NO.F.l-7(8)/TAX/MISC/2012(Part)/ GOVERNEMENT OF TRIPURA FINANCE DEPARTMENT Dated, Agartala 3o~""January, 2012. NOTIFICATION The simplification of tux <lclminislralion and introduc tion of e-services have been drawing attention o f the Government. Now, it has been decided to introduce online filing of tax returns in addition to the existing system of returns. The Mission Mode PrOJCCt for Computerization of Commercial Taxes (MMPCT) Administration also aims at online filing of returns by the dealers online. Accordingly following guidelines is tssucd.
1. Short title and Commencement: The system shall be called 'e-Return' of taxes of Government of Tripura and shall take effect from the date of publication of the notification in the official gazette.
2. Definitions: in this scheme unless the context otherwise requires;
(1) The term "Act• means Tripura Sales Tax Act 1976 or Tripura Value Added Ta..'{ Act 2004 or Central Sales Tax Act 1956
(2) "Computer system" means a device or collection of devices, including input and output support devices and excluding calculators which arc not programmable and capable of being used in conjunction whtch external files, which contain computer programs, electronic instructions, input data and output data that performs logic, arithmetic, data storage and retrieval, communication control and other functio ns as clefmed in Information Technology Acts, 2000.
(3) The 'Commissioner of Taxes' means officer appointed by Government ofTripura empowering him to discharge the functions of such authority as specified under the TVAT Act 2004 & CST Act
1956.
(4) 'e-Return' means tru< returns filed electronically under the Act and shall include commodity wise statement of Purchase & Sales in Fonn No. XXXVII &. XXXVlll in case of dealer under Tripura value Added Act, 2004.
(5) 'Online filing' merms dealer filing lhe tax returns electronically lhrough on-line in lhc website. I
(6) 'Tax' means Sales Tax or Value Added Tax (VAT) or Central Sales Tax and shall include penalty, interest according to the said Ac.t. (7} Other terms will have same meaning as defined in the Act unless meant otherwise
3. Procedure for online filing of e-returns:
(1) Every dealer paying Tax under Section 3 of the Tripura Value Added Tax Act, 2004 may submit the return monthly or quarterly in Form X, XA and XB as the case may be within 30 days from the expiry of the each quarter or month electronically through internet.
(2) Every dealer shall have to obtain his/her "user name" and "password" from the concerned Superintendent of Taxes, if not already communicated Lo him by the jurisdictional Superintendent of Taxes.
(3) 8ve1y such dealer will have to log on to the website viz. www.tripurataxes.nic.in with the "user name" and "password" communicated and proceed to submit thee-returns in 1VAT rorm X, XA nnd XB as the case may be or respective forms of other acts.
(4) Dealer who is llling e-relurn on-line shall also have to submit a hard copy of the e-return signed by the authorized signatory wilhin the prescribed date until notified otherwise.
(5) The detail proc-edure of filing e-rcturn is given at annexure which may be modified by the Government from lime to time.
4. The Government may also make it mandatory the filmg of c-rctums to fl class o r classes uf dealers by separate not1fication 111 place of the existing system of submis:sion of returns as per the Act. l-Q ~ ~ (K. V. Sutyanarayana, lAS) ~'1>7) /1 /tv Additional Chief Secretary to The Government of Tripura. I. I Copy to:- I
1. The P.S. to the Hon'ble Chief Minister, Government ofTripura.
2. The P.S. to the Hon'ble Minister , Finan ce Department, Govcrnmem of Tripura.
3. The Chief Secretary, Government ofTripura.
4 . The Accountan t General, Tripura.
5. All Principal Secretaries/Commissioner & Secretaries/Secretaries to the Govt. of Tripunl .............................. .. ................ .
6. Th e Commissioner of Taxes, Tripura.
7. The Director of Internal Audit, Tripura.
8. The District Magistrate & Collector, West/ South/ N'orlh
9. All Heads of Department.. .. .............................. ..
10. The Joint Secretary, Finance (Budget) Department, Tripura.
11. Treasu ry Cell , Finance Department, Government ofTripLtra ..
12. All Merchant Assoctations .............................. ..
13. Director of ICA for information wi th a reques t to give wide publicity to the notification.
14. NIC, Agartala for uploading the Notifica t.Jon in the websites. By order etc. (K. V. Satyanarayana, lAS) Additional Chief Secretary to The Government of Tripura. J Annexure Procedures for filing e-Return The dealer will first login to the website www.tripurataxes.nic.in by using dealer's "username" and "password". After login the dealer will see his own account (home page). in this account there arc various modules for different e-services viz. e-payment, e· return, application for electronic CST form online etc. Thee-return is one of the modules ofVAT soft.
