/EXISTNG ASSESSEE• PROVIDE TIN NO ,MOBILE AND EMAIL• CONFIRMATION TO MAIL AND MOBILE• CLICK THE LINK FROM REGISTERED

EMAIL• RECONFIRM THE DETAILS• LOGIN ID LOGIN PASSWORD AND

TRANSACTION PASSWORD WILL BE SENTCA.J.Murali - 9841028000 9

https://ctd.tn.gov.in/

Sign up

Login ID password and Transaction Password to be changed

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DATA REQUIRED FOR DEALER DATA CORRECTION

Existing dealers should update at the earliest so that they can

file their FUTURE monthly returns WHEN NOTIFIED

Dealers Details.xlsx

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REGISTRATION

OLD/PRESENT SYSTEM Manual application

Hard copy of the documents and Photo to be affixed

Fees in the form of DD of Rs.500/-

Fees for Additional place of business Rs.50/-

NEW SYSTEM

Online application

Documents and photo to be uploaded in PDF & JPEG format

E-Payment of fees Rs.1000/-

Fees for Additional place of business Rs.1000/-CA.J.Murali - 9841028000 12

New REgistration

Online payment Head office – rs.1,000/-

Branch office- Rs.1,000/-

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New REgistration

• Photos – JPEG OR JPE FORMAT

• OTHER DOCUMENTS – pdf format

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NEW FEATURE

DIGITAL SIGNATURE CERTIFICATE

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SOFTWARE REQUIREMENTS FOR DEALER DATA CORRECTION

Internet Connectivity

Windows 7/ VISTA Operating System/Linux

Internet Explorer 8+ or Google Chrome 27+ or Mozilla

Adobe PDF reader

MS-office 2007/2010 or Open Office with Macros enabled

CA.J.Murali - 9841028000 16

SOFTWARE REQUIREMENTS FOR DEALER DATA CORRECTION Cont…

ZIP utility ( Win Zip/7z)

Java Runtime Environment Version 6 (JRE 6), in case you want to use Digital Signature Certificate

USB port to use digital certificate token

Digital Signature token/Certificate (optional)

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LIST OF VAT RETURNS

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VAT FORM I - MONTHLY

29 ALL TAX PAYERS

VAT FORM K - MONTHLY

2 TAX PAYERS REGISTERED UNDER ALL COMPOSITION SCHEME

(U/S 3(4),6,6A,8)

VAT FORM N - ANNUALLY

0 IN CASE OF PRICE VARIATION BY BUYER AND SELLER

VAT FORM M – QUARTERLY

0 GOVERNMENT DEPARTMENTS

FORM NAME NO.OF ANNEXURES

TAX PAYERS ELIGIBLE TO PAY

VAT FORM I1 - ANNUALLY

2 DEALERS DOING BUSINESS IN EXEMPTED

GOODS PURCHASED LOCALLY

FILING OF RETURNS

OLD/PRESENT SYSTEM

Form I to be filled online

Annexures to be uploaded in excel format

Form 1 to be filled online

Annexures and Appendix to be uploaded

Payment to be made after uploading

NEW SYSTEM

Annexures are to be filled up as per the xls.template

After validation an xml. Will be generated

Generated xml. is to be uploaded

After uploading all annexures, request for Form generation is to be made online

A single form for VAT, CST, LUXURY TAX, ENTERTAINMENT TAX ETC. will be automatically generated

The Website will guide to the E-Payment process

Once the payment is verified final submission of form can be given

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REVISED RETURNS

OLD/PRESENT SYSTEM

To be filed Manually within six months

NEW SYSTEM

Can be filed online n no. of times within a period of six months

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GENERATION OF FORMS

OLD/PRESENT SYSTEM

Forms Will be generated 20 days after filing the Monthly returns

NEW SYSTEM

Forms to be generated 20 days after every quarter

Whenever CST purchase returns are reported, the forms already generated gets cancelled automatically and new forms are generated

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VARIOUS ANNEXURES IN NEW FORMAT

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PURCHASE ANNEXURES

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ANNEXURE 1-ALL LOCAL PURCHASES (SCHEDULE 1 GOODS)

ANNEXURES\Annx-01-1st_Schedule_Goods_Purchased_from_ Registered_Dealer_v1.0.xls

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PARTICULARS EXISTING SYSTEM E-TAX SYSTEM

