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e-FILE HAND BOOK - INVENTORYBIZ, Accounting software

1. In e Filing Commodity PETROL Schedule lwo o Rate of Tax 6 ja Total Turnover R siit j ooooo 00 t s s Excempted ooo Taxable hooooo o Tax Collected 34000 00 Tax Due aaoo Remarks Commercial Taxes Department 49 5 Exempted Enter Exemption Claimed out of the value specified in Total Turnover Taxable Automatically displayed after entering values in Total and Exemption Turnover columns Tax Collected Enter value for Tax actually collected Tax Due Automatically displayed after entering values in Total and Exemption Turnover columns 9 Remarks Enter remarks if any Note Click Populate from Previous Sales button in the top to build commodity list automatically 9 Enter details for the section D Reverse Tax In Form 10B Part D REVERSE TAX Particulars of echedule i Purchase Reverse Tax due under transaction causing Commodity Entry sub Rate of Tax Reverse tax In e Filing Transaction Type 1 Wrong InputTaxclaim gt Commodity ELECTRONICGOODS H Schedule 3 We Rate of Tax S614 hes Purchase Walue Rs 5 foon Reverse Tax Due Under Section 1107 Rs fb 6000 Remarks Commercial Taxes Department 50 Transaction Type Select from the options 1 Consumption for own use 2 Damage theft etc of the goods 3 Stock Transfer up to 4 4 Stoppage of Business 5 Wrong Input Tax Claim 2 ESE ESE 1 6 Others 2 Select commodity from the list
2. Enter remarks if any Important CESS Details have to be entered in the KVAT Summary Section I Note Click Populate from Previous Sales button in the top to build commodity list automatically 8 Enter details for the section A 5 Turnover under IV Schedule In Form 10 A gt TURNOVER OF GOODS UNDER FOURTH SCHEDULE Turnover under this part shall not be included in Part Afl ay Schedule Rate of Commodity Tax collected Tax Due entry tax Total Exempted 3 is See a Se 7 C es ee ay aa e r Commercial Taxes Department 16 In e Filing Commodity PETROL i M Schedule MG o Rate of Tax BA Total Turnover R siig fooooo o0 Excempted O00 Taxable oon Tax Collected jsq000 00 Tax Due jsq00 Remarks COE Enter value for Total Turnover T Enter Exemption Claimed out of the value in Total Turnover ia bis Automatically displayed after entering values in Total and Exemption Turnover columns a Collected Enter value for Tax actually collected Due Automatically displayed after entering values in Total and Exemption Turnover columns 9 Remarks Enter remarks if any Note Click Populate from Previous Sales button in the top to build commodity list automatically 9 Enter details for the section AA Stock Transfer Out In Form 10 Commercial Taxes Department 17 AA STOCK TRANSFER DETAILS OUT F he Ss re In e Filing Transaction Type Inter st
3. In Form 10F 7 Particulars of remittance VAT COLLECTED TAX DEDUCTED VAT OTHERWISE DUE AT SOURCE amp Reasons for non remittance of tax 1f any In e Filing Particulars of Remittance Reasons for non remittance of tax if any Save Changes VAT Collected Enter VAT amount collected Tax Deducted at Source Enter TDS deducted value VAT otherwise due Enter VAT amount due 8 Generate View Form 10F Click the link View Form 10F to generate the Form 10F any time as per the statutory format Commercial Taxes Department 97 9 Form No 11A Parcel Agencie s Return 1 Connect to Internet gt Login to www keralataxes in e Filing facility using the Username Registration Number and Password 2 Select the option File Return from e Filing Home Page File Return Upload Sales Invoice Upload Upload Returns invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year ee r expe i r ene f r Monthly Returns has to be entered chronologically starting from the month of April and not allowed to file in between For example the return for the month of May can be filed only after submitting the April month return by the dealer 4 The following menu appears as per the new format for detailed entry Form 11i Commercial Taxes Department 98 5 Enter Consignment Details In Form 11A Date of Detai
4. COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF KERALA HAND BOOK ON e FILING OF VAT RETURN Published by COMMISSIONER COMMERCIAL TAXES DEPARTMENT THIRUVANANTHAPURAM 2008 Commercial Taxes Department MESSAGE As per the modernization programme of the Commercial Taxes Department computerization is progressing in fast pace From 01 01 2009 onwards the Government has decided to introduce e filing of VAT returns of all Registered VAT dealers utilizing the Information Technology The dealers having Internet facility can file the VAT returns using online facilities But dealers having no Internet facility can utilize the service of Akshya Centre for e filing VAT returns at free of cost The simplified system of e filing VAT return enable the Department to capture upto date details on trade and which will also augment revenue collection I request all traders and firms to utilize this opportunity and to co operate with the venture of Department Dr T M Thomas Issac Finance Minister Government of Kerala Commercial Taxes Department FOREWORD It is an honour to say that Kerala is the first State in India to facilitate electronic filing of returns to all dealers having VAT registration in the state Dealers can e File periodical returns from any place at any time through the Internet For those dealers who cannot utilize this option a facility is being introduced in the coming New Year to e File their returns through the selected Ak
5. Secondary No specific size for Primary and Cone 3 Rate of tax fixed Automatically shows the Rate fixed for the selected size of metal crusher 4 Number Enter the number of metal crushers exists 3 Automatically shows the tax for the year after entering the number of metal crushers Compounded due for the Automatically shows the tax for the quarter after quarter arriving the Compounded Tax fixed Col 5 above For Primary the Compounded Tax due would be calculated based on the compounded tax arrived Commercial Taxes Department 75 po _ for secondary ie Half of Secondary Enter remarks if any 6 Enter Section Cooked Food Purchases from Registered Dealers Section B In Form 10D 2 Particulars of goods purchased locally from registered dealers with value excluding tax Commodities Value s In e Filing Cooked Food Purchases Registered Dealers Nature of Transaction Local Purchase From Registered Dealer wd Commodity al Schedule Rate of Tax Value Remarks l Nature of Transaction Select from the options Local Purchase from Registered Dealers Select commodity from the list Schedule Automatically shown while selecting Commodity Rate of Tax Automatically shown while selecting Commodity Value Rs Enter value for Total Purchase Enter remarks if any Commercial Taxes Department 76 7 Enter Section Cooked Food Purchases from Unregistered Dealers Section C
6. 3 Schedule Automatically shown while selecting Commodity 4 Rate of Tax Automatically shown while selecting Commodity Purchase Value Rs Enter value for Purchase Value Reverse Tax Due Under Automatically displayed after entering value in Section 11 7 Rs Purchase Value column Enter remarks if any Important CESS Details have to be entered in the KVAT Summary Section I Note Click Populate from Previous Transactions button in the top to build commodity list automatically 10 Enter details for the section E Purchases In Form 10B Part E Turnover on purchases other than 4th schedule goods schedule Rate Input Tax Commodity entry sub of eligible for set entry Tax off u s 11 a es ee eee 3 1 Local Purchase er a 3 Import i i Total Part C Commercial Taxes Department 5I In e Filing Nature of Transaction Local Purchase gt Commodity ELECTRONIC GOODS a Schedule Mo Rate of Tax 12 5 Purchase Value 4 feooo00 00 ss Tax Paid on Purchase 5 fes000 00 Total 445 e2500 ss Input Tax Eligible for Set Off U S 11 fe5000 00 2OC Pi Remarks 3 Import 2 Select commodity from the list Schedule Automatically shown while selecting Commodity Rate of Tax Automatically shown while selecting Commodity l Nature of Transaction Select from the options 1 Local Purchase 2 Interstate Purchase For Interstate Purchase and Import rate of tax would be shown as act
