VAT-e-Sugam, C Form auto Generation & Service Tax Registration & e-Filing

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