Local purchases Form IAnnexure 1

Annexure 1

ANNEX-2- PURCHASES FROM PRINCIPAL BY AGENT

ANNEXURES\Annx-02-1st_Schedule_Goods_Received_from_Registered_Local_Principal_by_Agents_v1.0.xls

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Local purchases Form IAnnexure 1

Annexure 2

ANNEX-3 URD PURCHASES

ANNEXURES\Annx-03-1st_Schedule_Goods_Purchased_from_ Unregistered_Dealer_v1.0.xls

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Sec 12 purchases Form IAnnexure 1

Annexure 3

ANNEX 4- PURCHASE OF ALCHOHOLIC LIQUOR, BEVERAGES

ETC(SCHEDULE 2)

ANNEXURES\Annx-04-2nd_Schedule_Goods_Purchased_from_Registered_Dealer_other_thanSugarcane_v1.0.xls

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Second schedule goods

Annexure 4

ANNEX 5 – PURCHASE RETURN OF LOCAL PURCHASES( SCHEDULE I

GOODS)

ANNEXURES\Annx-05-Purchase_Return_of_1st_Schedule_Goods_purchased_from_Registered_Dealer_v1.0.xls

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Purchase return Form IAnnexure III

Annexure 5

ANNEX 6- PURCHASES FROM COMPOUNDING DEALERS

ANNEXURES\Annx-06-Goods_Purchased_from_other_Registered_Dealer_v1.0.xls

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PARTICULARS EXISTING SYSTEM

E-TAX SYSTEM

Purchases from compounding delaers

Form I as Sec 12 Annexure 1

Annexure 6

ANNEX 7 – EXEMPTED PURCHASES

ANNEXURES\Annx-07-Purchase_of_Exempted_Goods_or_Goods_from_Exempted_Seller_v1.0.xls

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Exempted purchases

Form IAnnexure 1

Annexure 7

ANNEX 8 – INTERSTATE PURCHASES

ANNEXURES\Annx-08-Goods_Purchased_in_the_Course_of_ Inter_State_trade_v1.0.xls

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Interstate purchases

Annexure 1A Annexure 8

ANNEX 9 – INTERSTATE PURCHASE RETURN

ANNEXURES\Annx-09-Purchase_Return_of_Goods_Purchased_ in_the Course_of_InterStatetradev1.0.xls

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Interstate Purchase returns

Will not be reported

Annexure 9

ANNEX 10 – STOCK TRANSFRER INWARDS

ANNEXURES\Annx-10-Inter-State_Branch_Transfer_andConsignment_Transfer_inward_v1.0.xls

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Stock transfer Inwards

Annexure IA Annexure 10

ANNEX 11 – GOODS IMPORTED

ANNEXURES\Annx-11-Goods_imported_from_outside_the_Country_v1.0.xls

CA.J.Murali - 9841028000 34


Import purchases Annexure IAnnexure IV

Annexure 11

ANNEX 12 – ITC REVERSAL

Amount of reversal value can be fed in the form Manually

ANNEXURES\Annx-12-Reversal_of_Input_Tax_Credit_v1.0.xls

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ITC reversal Form IAnnexure III

Annexure 12

ANNEX 13 & 14 – CAPITAL GOODS

ANNEXURES\Annx-13_14-Capital_Goods_purchase_Master_and_ITC_on_Capital_Goods_adjustmentdetails_v1.0.xls

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Capital goods Form IAnnexure 1

Annexure 13 & 14

SALES ANNEXURES

Those details which cannot be entered as an annexure will have to be directly entered in the form eg. End user sale.

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ANNEX 15 – LOCAL SALES OF I SCHEDULE GOODS

ANNEXURES\Annx-15-1st_Schedule_Goods_Sold_to_Registered_Dealer_within_the_State_v1.0.xls

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Local Sales Form IAnnexure II

Annexure 15

ANNEX 16 – Local sales through Agent

ANNEXURES\Annx-16-Schedule_Goods_Sold_on_behalf_of_Local_Registered_Principal_as Agent_v1.0.xls

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Local sales through Agent

Form IAnnexure II

Annexure 16

ANNEX 17 – SCHEDULE I GOODS SOLD BY AGENTS

ANNEXURES\Annx-17-Schedule_Goods_Sold_by_Agents-declared_by_Local_Registered_Principal_Dealer_v1.0.xls

