vat-e-sugam, c form auto generation & service tax registration & e-filing
TRANSCRIPT
Registration & e-Filing (Session –II)
Auto Generation of C Formshttp://www.ctax.kar.nic.in
Registration details under the CST Act 1956 and view the commodities for issue of
‘C’ form.
Apply for amendment / corrections in the CST RC
The Automatic C Form generation is available for the Invoices dated from
01/01/2013
Less than 20 invoices to be entered else use Upload XML file option.
Return in form VAT 100 indicating the value of goods purchased from outside the
State against ‘C’ form.
Submit list of interstate purchases (invoice-wise) effected against C form.
Repeat the process for different quarter and for different selling dealer TIN.
Take a print, sign and send.
e-CST Forms
e-CST Forms (Contd.,)
e-CST Forms (Contd.,)
e-CST Forms (Auto Generate)
e-CST Forms (Auto Generate) Contd.,
FORM-C
e‐SUGAM
http://www.ctax.kar.nic.in/
http://sugam.kar.nic.in/
e-SUGAM form for value over Rs.20000 Transporting goods.
The unique number thus obtained shall be produced to the check
post officer on reaching a check post
Sales are properly accounted and there will not be any problem
of tax evasion.
Methods of e-Sugam Generation
e-SUGAM Module
New Entry
Upload XML File
Upload Vehicle No
Upload and Submit
Cancel
For Goods Return
e-SUGAM (Contd.,)
New EntryFrom /To PlaceCommodityQuantity & UnitsInvoice Value (Net Value+ Tax Value)Transporter/Owner DetailsCategory of TransactionOther Dealer TIN & Name & AddressDocuments Type, Doc. No & Date, Invoice No & DateSave & SubmitCategory of Transaction
Category of Transaction Document TypeAfter Sale, After Purchase Invoice (INV)To his Principal Invoice (INV), Consignment NoteFor goods purchased from URD’s, the category will be ‘After Purchase’.
Self-Purchase bill
Consignment Sale (Receipt), Consignment Sale (Dispatch)
Consignment Note
To his shop/Godown/Storage, Stock Transfer(Dispatches)
Stock Transfer Memo
Job work, Return after Job work Labor charges bill/Job work Voucher Others
New Entry (Contd.,)
e-Sugam Form
Reports & Help
Reports (Web Acknowledgment)
Detailed
Master
Status
e-Uploading of Purchase/Sales Statements
XL to XML Converters
Help
Other Options.
Reports & Help (Contd.,)
Reports & Help (Contd., )
Registration &
e-Filing
Service Tax Registration (Applicability)
Service Provider Service Recipient Input Service Distributor Any provider of taxable service whose
aggregate value of taxable service in financial year exceeding Rs. 9 Lakhs.
Registration within 30 Days from the commencement of activity
Registration Process for ACES
New Assessee Existing Assessee LTU Assessee NON Assesse Amendment Surrender Change Password
Service Tax Registration (Documents) Form –ST-1 Copy of PAN CARD Copy of PAN Card is necessary as a PAN based code(S T Code) Photograph and Proof of ID/Address Proof:-Voter ID/Aadhar Card/Driving License, Bank
Statement, Electricity Bill, Telephone Landline bill/Mobile Bill NOC of Legal Owner/Rent /Lease Agreement Memorandum of Association/AOA (For Company) Partnership Deed(For Partnership Firm) Authorization by the Board of Directors/Partners Details of the main bank account Business Transaction Numbers obtained from other govt. depart. or agencies such as
Customs Registration No. (BIN No.), Import Export Code (IEC) No., State Sales Tax No. (VAT) Central Sales Tax No., Company Index No. (CIN).
