User Manual

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User Manual New Return Process (Version 2.0)


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TABLE OF CONTENT View Circular 532 Dt. 03/05/2016

1. Introduction …………………………………………… page 03 2. New Process of Return Filing ………………………... page 04 3. Frequently Asked Questions (FAQs) ………………… 05 4. Process Flow …………………….…………………… page 11 5. Process of Tax Declaration ..………………………… 18 6. Tips …………………………………………………… page 21


Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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The commercial tax department, Govt of Uttarakhand is always committed to provide better services to the citizens specially their stake holders. We always put our best efforts to improve our services to make them much user friendly. We observed that the offline return's excel template has made our return an easier task to the dealer but it sometimes brings an unfair situation to the dealers when sale and purchases declared by them got mismatched by the system and they start receiving notices from their Assessing Officers. So to get out of this scenario we have designed a new process of return filing where the data verification will take place prior to return submission which means no chik chik afterwards. This new version of return also ensures the compliance with a recently added provision to the VAT Act regarding claim of Input Tax Credit. This new provision says that...only that amount of ITC will be given to the purchaser which is actually deposited by the seller in the government treasury. So, the prior verification of ITC will not only help us to comply with the government regulations but lead to minimize the litigations bringing in the peace of mind. The new return process is not entirely different from the existing processes but it is in line with the proposed GST return. In the existing return we upload all the sales and purchase data in one go whereas it has been separated in the new return process. Besides local sales and purchase data, everything is similar as in existing process. Important thing is that no local purchase data is required to be uploaded by the purchase, it automatically pops up in the purchaser's account on the basis of sales data uploaded by the seller. The only liability of the purchaser is to confirm the purchases popped up into his account and the ITC gets calculated accordingly.

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Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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As described in the commissioner’s circular no. 532 Dated 03 May 2016, the new process of return filing is very easy. A new menu “New Periodical Return” has been inserted into the left panel of the dealer’s account which contain three sub-menus i.e. “Upload your sales data(Annexure 2)”, “Verify your purchases” and “Upload your return” as below-

for uploading local sales transactions online or offline by the sellers. for verifying the purchase transactions uploaded by the sellers. for uploading the return xml files.

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Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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FREQUENTLY ASKED QUESTIONS (FAQs) (Note- click on questions to get answer)

Question 1:

How this new return process is different from existing return process?

Question 2:

What if, the sales data is not uploaded by the seller?


What if, the seller has partially uploaded my purchase data leaving some transactions?

Question 4:

What if, the seller files his return after my return?

Question 5:

How the Input Tax Credit will be calculated?

Question 6:

What about the other annexures?

Question 7:

What if, seller is not confirming the additional purchases uploaded by me?

Question 8:

Can I verify my purchases on daily basis?

Question 9:

Is it mandatory to verify all my purchases at one go? Or I can verify it as per my convenience?

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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Question 10:

The seller has mistakenly uploaded some transactions on my account which are not related to my purchases. What should I do?

Question 11:

Can I deny the transactions uploaded by the seller?

Question 12:

I have confirmed a purchase transaction by mistake. How can I deny it now?

Question 13:

As a seller, I am confirming the transaction uploaded by the purchaser. Will it effect my tax liability?

Question 14:

I want to revise my local sale for any period. Can I do this?

Question 15:

I am not able to deposit the tax liability calculated by the system. Will my return be treated as final submit?

Question 16:

What if, I am not depositing the full tax against my liabilities?

Question 17:

I have forgotten to upload some sales transactions related to previous quarter. Can I upload it now? (Back to contents)

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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Answer 1:

The New Return Process is very easy. It has been designed to verify the Input Tax Credit prior to submission of the return. The New Return Process is almost similar to the prior return. There is no need to upload Annxure 1A, 1B, 1C i.e. Details of within state purchase in the new process. Once the seller uploads their local sales, the purchase details automatically pop up into purchaser’s account. Other annexures has to be uploaded in the same way as earlier. (Go back to questions)

Answer 2:

If you come to know that the sale data is not uploaded by the seller, you can ask him to upload it anytime. But if he did not upload, you will not be entitled for Input Tax Credit on such purchase. The good thing is that, whenever the seller will update his local sales, you will be entitled for ITC after confirmation. (Go back to questions)

Answer 3:

If the seller has not uploaded all your purchase transactions, ask him to upload it first. If he didn’t do this, you can upload these transaction as additional purchases. In case of Additional Purchases, the ITC will only be allowed subject to the confirmation of the seller. (Go back to questions)

Answer 4:

Suppose you have filed your return without taking the benefit of ITC related to a specific seller. This particular seller files the return after you, in that case you will get this ITC at the time of filing next return. (Go back to questions)

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E-mail :[email protected]

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Answer 5:

In the new return process the ITC gets calculated automatically by the system depending upon the purchases you confirmed and agreed for in the below manner….

a) Transactions uploaded by the seller and confirmed by the purchaser ITC allowed b) Transaction uploaded by the seller but DENIED by the purchase ITC not allowed c) Additional Transactions uploaded by the purchaser and confirmed by the seller ITC Allowed d) Additional Transactions uploaded by the purchaser but DENIED by the seller ITCnot Allowed

If the sales is not uploaded or the return is not filed by the seller, the ITC is not permissible but as soon as the seller uploads the transactions, the ITC gets added to the next return. (Go back to questions)

Answer 6:

All the other annexures related with the central transactions will be uploaded in the similar manner as in existing system through an excel file. (Go back to questions)

