Commercial Tax Department, Govt. of UP

Bhubaneswar ,Orissa

22-23 August

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To develop effective and efficient system ofcollection of taxes based on progressive useof information technology and ensure anenvironment which is congenial toprospering of Trade and Commerce.

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• Use of available Data for Tax Management

•Check tax Evasion•Reduce Dealer-Department Physical Interface•Reduce Procedural hassles for dealers with progressive use of IT

•Increase Revenue Collection•Increase Tax Base

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Commercial

Tax

Department

Arrear

Recovery

Enforcement

Registration

Appeal

Assessment

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• Acts administered by the Commercial Tax Department

• JURISDICTIONAL SET UP

• Zone 20; Region 45

• Sector Offices 436 ; Corporate Circle 22

• Appellate Authorities 56; tribunal bench 31

• Highest Revenue earning (60%) Department of the State.

• Total Registered Dealers- 7,03,877

• Uttar Pradesh Value Added Tax Act 2008

• Central Sales Tax Act 1956

• Uttar Pradesh Tax on Entry of Goods into Local Areas 2007

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States’ Rise in Collection In 2014-15 Sl. No. Name of the State Rise in Collection Achieved upto JULY-20 14 (%)

1 Maharashtra 12.01

2 Tamilnadu 15.34

3 Andhra Pradesh 7.07

4 Gujarat 10.43

6 Karnatak 15.23

7 Rajasthan 15.38

8 Madhya Pradesh 12.69

9 Haryana 10.14

10 Delhi 0.19

11 Punjab 9.50

12 Uttaranchal 8.50

14 Jharkhand 12.48

15 Chhattisgarh 20.38

16 Kerala 12.14

17 Uttar Pradesh 13.48

E-Registration

E - Amendment

E - Return Filing

E - Payment

E - Sancharan

Online CST Form Module

Deemed Assessment Module

Tax Audit based on Risk profiling

Online Public Grievance Redressal System

CITIZEN CENTRIC SERVICES COMMERCIAL TAX DEPARTMENT

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1- For the facilitation to Dealers –• Online Doorstep Registration • E-Amendment • e-Sancharan (Import) – Optional• e-Sancharan ( Intra-State Movement ) – Optional • Commercial Tax Facilitation Centre(CTFC)

2- Computerization of Functioning of Different Wings of the Department –

• Online Notice and Assessment Order Generation• S.I.B. Operation and Control System • Mobile Operation and Control System • Online Form Management System • Online Recovery certificate generation

E-Registration

Step 1

• Downloading offline tool from the Commercial Tax portal http://comtax.up.nic.in

• Filling the details in the offline PDF tool

• Submitting the application online and getting the Acknowledgement ID

Step 2• Uploading the self attested scanned copy of the relevant documents

with Acknowledgement ID and Firm PAN no.

Step 3

• TIN is granted on the same day in case of Non sensitive goods and sent at the e mail ID and mobile no. given by the dealer in the registration form.

• Survey of the business premises will be done after Granting the TIN.

• In case of sensitive goods TIN will be granted after survey (Max 15 days).

• Registration certificate will be sent through registered post at the dealer’s principal place of business.

• 57073 Dealers got Registered by adopting “ Doorstep Registration” up to

31 July,2014.

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e- Sancharan (Import)• e-Sancharan introduced to ensure hassle free movement of goods and curb taxevasion optionally from 1-12-2013.

• import of goods to be accompanied by online generated number called “ VishishtSancharan Number “ in place of physical from 38.

• e-Sancharan Facility available for all the commodities.

• Dealers are to enter online details of goods on the Deptt. Website to generate“Vishisht Sancharan Number “

• Enforcement Officer to verify online “ Vishisht Sancharan Number “ .

• In July,14 3,33,281 “ Vishishta Sancharan Numbers have been generated andused to import the goods valuing Rs. 31203 Crores .

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e- Sancharan (Intra State Movement of goods)

• e-Sancharan ( Intrastate movement ) introduced with aims and objectives as for imports of goods .

• e-Sancharan ( Intra-State movement ) applicable for only notified goods .

• Carrying of Physical form-21 not required during the movement if “Vishisht Sancharan Number “ is generated .

• Enforcement Officer to make online verification of “ Vishisht Sancharan Number “ .

Online notices and ordersNotices

• for Cancellation of Registration

• u/s 28 of UPVAT Act 2008

• u/s 29 of UPVAT Act 2008

• for Annual Return Non filers

• u/s 25(1) of UPVAT Act

• u/s 9(2) of Central Sales Tax Act 1956

• u/s 10(4) of UP Tax on Entry of Goods into Local Areas 2007

• u/s 9(1) of UP Tax on Entry of Goods into Local Areas 2007

Orders

• for Suspension of Registration

• u/s 28 of UPVAT Act 2008

• u/s 29 of UPVAT Act 2008

• for Annual Return Non filers

• u/s 25(1) of UPVAT Act

• u/s 9(2) of CST Act 1956

• u/s 10(4) of UP Tax on Entry of Goods into Local Areas 2007

• u/s 9(1) of UP Tax on Entry of Goods into Local Areas 2007

• Refund Payment Order

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COMMERCIAL TAX FACILITATION CENTRE (CTFC)

NSDL e-Governance Infrastructure Limited (NSDL) to provide various E-

Services for VAT,CST and Entry Tax

Services to be provided at the CTFC—

E-Registration

E-return

Services will be provided at the rates approved by the Government

Presently 250 centers spread across 82 location will provide the E-

Services

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Online Public Grievance Redressal System Central Grievance Redressal Cell (CGRC) at the H.Q. and Zonal Grievance

Redressal Cell (ZGRC) at the Zonal H.Q.

Grievances can be registered 24X7 in following ways-

Online registration of grievance

Through sms at 9212357123

Through e mail -- grcomtax@gmail.com

Through telephone at 0522-2721153

Sampark Kendra No. 0522-2721944/0522-3312600

Toll free No. 18001805223

Time-bound redressal by the Officer Concerned.

Grievance redressal to be monitored at Zonal & Headquarter Level

through online MIS reports.

• 2434 Public Grievances disposed till 31 July 2014

• 11100 calls attended and answered in July14 at Sampark Kendra,

Headquarter.

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24X7 availability

No interface with the department

To convert data promptly into usable information

ITC verification of sale and purchase made through tax invoice.

In case of e services no need of submitting hard copy.

Effective monitoring of the return and form utilization.

Reducing the cost of transaction for the department as well as for the dealers

Effective inventory management reducing the business cost of the industry.

Real time information to the dealer through email and sms at the registered

e mail ID and mobile no.

Effective enforcement to curb tax evasion

E SERVICES BENEFITS

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Commercial Tax Department,

Govt. Of U.P.