After submitting all the documents Service Tax Division. STD will issue Form –ST-2 Online within 7 days
Service Tax Code
15 Digit Alpha-Numeric Code PAN-10 Digits Alpha Code-ST/SD-2 Digits Premises Code-Numeric-3
Service Tax-Registration
www.aces.gov.in REG-Registration RET-Returns ST-03 A REF-Refunds DSR-Dispute Resolution AUD-Audit
www.aces.gov.in
Service Tax-Registration. (Contd.,)
Service Tax-Registration. (Contd.,)
Service Tax-Registration. (Contd.,)
Registration –ST-1 Name of the Applicant Address PAN Status Constitution of Applicant Category of Registrant Nature of Registration Select the Service Offered Address of premises Name of Designation of authorized Signatories
Registration –ST-1 (Contd.,)
FORM-1
FORM-1- (Contd.,)
ST-1 -e-Acknowledgment
Service Tax Registration Certificate- (ST-02)
ST-3 –Returns
Returns are filed once in six months 1st April to 30th September-Due Date on or before 25th of
October. 1st October to 31st March- 25th of April
e-Filing Fill ST-3 View Advance Payments Create Advance Payments View ST 3 Return View Original ST-3 Print Acknowledgment Receipts
ST-3-e-Filing (Contd.,)
ST-3 Part-A (General Information) Part-B-Taxable Service & Tax Payble(Service Provider/Receiver) Part-C (Service Tax Paid in Advance) Part-D (Service Tax Paid in Cash and Through Cenvat Credit) Part-E (Education Cess paid) Part-F (Secondary and Higher Education Cess paid) Part-G (Arrears, Interest, Penalty any other amount etc., Paid) Part-H (Details of Paid challan) Part-I Details of Input Stage Cenvat Credit (Service Provider only) Part-J(Details of Service Distributor) Part-K (Self Assessment Memorandum) Part-L (Service Tax Return preparer or Certification Facilitation Centre)
Part-A (General Information) STC Number Address Original/Revised Return Commissionerate, Division & Range Financial Year Period Constitution of the Assessee Taxable Services Service provider/Receiver Any Exemptions Notification Any Abatement Notification Any Provisional Assessment
Part-A (General Information) Contd.,
Part-A (General Information) Contd.,
Part-B-(Taxable Service & Tax Payable)
Service Provider Gross Amount- Amount Received excluding Advance,
etc., Advance for Services, etc., Less:-Exempted Services Provided/To be Provided Amount Claimed as abatement, etc Net Tax Value Service Tax Payable
Service Receiver Gross Amount-Excluding Advance Advance for Services Partial Reverse Charges
Part-B-(Taxable Service & Tax Payable)-Contd.,
Part-B-(Taxable Service & Tax Payable)-Contd.,
Part-C (Service Tax Paid in Advance) Service Tax paid in advance Challan No. & Amount
Part-D,E & F(S T Cash,Cenvat Credit) (SBC,EC,SHEC)
In cash By Cenvat Credit Adjustment of amount paid in Advance Adjustment of excess amount in earlier Total Tax Paid
Part-D (S T in Cash, Cenvat & SBC)
Part-E (Education Cess paid)
Part-F (SHEC paid)
Part-G (Arrears, Interest, Penalty any other amount etc., Paid)
Arrears of Revenue (Tax Amount) paid in cash
Arrears Cenvat Credit Arrears EC/SHEC Paid Interest/Penalty Paid Any other charges paid
Part-G (Arrears, Interest, Penalty any other amount etc., Paid)
Part-H (Details of Paid Challan)
Part-I Details of Input (Service Provider)
Any exempted Services Any exempted excisable goods etc., Payable under Rule 6(3) of the Cenvat
Credit Rule 2004.
Part-I3 Cenvat Credit/ Education/SHEC Taken & Utilized
Opening Balance On Inputs On Capital goods On input service directly received etc Total Credit Utilized Closing Balance of Cenvat Credit
Part-I3 Cenvat Credit/ Education/SHEC Taken & Utilized
Part-I3 Cenvat Credit/ Education/SHEC Taken & Utilized
Part-K (Self Assessment Memorandum)
Books of accounts maintained correctly Cenvat Credit Taken/Utilised correctly Paid the delay payment interest amount
Part-L (Service Tax Return preparer or Certification Facilitation Centre)
Identification No Name
Due date of Payment
Individual/Partner-Quarterly -5th of every quarter end(if online 6th)
Others –Monthly -5th of every month end(if online 6th)
Month/Quarter end March- Payable -31stMarch
Payment of delay Interest & Return filing
The Interest of Late Payment (As per Govt. Budget-2016-17) Service Tax Not Collected & Not paid -15% Service Tax Collected but not paid – 24% FY less than Rs. 60 Lakhs – 3% exemption (Eg,12%)
Earlier Interest Rate Upto 6 months-18% 6month to 1 year =24% (1st 6 months-18%,After 6Months-24%) Above 1 year=30% (1st 6 months-18%,After 6Months-24%
Above 1 year 30%) 3% exemption for Small Units.
Penalty for non filing Return
Upto 15 Days – Rs. 500/- 15 Days to 30 Days –Rs.1000/- Beyond 30 Days – Rs. 1000/- plus Rs.
100/- for every day (Maximum –Rs. 20000/-)
List of Banks (e-Payment)
e-Payment