7. Cess Creditable Enter value for Cess Creditable Note The sum of all creditable from respective sections has to be entered here 10 Total Input Tax 1 Derived the Sum from the above values excluding Cess Creditable ii Tax Due Qutput Tax Due Collected A A4 3 eral Purchase Tax US bi At4 BS Reverse Tax B 125 Debit Notes Fiz Other Qutput Tax surcharge Cess Payable ij Total Output Tax Section B Turnover Details Tax u s 6 2 A 4 Part BA Derived From the sum of Tax due u s 6 2 entered for Non compounding type under Section LA Tax Deductions Reverse Tax D Derived From Section D Reverse Tax Debit Notes I 2 Derived From Section I Debit Note details Other Output Tax Enter value for Other Output Tax Surcharge Enter value for Surcharge Cess Payable Enter value for Cess Creditable Note The sum of all payable from respective sections has to be entered here excluding Cess Payable Commercial Taxes Department 64 iii Net Tax iiMet Tax Que in i vi Less Tax Deferred Rs viNlet Tax Payable fin i vil Interest Payable vil Penalty Payable vill settlement Fee Payable vija Met Cess Payable ixjTotal Tax Remitted iiH ixi Met Tax Creditable F Rs GuAmount Adjusted aganist Arrears xii Balance Tax at Credit x xvl Balance Tax Credit CAF xi xnn Rs 11 Net Tax Due 11 Derived from Total Output Tax amp Total Input Tax When Total Outp
8. Dear MADEENS STORES Upload Purchase Invoice i Welcome to the KYAT ONLINE RETURN FILING A facility of Kerala Commercial Taxes the module for Return Filing Print Form 10 Uploading sales and purchase invoices KYAT ONLINE RETURN FILING is interactive and user friendly It provides flexibility and step by step guidance to he Latest eFiling Circulars enter the periodical return details The facility provides the following options for you Download User Manual gt Enter monthly return as perthe Kerala Value Added Tax Rules 2005 SSS gt Download template for sales purchase invoice details Download Invoice Format Upload sales purchase invoice details Version 1 1 1 Fill or populate the gt Generate Form Mo 10 to submit at respective VAT Circle Sales Purchase invoice details into the prescribed format Please note that Run Date Cha nger gt eFiling is introduced only for those dealers submitting their monthly returns in Set the date format in your PC Form No 10 as ddinmiyyyy Click here to gt On consolidated returns including principal place and branch are required to download WINRAR before executing be furnished in eFiling Date Changer only for windows xP For other OS change the date There are some mandatory prerequisite activities before vou start online return filing They are Use the following links Enter Return gt to enter the return details Latest e Filing Circulars gt to download the latest inform
9. The Other Input Tax and Cess Creditable fields would not be calculated by the system and have to be entered by the dealer Commercial Taxes Department 29 Rs Balance Tax Credit C F column xvi 2 Excess Cess Brought Forward Automatically shown from previous month s Cess from Previous Return Period at Credit Carried Forward to Next Return Period column xvi a ITC for the Return Period C Derived From Section C Purchases Special Rebate D Derived From Section D Special Rebate Input Tax on Capital Goods E Derived From Section E IPT Capital on Goods E1 E2 6 Credit Notes F 1 Derived From Section F Credit Note details Advance Tax Paid G Derived From Section G V AT Advance Tax details 8 Other Input Tax Enter value for Other Input Tax Cess Creditable Enter value for Cess Creditable Note The sum of all creditable from respective sections has to be entered here 10 Total Input Tax 1 Derived the Sum from the above values excluding Cess Creditable Details of Tax Due In Form 10 ii Tax Due Please note that the column for Surcharge and Out put tax Cess Payable are not covered in the present due collected Part z form 10 A 1 A 3 Purchase tax u s 6 2 part A 4 Reverse tax part B column 6 Debit notes Part F 2 column 5 Qutput Tax Due Collected A A Purchase Tax U s BZAR Reverse Tax B Debit Notes Fi Other Output Tax surcharge Cess Payable ii