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Local sales by Agents

Form IAnnexure II

Annexure 17

ANNEX 18 – SECOND SHEDULE GOODS OTHER THAN SUGARCANE

ANNEXURES\Annx-18-2nd_Schedule_Goods_Sold_to_dealer_other_than_Sugarcane_within_the_State_v1.0.xls

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Second schedule goods

Form J Annexure 18

ANNEX 19 – SALES RETURN OF SCHEDULE I GOODS

ANNEXURES\Annx-19-Sales_Return_of_1st_Schedule_Goods_Sold_to_Registered_Dealer_v1.0.xls

CA.J.Murali - 9841028000 42


Local Sales return Form IAnnexure II

Annexure 19

ANNEX 20 – SALES MADE TO SEZ UNITS

ANNEXURES\Annx-20-Local_Zero_Rated_Sales_to_SEZ_and_schedule_5_notified_organizations_v1.0.xls

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Sales to SEZ Form IAnnexure II

Annexure 20

ANNEX 21 – EXEMPTED SALES

ANNEXURES\Annx-21-Exempted_Sales_to_Registered_Dealer_within_the_State_v1.0.xls

CA.J.Murali - 9841028000 44


Exempted sales Form IAnnexure II

Annexure 21

ANNEX 22 – INTERSTATE SALES

ANNEXURES\Annx-22-Goods_Sold_in_the_Course_of_Inter_State_Trade_or_Commerce_v1.0.xls

CA.J.Murali - 9841028000 45


Interstate sales Form 1Appendix 1 or 2

Annexure 22

ANNEX 23 – INTERSTATE SALES RETURN

ANNEXURES\Annx-23-Sales_Return_of_Goods_Sold_in_the_Course_of_Inter_State_v1.0.xls

CA.J.Murali - 9841028000 46


Interstate sales return

Form 1 Annexure 23

ANNEX 24 – INTERSTATE STOCK TRANSFER OUT

ANNEXURES\Annx-24-Inter-State_Branch_Transfer_and_Consignment_Transfer_outward_v1.0.xls

CA.J.Murali - 9841028000 47


Stock transfer out Form 1Annexure II

Annexure 24

ANNEX 25 – HIGH SEA SALE

ANNEXURES\Annx-25-Sales_of_Goods_in_the_Course_of_import_into_India_v1.0.xls

CA.J.Murali - 9841028000 48


High sea sales Form 1 Annexure 25

ANNEX 26 – EXPORTS U/S 5(1)

ANNEXURES\Annx-26-Sales_of_Goods_in_the_Course_of_export_outside_India_Us_5(1)_v1.0.xls

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Export Form I and Form 1Annexure IIAnnexure IV

Annexure 26

ANNEX 27 – EXPORTS U/S 5(3)

ANNEXURES\Annx-27-Sales_of_Goods_in_the_Course_of_export_outside_India_Us_5(3)_v1.0.xls

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Export u/s 5(3) Form 1Annexure II

Annexure 27

ANNEX 28 – EXEMPTED SALES U/S 6(2)

ANNEXURES\Annx-28-Turnover_claimed_as_exemption_under_Section_6(2)_of_the_CST_Act_v1.0.xls

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Sales u/s 6(2) Form 1 Annexure 28

ANNEX 29 – STOCK INVENTORY

ANNEXURES\Annx-29-Stock_Inventory_v1.0.xls

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ITC C/f Annexure V Annexure 29

NO.OF ANNEXURES TO BE FILED EVERY MONTH BY A DEALER

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CANCELLATION OF REGISTRATION

OLD/PRESENT SYSTEM

Letter to be given along with surrender of Original TIN certificate

NEW SYSTEM

Online cancellation

Cancellation_Of_Registration_v1_0.xls

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APPEAL

OLD/PRESENT SYSTEM

Filing of manual papers and payment by DD or Cheque

NEW SYSTEM

E-Appeal and E-Cheque

Manual Appeal also continues to be in force

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VAT AUDIT

OLD/PRESENT SYSTEM

Form WW submitted manually

NEW SYSTEM

To be uploaded as an xml. format

TNVAT-Form_WW.xls

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Sales to developers of sez

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• Sales made to developers of SEZ is Exempted

• Certificate to be obtained.

• The goods Purchased or used only for the purpose mentioned.