Answer 7:

You will not get the ITC on that purchases till it confirmed by the seller. (Go back to questions)

Answer 8:

Of course. The sales uploaded by the seller comes to the purchaser’s account on real time basis. It can be confirmed at any time. (Go back to questions)

Answer 9:

There is no restriction in confirming the purchases. You can verify it on one go or you can keep verifying it one by one or seller by seller at any point of time. The verified transactions get partially saved in the database; you need not verify it again. (Go back to questions)

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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Answer 10:

If you feel that the transactions appearing into your account are not related to you, you can DENY it. It will not be counted into your purchases. (Go back to questions)

Answer 11:

Yes, you can. (Go back to questions)

Answer 12:

Sorry, you cannot deny any transaction after confirmation. So it is requested to please be careful while accepting the same. (Go back to questions)

Answer 13:

Of course, the moment you confirm an additional transaction uploaded by the seller, your tax liability gets will increase by the system accordingly. (Go back to questions)

Answer 14:

In the new process of return filing you cannot revise your local transactions as in the existing system. The transactions confirmed by both the seller and purchaser once cannot be amended but you can add the transactions at any point of time within a Financial Year in the later stages. The ITC will be allowed on such transactions subject to the confirmation of the seller. (Go back to questions)

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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Answer 15:

In the new process of return filing, the returns with short or no tax are marked as “under process” until the full payment of tax. Only when the tax is deposited according to the tax liability, the return status changes to “finally submitted”. (Go back to questions)

Answer 16:

Your return will be treated as “Under process” and you may be restricted to use all or some online services like e-form 16, trip sheet etc. So to avoid this situation it is requested to file return with the full payment of tax. (Go back to questions)

Answer 17:

Of course, you can upload the local sales of any earlier period wihin a financial year at any point of time. The tax liability on such transactions will be added to your current tax liabilities. (Go back to questions)

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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STEP 1: Go to, the below screen will appear to log inuser id & password put here

STEP 2: Select the option“New Periodical Return” available on the left pannel. There will be three options- 1. Upload Sales invoices

2. Verify purchases 3. Upload return

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

P a g e | 12 STEP 3: Clicking upon 1st option i.e. Upload Your Sales Data (Anx 2) , below screen will appear. This screen will allow to upload sales either online day to day basis or bulk entry through offline excel file.

STEP 4: Clicking upon second option i.e. Verify your purchases ,the below screen will appear . This screen will display all the purchases uploaded by the different sellers with a puchase dashboard. Clicking on the seller’s TIN will allow to view and verify invoice wise details.

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

P a g e | 13 STEP 5: At the time of verifying purchases. The purchaser will get FOUR options against each transaction to be verified 1. Accept

2. Accept (without ITC) 3. Hold

4. Decline.

STEP 6: The purchaser can view and verify the previously “on-hold” transactions by clicking on “Verify previous on-hold invoices” button. The transactions, which are not uploaded by the seller can be uploaded by the purchaser as an additional transactions, by clicking on the button “Add Additional Invoices to this seller”.

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

P a g e | 14 STEP 7: After verifying all the purchases, hit the -Save Verification- button to save your verification at any time. On next login, the verification will start from where you left.

STEP 8: After finalising purchase verification for a specific seller, press the button -Save purchases for this seller- This button will enable you to finally save the purchases against a specific seller. Remember

you will not be able to change it afterwards.

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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STEP 9: Once the purchase verification is complete, the row colour turns green as an indication. Now proceed to upload your return by clicking on “Proceed to Upload Return” button.

STEP 10: Upon clicking the Proceed to upload return the below screen, which is a browsing panel, will display. Now browse your Return’s xml file (ver 2.0) and hit the “upload” button. If you don’t have any xml file or you want to file nil return please check the checkbox on the left and than click to upload button.

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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STEP 11: After uploading the return, the below screen will appear, where a pop up containing details of verified purchases and ITC claim will be displayed. Click “Proceed to calculate your tax liability” button to move forward.

STEP 12: The below screen displays the Tax Liability pop up showing state and inter-state tax liabilities separately. The Net Tax Payable gets automatically calculated after adjusting the credits on sales return etc, if any. Click “Proceed to provide challan details” button to select the challans to shed this liability.

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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STEP 13: The payment made online as well as the manual challans declared under Tax Declaration will be listed on the pop-up as below. Select challans by checking the check boxes to consume it against the tax liabilities. Click on the button “Click here to process selected challans to compensate the tax liabilities” to consume challans and proceed to submit return.

STEP 14: Now the “Submit Return” button will be displayed as shown in the below screen. Click this button and your return is finally submitted.

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Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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STEP 1: Log-in and choose “Tax Declaration” option at the left panel.

STEP 2: Select “Assessment Year” and “Period” to which the manual payment is related.

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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STEP 3: Fill the challan details.

STEP 4: Confirm and submit.

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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STEP 5: Successful message.

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Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]

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Our website is compatible with Mozilla Firfox browser. Kindly use the same for best results.

Please upload your local sales data within prescribed time so that the purchaser could get the sufficient time to verify the same.

Understand your responsibility as a seller as well as a purchaser. This system can not run without your mutual cooperation.

Keep your User Name and Password safe and secure. Change your password on regular basis. Always keep your PAN, Mobile number and e-mail ID updated so that your new password and other information could be communicated to you immediately. (Back to contents)

Help-Desk :1800-266-2277(Toll Free)

E-mail :[email protected]