10. b BOO Output Tax Due Rs 5 e3 Output Tax Collected Rs 7 e3 Select option Local Purchase u s 6 2 Select commodity from the list Schedule Automatically shown while selecting Commodity Rate of Tax Automatically shown while selecting Commodity Concession Type Select option Full Rate Concession Rate of Tax Automatically displayed while selecting Concession Type Total Turnover Rs Enter value for Total Turnover Commercial Taxes Department Purchase Value of Goods Enter Purchase Value of Goods disposed during the disposed during the month month out of the value specified in Total Turnover Rs Balance Taxable Turnover Automatically displayed after entering values in Rs Total and Purchase Value disposed during the month columns Important Automatically carried forward to Special Rebate section in Next Month Tax Due u s 6 2 Rs Automatically displayed after entering values in Total and Purchase Value disposed during the month columns Important Automatically carried forward to Special Rebate section in Next Month Important CESS Details have to be entered in the KVAT Summary Note Click Populate from Previous Sales button in the top to build commodity list automatically 8 Enter details for the section C Turnover under IV Schedule In Form 10B Part C TURNOVER OF GOODS UNDER FOURTH SCHEDULE Turnover under this part shall not be included in Part A 1 a a fs 6 7 8 E E E
11. 08 06 2008 July No No Initiated 1 Ve declare that AWe have compared the above particulars with the records and books of my Our business and the same are truly correctly and completely stated 2 Certified that le have duly paid tax under the Kerala Value Added Tax Act 2003 on maximum retail price at the point of First sale in respect of sale of medicines mentioned above In respect of sales of taxable medicines other than first sales shown as exempted AWe have purchased the goods from a dealer who has paid tax on MRP at the point of first sale or from a subsequent seller of such medicines The actual amount so paid is only recouped on subsequent sales as permitted Further I We have compared the above particulars with the records and books of my our business and the same are true correct and complete 3 We certifies that the net tax due has been paid at te designated bank Chalan enclosed l Accept Submit Select the respective return and press I Accept to confirm the completion of return submission During this stage the status will be changed to Submitted and the return will be transferred to the respective Assessing Authority After accepting the same the status will be changed to Received Assessing Authority can reject the return on valid reasons which can be viewed by the dealer through Print Return link having status as Rejected Reasons can be viewed through the link Enter Return by s
12. Eligible for Shows the sum of Purchase Tax Paid u s 6 2 and Special Rebate Entry Tax Paid will be the same Purchase Tax Paid mentioned above For example the Commodity Balance Taxable Turnover and Tax Due specified in the local purchase under section 2 of April return will be shown automatically in the Special Rebate of May return as Commodity Purchase Value and Purchase Tax Paid columns respectively Total Amount Eligible for Special Rebate would be the same Purchase Tax Paid value Commercial Taxes Department 54 For any correction in the special rebate the local purchase under 6 2 details of previous month need to be revised so that the changes will be reflected in the ongoing month 13 View details for the section H1 IPT on Capital Goods above 5 Lakhs Please note that there is no data entry required for capturing these details as the ITC would be automatically posted for each month based on the Certificate details Form 25B entered at respective Assessment Office In Form 10B Part H input Tax Credit on Capital Goods Purchase value Five lakhs and above Input Tax Balance at credit availed carried Instalment Input Tax Total Form 25B Soe ae No and Credit claimed i issued u s Granted eee 9 lamount due during the in the month month In e Filing Amount Due in the Month Rs 4b 5 Date of Form 256 Issued US 13 1b am om paa ma W TH T se Availed Installment S