Tax deductor indentification number t - din

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• The person deducting Tax at Source need to have registration by filing Electronic Form

• TDS deducted Electronic Form R and Form T

• Electronic Form S – Assessing Authority

FORM JJRULE 15(3)

Form JJ to be generated for the following

1. Incoming goods

2. Movement with in State of Tamil Nadu

3. Outside Tamilnadu

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FORM JJRULE 15(3)

Form JJ to be generated by

1. Consignor (Seller)of the Goods

2. Consignee (Buyer) of the Goods

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FORM JJRULE 15(3)

Movement should be accompanied by

1. A Bill

2. Delivery Note in Form JJ

3. Along with Form MM (generated by Transporter)CA.J.Murali - 9841028000 61

New Section 67-A Adv.Inw. Way Bill (JJ)GO.NO.15 – DT.29.01.2016

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• “Advace Way bill to be issued for “

• Refrigerators, air-conditioners, air-coolers and water-coolers;

• Alcoholic Liquors of all kinds for human consumption falling under the Second Schedule to the Act;

• All kinds of non-ferrous scraps;

New Section 67-A Adv.Inw. Way BillGO.NO.15 – DT.29.01.2016

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• All types of plastic granules, plastic raw materials including master batches, and scraps and all kinds of plastic products;

• Tobacco products falling under the Second Schedule to the Act;

• Cement, including white cement and their substitutes and concrete mixture;


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• Granite blocks, ceramic tiles, and marbles of all kinds;

• Electrical goods of all kinds;

• Iron and Steel as specified in clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), including scrap, stainless steel sheets, iron and steel products;


CA.J.Murali - 9841028000 65

• Cellular Telephone (Mobile Phone) including smart phones and its accessories;

• Oil seeds as specified in clause (vi) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);

• Raw Rubber of all grades and qualities;• Sanitary equipment and fittings of every

description;


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• Timber, plywood and wood based products;

• Vegetable oils including refined vegetable oils; and

• Cotton and Readymade garments

NEW FORMS TO BE GENERATED ONLINE Form JJ.pdf

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Amendment – Rule15(14) & (15)

Form KK for Import and Export

CA.J.Murali - 9841028000 68


Documents for Import – Movement

1. Copy of Bill of Entry

2. Declaration in Form KK & Transit Pass in Form LL – if necessary.

Trip Sheet or Log bookCA.J.Murali - 9841028000 69


Documents for Export – Movement

From Tamil Nadu

1. Export Invoice

Trip Sheet

Declaration in Form KK

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Documents for Export – Movement

From Out side Tamil Nadu

1. Export Invoice

Trip Sheet

Declaration in Form KK

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NEW FORMS TO BE GENERATED ONLINE

Form KK.pdf

CA.J.Murali - 9841028000 72

TRNASIT PASSRULE 15(17)

Sixth Schedule Commodities – Sec 70

Form LL

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Sixth Schedule Commodities

Diesel Engines

Marbles

Raw rubber

Refrigerators, Air-conditioners, Air-coolers and Water coolers

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Washing machines

Alcoholic liquors of all kinds for human consumption other than today and arrack

Foreign liquors, that is to say, wines,spirits and beers imported into India from foreign countries and dealt with under the Indian Tariff Act, 1934

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Kerosene

All types of plastic granules and plastic raw materials

Petrol with or without additives

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High Speed Diesel oil

Light Diesel Oil

Vegetable Oils inlcuding refined vegetable Oils

Iron and Steel as specified in clause (iv) of Section 14 of the Central Sales Tax Act.

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TRNASIT PASS TO BE GENERATED BY

Seller

Consignor

Transferror

C & F Agent and

Check Post Officer

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NEW FORMS TO BE GENERATED ONLINE

Form LL.pdf

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TRANSPORTER OF GOODS

To generate Form MM in addition to

Accompanying Invoice, Form JJ

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FORM MM

Details of goods Consigned

Consignor & Consignee details

Vehicle details,

Driver details

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FORMS TO BE GENERATED ONLINE FORM MM.pdf

CA.J.Murali - 9841028000 82

Amendments - Important Instruction on the filing return

and Generations of Forms

E filing of monthly returns SHALL BE FILED IN TNVAT (www.tnvat.gov.in) Portal until further instructions


E filing of monthly returns to be continued in www.tnvat.gov.in until further instructions

E Transit pass shall be generated only through new portal https://ctd.tn.gov.in from 16/3/16. Till 15/03/2016, it will be available in www.tnvat.gov.in

E-Filing of Annual Returns for the year 2015-16 shall be filed in the new portal https://ctd.tn.gov.in





Important Instruction on the filing return and Generations of Forms Annual Return for the earlier period i.e., 2014-

15 can be filed in www.tnvat.gov.in.

