Sales tax was replaced by VAT (Value added tax) in India since 1 April 2005. On purchases, Personal or end-consumers of products and services cannot recover VAT but businesses can recover VAT (input tax) on the products and services that they purchase in order to produce further goods or services that will be sold to yet another business in the supply chain or directly to a final consumer. At each stage in the economic chain of supply, the total tax levied is a continuous part of the value added by a business to its products, and most of the cost of collecting the tax is borne by business, rather than by the state. For e-Filing of VAT, you have to visit your state tax website. VAT e-filing is available in Kerala also, if you resides in Kerala, and want to e-File of VAT then visit Kerala Commercial Taxes official website, Keralataxes.in.
Screenshot of the homepage of Keralataxes.in:
During a return period that is monthly/quarterly/annually depends on the Return Form Type, a return is a business transaction’s self-attested consolidated list for a dealer. e-Return is the procedure of capturing the self attested detail of business transactions during a return period that is monthly/quarterly/annually depends on the Return Form Type using the Kerala Value Added Tax Information System (KVATIS) online e-Filing Application provided through official website of Kerala Commercial Taxes Department. Dealers who have been allocated TIN or PIN Registrations from the respective Commercial Taxes Department can file e-Return.
There are 10 types of returns based on the Registration Type applied by the dealer. They are as follows,
- Form No 10 - Dealers having VAT Registrations (TIN) filing monthly returns.
- Form No 10A - Dealers having Presumptive Registrations (PIN) filing quarterly returns.
- Form No 10B - Works Contractors (TIN) filing quarterly returns.
- Form No 10C - Awarders (TIN) filing quarterly returns.
- Form No 10D - Dealers opted compounding scheme (TIN) for Crush Metal, Video Library, and Cooked Food filing quarterly returns.
- Form No 10DA - Dealers opted compounding scheme (TIN) for Gold and Bar Hotels filing monthly returns.
- Form No 10E - Dealers doing temporary business (Casual Traders, TIN) filing monthly returns.
- Form No 10F - Government Agencies (TIN) filing quarterly returns.
- Form No 11A - Parcel Agencies (TIN) filing monthly returns.
- Form No 11B - Banks (TIN) filing monthly returns.
To know the current status of a e-Return, select Print Return link in the e-Filing home page. The following statuses are provided:
- Initiated - When the dealer imitated to file the return
- Submitted – When the dealer submitted the return (through Print Return)
- Invoice Transfer Failed - Failed to upload the invoices into the KVATIS. Please read the instructions on Invoice Uploading and confirm that all the conditions have been met. Generate new text files to upload to KVATIS after correcting the errors if any found.
- Rejected - Rejected the return by the respective Assessing Authority for any reasons (by showing the remarks) Resubmitted - When the dealer resubmits the rejected return after modifications.
- Received - Accepted the return by the respective Assessing Authority
How to file e-Return:
To file e-Return, visit www.keralataxes.in and click E-File link, enter the username and password. The username is TIN/PIN of the Registered Dealer. From the respective Deputy Commissioner’s Office, passwords shall have to be collected. The dealers can modify the password later with the use of provided option. The return particulars can be entered after entering the TIN and password. From the e-Filing home page, Detailed User Manual, Latest e-Filing Circulars etc. can be viewed or downloaded.
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