13. Enter value for Amount Involved Tax Element Automatically displayed after entering value in Amount Involved column Enter remarks if any Automatically shown while selecting Commodity Commercial Taxes Department 57 Important CESS Details have to be entered in the KVAT Summary Section I 16 View details for the section J Advance Tax Please note that there is no data entry facility available for capturing the Advance Tax as these details are automatically shown from the remittance details already entered at respective Assessment Office Check post All the individual remittance would be displayed and the instrument details can be viewed if needed In Form 10B Part J Details of Advance Tax Paid schedule Description of goods entry sub In e Filing Receipt Number Rate of Tax Purchase ValuejAdvance Tax Paid Select ONO7IRPHYV2N BARS ALLOY STEEL a mmm aooo View Instrument Details E http 10 1 27 43 KYA T Nawas Microsoft Internet Explorer Instrument Details Payment Instrument Instrument Instrument Mode Bank Treasury Branch SubTreasury No Date Amount Karur Vysya CHEQUE Bank Chengannur 4543 04 08 2008 1153 Important CESS Details have to be entered in the KVAT Summary Section I 17 View details for the section K Details of TDS Commercial Taxes Department 58 In Form 10B Part K Details of TDS Amount Name of awarder Details of work deducted Particulars of remittan
14. FORUM Click E File link enter the username and password Kerala Commercial Taxes Get Connected Department TIN a E UMM The username is TIN PIN of the Registered Dealer Passwords shall have to be collected from the respective Deputy Commissioner s Office Option is provided to modify the password later by the dealers After entering the TIN and password the return particulars can be entered Detailed User Manual Latest e Filing Circulars etc can be viewed or downloaded from the e Filing home page Commercial Taxes Department 6 Procedures for filing e Returns through Akshaya Centers In case the dealer does not have internet connectivity in their offices they can file monthly quarterly returns through the selected Akshaya Centers near to their premises on free of cost Permission has been given to the selected Akshaya Centers by Kerala Commercial Taxes Department to file the dealer s return and for that Akshaya User Ids and Passwords have been issued Selected Akshaya Centers have to connect to www keralataxes in website on clicking the E File the login page will be displayed Login using the Akshaya User Id and Password to the e Filing system After confirming the same enter TIN and password to reach the dealer s e Filing Home Page al Taxes Department Kerala Gommercia elcome Kerala VAT eReturn Version 1 1 7 Enter Form 10 Welcome to KVAT ONLINE RETURN FILING Home Page Upload Sales Invoice
15. Filing facility using the Username Registration Number and Password 2 Select the option File Return from e Filing Home Page File Return Upload Sales Invoice Upload Upload Returns Invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year eas Return Type ori Return Period Apne Returns has to be entered chronologically starting from the first quarter April June and not allowed to file in between For example the return for the quarter of July Sep can be filed only after submitting the April June return by the dealer 4 The following menu appears as per the new format for detailed entry A On going contracts projects B Turnover Details B 1 Local Purchase ws 6 2 C Turmover under W Schedule D Reverse Tax E Purchases F Stock Transfer In G Special Rebate ws 12 H 1 Purchase value gt 5 lakh H 2 Purchase value 5 lakh Credit notes and Debit notes J Details of Advance Tax Paid K Details of TDS L Bill Invoice Issued LA Turmover Deductions M Summary statement H Tax payment details Enclosures View Form 10 B Commercial Taxes Department 44 5 Enter details for the Section A Ongoing Contracts Projects Part A Ongoing Contracts Projects in Form 10B In Form 10B Part A Details of On going contracts projects Detail
16. Fill Populate the Invoice Format The format provide is an excel sheet with an added macros a software component Please note the following a All types of invoices ie local interstate stock transfer etc need to be furnished b All kinds of purchase bill details need to be furnished individually TIN is mandatory for all transactions For transactions with Unregistered Dealers TIN can be entered as 99999999999 Similarly for interstate transactions TIN can be entered as 88888888888 However Name and Address are mandatory In the case of transactions with registered dealers only TIN is sufficient Name and Address are not mandatory Show the Value of Goods and VAT paid separately The total amount should be the sum of Value of Goods VAT paid and Cess paid collected After completing the data entry copying press VALIDATE button in the excel sheet extreme right corner to generate the text files text file will be created automatically in the C KVATS folder of local PC Validate Purchases Upload the generated text file to KVATIS e Filing Application steps mentioned below Latest Notification on Purchase Invoice Format reg CESS details There is no separate column provided for capturing CESS paid collected The CESS Amount 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