Online generation of C and F Forms will be available in the new portal https://ctd.tn.gov.in starting from April 2016.



As on date, following services are available in the

new portal:

•e-Registration under all Acts

•e-Amendment/Modification in Registration under all Acts

•e-Payment for availing the above services (throughNet banking/e-challan)

•e-Declaration for Check post movement (Form JJ/MM/KK)

•e-Transit Pass/way bills (Form LL)

•SMS /email notifications

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RECAPSERVICES IN NEW E-TAX

SYSTEM Existing services upto 25.01.2016 to be provided in new system from 29.01.2016

Registration

Amendments to registration

Cancellation of registration

Application for composition scheme

Annual return upto 2014-15

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RECAP SERVICES continuing in old

system as on Date

Original returns filing under VAT and CST

Payment under VAT and CST

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RECAP SERVICES IN NEW E-TAX

SYSTEMNew Services introduced and applicable from

29.01.2016

Tax payers sign up

Sign up for Works contractee

VAT Practioner

Government Department

Foreign Diplomatic Mission or Consulated

CA and CMA

Logistic Service provider/Clearing and Forwarding Agent

Form JJ/KK/MM declaration of goods movement

CA.J.Murali - 9841028000 89

RECAP SERVICES IN NEW E-TAX

SYSTEM New Services introduced

Online filing of Revised return

Quarterly generation of C and F forms

Online feedback

Dealers ledger

Manage sub user

Map registered CA/CMA/VAT Practitioner

Report tax evasion

Map digital signature

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RECAP AMENDMENTS AT A GLANCE

Clearing and Forwarding Agent should get themselves registered

Tax deductor Identification number required for deducting TDS

Input tax can be claimed only when the tax payment is made to the registered dealer for the purchase

Input tax paid or payable is substituted by Input tax paid

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RECAP AMENDMENTS AT A GLANCE Cont…

Section 18(1) is being amended whereby in so far as sale of goods to SEZ is concerned, the new provision covers sale of goods to any registered dealer located in SEZ in the State for the purpose of use in manufacture, trading, production, processing, assembling, packaging or for use as packing material or packing accessories if such registered dealer has been authorised to establish such units by the authority specified by the Central Government in this behalf.

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RECAPAMENDMENTS AT A GLANCE Cont…

The revision can be made within six years from the date of Assessment

Penalty levied @ 300%

New Section 67-A contemplates production of advance inward way bill by a driver or any other person incharge of the goods vehicle entering the State from a place outside the State to a destination within the State carrying goods that may be notified.

G.O. Ms. No.15, Notification-III provides for a list of notified goods which includes refrigerators, air-conditioners, air-coolers, cement, electrical goods, and various other items.

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RECAPAMENDMENTS AT A GLANCE Cont… To claim compounding rate of tax under

works contract dealer should not make Interstate purchase or imports or receive goods from out of the state.

Purchase tax on sugarcane removed.

Compulsory scrutiny – Casual dealer and Regular dealer.

Certificates are on the server, so we can take any number of copies.

CA.J.Murali - 9841028000 94

RECAPAMENDMENTS AT A GLANCE Cont… Books and records maintenance increased

from 5 years to 6 years.

The word Seller or Consignor or transferor is substituted by Seller or Consignor or transferor or Clearing and forwarding Agent in respect of transit pass provision compliance.

Bill trader provision, scope of the provision enlarged to cover any dealer can claim ITC or exemption.

CA.J.Murali - 9841028000 95

meet me at: J.MURALI&CO

S-21/E,PONNAMBALAM SALAI,

K.K.NAGAR, CHENNAI-600078

23662355/2366278

Call me in: 9841028000/9500028000

Mail me to: [email protected]

CA.J.Murali - 9841028000 96

Thank you

Workshop on TNVAT,CST AND SERVICE TAX - SIRC of ICAI · PDF fileWorkshop on TNVAT,CST AND...

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