BPS JPT FOR YOU

Tuesday, August 27, 2013

AP Revise Return Clarification_Feb2013

Clarification on Revise VAT Return

Date: February 8, 2013

In the month of April 2012, department has launched the facility of filing Revise VAT Return online. Latest Guidelines are as follows:

1. Dealer can file Revise VAT Return within 6 months from the end of relevant tax period.

2. However Dealer cannot change OB from previous month. This will remain same as per previous month Return.

3. CTO will approve such Revise Return. On approval by CTO, original Return will be replaced by revise Return in database. Original Return will go to History database.

4. Revise Return will not change Net Credit Carried Forward (OB for Next Month). NCCF for current month and OB for next month will remain as per original Return. (If revise return is allowed to change NCCF for current month and OB for next month, in that case NCCF and OB will get changed for next 6 months and dealer has to file revise return for 6 months and department has to approve all these 6 Revise Returns. It will be heavy burden for dealer as well as department. Hence it is decided that Revise Return will not have any impact on NCCF and OB for subsequent months. Any impact of Revise Return has to settled for that month ONLY)

5. Revise Return may result in following situations:

a. Increase in tax Liability: CTO will issue notice for additional demand and dealer shall pay accordingly.

b. Decrease in tax liability: Dealer DCB Register Report will show excess credit. Dealer can use such excess credit for paying his future tax liability.

c. Increase in Net Credit Carried Forward: Dealer DCB Register Report will show excess credit. Dealer can use such excess credit for paying his future tax liability.

d. Decrease in Net Credit Carry Forward: Based on DCB Register, CTO will issue notice for additional demand and dealer shall pay accordingly.

Commissioner, CT

Wednesday, July 31, 2013

e- waybill dealer Help....

e-Way Bill

Dealer Help

Eligibility for eWay Bill facility : eCST Waybill and eAdvance CST Way Bill is open to all dealers. However, eVAT Way Bill facility is available to only those dealers who are specifically authorized for eVAT Way Bill by DC concerned. Please contact your DC for eVAT Waybill facility.

Advantage of eWay Bill: Through eWay Bill facility, dealers can self generate and print way bill by entering the transaction details. No need to submit utilization afterwards. Faxed copy or print of scanned copy of eWaybill is also a valid document.

Steps for generating eWaybill:

Go to www.apcommercialtaxes.gov.in
Click e-Way Bill link
Enter TIN
Enter password. If the dealer is already registered for eReturn, he can use the same password. Otherwise click new Registration for password.
System displays the eligibility status. If radio button for eWaybill for VAT is disabled, please contact your DC for authorization. After authorization from DC, you will be able to generate eWaybill for VAT also.
Select type of way bill
Way bill data entry screen gets displayed

a) Other dealer TIN/GRN : Enter TIN/GRN of the other dealer. If the other dealer is an unregistered dealer, then it should be left blank

b) Other dealer Name : Enter other dealer name . If it is for self purchase or Transfer of goods from H.O. to Branch or Godown etc, enter other dealer name as ‘SELF’.

c) Other dealer Address: Enter other dealer address

d) Vehicle No : Enter Vehicle Number

e) Place From which consigned : Enter the place from which the goods are consigned.

f) Place To which consigned : : Enter the place to which the goods are consigned.

g) Transporter Name : Enter the name of the Transporter.

h) Invoice No: Enter Invoice number. If the goods under transport are from Godown to Godown or from H.O. to Branch then enter D.C. Number. If the goods under transport are for self purchase then enter Purchase Voucher Number.

i) Invoice Date (ddmmyyyy) : Enter date in ddmmyyy format only (Example: Enter 01012011 for 01-01-2011). If there are multiple invoices for the same consignee, add the invoice details one by one. However you can add maximum 5 invoices details only. If the number of invoices exceed 5, use another way bill. Please note that one e-Way Bill can not be issued to multiple consignees.

j) Value (Rs.) : Enter value of the goods in Rupees.

k) Commodity : Select Commodity from the dropdown list. If you can not find the commodity from the list then select ‘Others’ from the list and enter the commodity name in the text box provided.

l) Quantity : Enter quantity as a number.

m) Units of Measurement: Select Units of measurement from the dropdown list.

n) Click Add Invoice button. You can enter the details of invoices up to 5

After entering the details you have edit option to correct the mistakes if any. You can also delete invoice and enter afresh.
If the details entered are correct then click ‘Generate Way Bill’.
Way Bill is displayed in PDF window. You can save it for later printing or Click on the printer Icon and take the print of Original, Duplicate and Triplicate copies of the way bill.
Faxed copy of eWaybill is also a valid document.

Cancellation of eWaybill:

In case you have generated eWaybill with wrong details. You can send request to DC concerned for cancellation of eWaybill
Steps for cancellation of eWaybill

Click ‘cancellation request for eWaybill’ under Transaction menu
Select Form type from list like VAT/CST. For advance CST Waybill also select CST.
Enter Form number of Form which you want to cancel
Reasons: Enter reasons for cancellation like Invoice details wrongly entered, Invoice value wrongly entered etc
Click Send Request. System will display “Record saved successfully”. Request goes to DC concerned for cancellation.
You can check status of request by clicking Cancellation request status under Report menu
You should also send email to DC concerned giving details - Form number and date of Form for expediting action on your request.
After submitting cancellation request, you can generate fresh eWaybill for same invoice numbers.

eWaybill by branches:

1. Create branch login:

The dealer can himself create separate user id for each of his branch as available in VATIS .Using the said User id and Password the authorized employee of the dealer can generate e Waybill at the branch. This branch address will appear in the Consinger’s name and address. This facility issue of eWaybills for transporting goods from one branch to other branch with in AP.

2. Modify branch login status:

The dealer can disable any branch user id by clicking in “Inactive” button.

If the dealer wants to make the user id of any branch functional at any time, he can click on the “Active” button.

Reports:

A dealer can view (i) TIN wise issue report (ii) Cancelation request status.

Using the main dealer user id, the dealer can view Reports pertaining to eWaybill issued at the principal place and branches.

However, the authorized employee of the dealer logging in with the branch user id, can see reports on eWaybills printed in that particular branch only.