e-FILING FAQ’s on VAT return filing in Kerala

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1.How to get usernames and passwords for e-Filing the returns?

Usernames are already created for all TINs. The password has to be collected from the respective

Deputy Commissioner’s Office.
2.What to do when the password forgotten by the dealer?
Please write to itmc.taxes@gmail.com
3.How 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 (mentioned
below) and confirm that all the conditions have been met. After correcting the errors if any found, generate new text files to upload to KVATIS.
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.
4.Whether Branch Returns are required to be file through e-Filing?

 

Not Required. Only the Consolidated Return (both Principal place and Branch) need to be filed electronically. Branch Returns can be submitted manually at the respective VAT circle.
5.Can returns be filed without entering the previous month’s return in an Assessment Year?

 

No, Returns has to be filed starting from the very first month / quarter with respect to the registration effect period.
6.How to download the excel file?

 

Excel file can be downloaded through the link “Download Invoice Format”.
7.How to know the latest circulars?

 

Refer the Latest e-Filing Circulars in the homepage.
8.What to do when any commodity is not found in the list?

 

Please try finding the commodity with all possible names. Still the item is not found, please send an email request to itmc.taxes@gmail.com.
9.What to do when any bank / branch / treasury is not found in the list?

 

Please send an email request to itmc.taxes@gmail.com. Still the item is not found, please send an email request to itmc.taxes@gmail.com
10.Can Advance tax remittance be entered by the dealer?

 

No, as per Circular 36/2008, all Advance Tax remittance have to be entered at the respective VAT circles / Check posts. This would be automatically posted to dealer’s account while filing the returns. If the dealer could not see the details even after entering the details by VAT circles, please write to itmc.taxes@gmail.com.
11.Can ITC on Capital Goods be entered by the dealer?

 

No, as per Circular 36/2008, the monthly ITC on capital goods would be posted by the system automatically based on the 25/25B details entered at the respective VAT circles. If the dealer could not see the details even after entering the details by VAT circles, please write to itmc.taxes@gmail.com.
12.Can Special Rebate be entered by the dealer?

 

No, as per the Circular 36/2008, the Special Rebate on each month would be automatically taken from the previous month’s purchase tax due shown in local purchase u/s 6(2).
13.How to show sales to Military Canteen, SEZ, Lakshadweep etc?

 

Concession Type provided in Sales part, so that the tax would be calculated based on the exemption.
14.Can Rubber Cess be shown along with Output tax collected?

 

No. Tax particulars on Rubber Cess have to be separately shown in the commodity “Cess on Rubber”. Please refer Circular No 7/2005 of CCT. While entering the invoice details, Cess details can be shown separately in a single row as follows, Invoice No – Sequence details (Eg: 1-1000) Invoice Date – Date of last Invoice No TIN – Enter 77777777777 Name / Addres – Enter Cess on Rubber Value – Total Cess of all invoices Tax – Tax on Cess of all invoices Total – Total Cess value of all invoices. Please note that the Cess details should not be clubbed with the VAT tax in the individual
15.Can VAT Cess be shown along with Output tax collected?

 

No. Cess details have to be shown only in the KVAT summary. There are columns for Cess Creditable and Cess Payable which dealer have to fill in. Subsequently the Net Cess Payable, Cess to be carried forwarded to next month, Cess brought forwarded from previous month etc would be calculated by the system.
While entering the invoice details, cess details has to be shown as follows, The Net CESS Payable should be added along with the “Total Invoice Amount” column in the Invoice Format. Please note that the “VAT
Amount Paid” column should have only the VAT Tax excluding CESS. For example, in the case of a 4% commodity having value Rs 100, the “Value of Goods”, “VAT Amount” and “Total Invoice Amount” would be “100”, “4” ,”104.04″ respectively.
 
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