2. E-Returns module: This module provtdes facility to the dealer to file the e-return online. Tax calculation based on turnover are calculated and verified at the entry stage by the system and an alert will l.x. generated for correction in case some mistakes. Thts module provtdes for entry of the original as well as revised return. This module has the followmg options:
1. Entry
2. Payment Details
3. Update"and Submit -.,.. .
4. Print Returns
1. Entry: Using this option the dealer can submit, modify and delete returns. The steps are following:- a) Click on 'Entry' option b) Then type year e.g. 2011 and montn e.g. April. Once the dealer selects the types of dealershtp, then dtrectly goes to step (d). For the first time the dealer has to complete step ·c'. c) A message will be shown if the dealer does not fill t11c "Type of Dealership" for the selected Return period. Then dealer has to first fill in details by clicking on Reports and Help and select Specify Composite/not, Vat range' under 'Other Option Category' and then fill the following two options: i) Select Lhe category-to which your business belongs in the following list: a) Composite Dealer. b) Deals in Item under Schedule VII!. ' c) Deals in Goods under Schedule- VIII as well as goods taxable under other Schedules. d) Dealers other than Composite Dealer and Dealers dealing in goods under Schedule VITI. 4 I ii) Select the Sales.Tax/ VAT range j turnover range to which your business belongs in the following list: a) AA category- paying sales Tax/VAT more than Rs.2 lakhs per annum. o b) A category- paying sales Tax/VAT more than Rs.60, 000/ and upto Rs.2 lakhs per annum. o c) B category- payin~ sales Tax/VAT more than Rs.30, 000/ and upto Rs.60, 000/ -per annum. o d) C category- paying sales Tax/VAT upto Rs.30, 000/·per annum. o e) Composite dealer whose annual taxable turnover is UplO Rs.lO,OO,OOO/-, paying VAT@l% ofgro:>s taxable turnover under Section 15 of the TVAT Act. o Then press save button for proceeding further. d) Dealer after entering Lhe return period and selecting month of the year will press submit button. Select type of return and press 'Go' button. Then press . 'new' button and proceed further. Then system will display the TVAT return Form in screen sunilar 10 the pnnted format of TVAT rerurn £i'orm. fill the form correctly. At the lust page s ummation, calculation errors &. warnings of three pages will be displayed in a consolidated Jist to the Dealer for rectifica1ion. After correction of the errors dealer will press the 'Save Returns' button to proceed further. e) After saving the ~ealcr can delete, modify and submit n'lUrns by selecting 'delete', 'modify' and 'submit' option respectively. Once submitted the dealer cannot modify and delete the return. t) Then click on the back button and return to the main screen. g) Then select payment option.
2. Payment Details: Using this option the dealer can see a list of all the returns submitted by him for a particular return period for which no tax has been paid, for payment. The steps arc as foll ow~:- a) Select payment details from the returns entry module. b) Then the system shows the list of all the return~ submitted for a month for making payment. c) Then click select option from Lhe list. d) Then Return payment Form will be displayed by Lhe system. 5 • 1111 r 1 ''- e) Then fill up the form. like Payment mode, Challan no, Date, Micro Code, Bank/office details and amount. 0 Then click on Add button (Payment more than Rs.lOO/- exceeding the tax liability in the tax as per return, is not accepted). g) Then click on Exit button. h) Then click on Update and Submit option from return e:ntry.
3. Update and Submit: In this option the dealer can 'submit',' modify' and 'delete' a ll the returns which are not submitted, by selecting 'submit', 'modify' and 'delete' respectively. The steps arc as follows:- a) Click 'Update and submit' option. b) Then the system displays the list of all the returns which are not submitted for a month for making payment. c) Then if the dealer want to modify, delete or submit returns then he/ she can click on the options 'delete' to delete, 'modify' to mod ify and 'submit' to submit. ... d) After clicking submit the system d isplays the TVAT Return Form which was filled by the Dealer in Entry option with payment details. Then the dealer can print the Form fo r record before submitting. After clicking 'Submit' a message will appear "Submitted Successfully" then RR No., will, be generated with current date for e.g. RR No: 10481 Date: 05/01/2012. The RR No. is mosl important for any future reference. The Dealer cannot modify the Fo rm once the form is submitted successfully. e) Tht::n the dealer can print acknowledgement by clicking the print option for record. f) Then click 'Back' button and go to main screen. g) The dealer can also print the e-return Form later by clicking 'Print Returns' from the Returns Entry Module by filling Year, retu rn period, return type and selecting the form type. for his re~ord.
4. Print Returns: ln this option The · dealer can prinl the Form later by clicking 'Print Returns' from the Returns Entry Module by filling the Year, Return period, Return lypc and selecting the Fo,-m type. The: steps are as follows:- a) Select on Print Returns from the Return Entiy Module. b) Then type Year in Year field. 6 I • c) Then select return period from the option such as Monthly I Quarterly. d) Then click re turn type such as Original/ Revised. e) Then select the form type such as Form X, XA and XB. Q Then click 'Go' button. g) Then the system will show the list of Return which was submitted by the dealer. h) Then click 'Show' button to see Lhe return. i) Then click 'Print' to print the return.
3. Submission of Returns: After taking out the printed copy of the Returns from the Returns E nt ry Module for each period, the dealer shall s ign the same and submit it in the concerned Office of Lhc Superintendent of Taxes along with proof of payment of taxes. **•l--..****** . ' j ..... .. 7 I '