17. Local Purchase Un Registered Section 3 Nature of Transaction Local Purchase From Un Registered Dealer Schedule C Rate of Tax Pp Value PY Purchase Tax Due u s 6 2 PY Save Changes Nature of Transaction Select from the options 1 Local Purchase from Unregistered Dealers Select commodity from the list Schedule Automatically shown while selecting Commodity 4 Rate of Tax Automatically shown while selecting Commodity Value Rs Enter value for Total Purchase Purchase Tax Due u s 6 2 Automatically displayed after entering details in the Value column Enter remarks if any Commercial Taxes Department 41 6 Enter details for the section Turnover Details Section 4 to 10 in the Form 10A In Form 10A 4 Total sales turnower for the quarter Rs 5 Exemption claimed for goods other than medicines Rs 6 Exemption claimed for medicines Rs 7 Turnover of taxable goods for the quarter Rs L 4 616 amp Presumptive Tax due on turnover of taxable goods 9 Total Tax Due 378 a Py 10 Total tax paid 1 1 Particulars of remittances In e Filing Presumptive Return Details Total sales turnover for the Enter value for Total Sales Turnover quarter other than medicines medicines Turnover of taxable goods for the quarter for column 2 and 3 in the table E Presumptive Tax due at the rate of 0 5 on taxable turnover for column 4 in the table 5 Automatically shown from the va
18. No 10B filed by Works Contractors 43 D Form No 10C filed by Awarders 70 E Form No 10D filed by Quarterly Compounding Payer s 73 F Form No 10DA filed by Monthly Compounding Payer s 83 G Form No 10E filed by Casual Trader s 88 H Form No 10F filed by Government Agencies 91 I Form No IIA filed by Parcel Agencies 97 J Form No 11B filed by Banks 100 Commercial Taxes Department What is a Return A return is a Self attested consolidated list of business transactions during a return period i e monthly quarterly annually depends on the Return Form Type for a dealer What is e Return The process of capturing the self attested details of business transactions during a return period i e monthly quarterly annually depends on the Return Form Type using the Kerala Value Added Tax Information System KVATIS online e Filing Application provided through official website of Kerala Commercial Taxes Department Who can file e Returns Dealers who have been allocated TIN or PIN Registrations from the respective Commercial Taxes Department can file e Return What are the types of returns There are 10 types of returns based on the Registration Type applied by the dealer They are as follows Form No 10 Dealers having VAT Registrations TIN filing monthly returns Form No 10A Dealers having Presumptive Registrations PIN filing quarterly returns Form No 10B Works Contractors TIN filing quar
19. Rs Purchase Value column Enter remarks if any Commercial Taxes Department 19 Important CESS Details have to be entered in the KVAT Summary Section I Note Click Populate from Previous Transactions button in the top to build commodity list automatically 11 Enter details for the section C Purchases In Form 10 Part C Turnover on purchases other than 4 Schedule goods Schedule Commodity entry sub eS Total ii Total 2 Total Part Cj In e Filing Nature of Transaction Commodity Schedule Rate of Tax Purchase Value 4 Tax Paid on Purchase 5 Total 4 5 Input Tax Eligible for set Of s 11 Remarks Purchase ke eee Value ei purchase Local Purchase ELECTRONIC GOODS ee 125 20000000 25000 00 e2500 e5000 00 on Total 4 5 Input Tax eligible for set off u s 11 Commercial Taxes Department 20 Nature of Transaction Select from the options 1 Local Purchase 2 Interstate Purchase 3 Import Rate of Tax Automatically shown while selecting Commodity For Interstate Purchase and Import rate of tax would be shown as actual but the Tax Paid and ITC setoff would be zero 6 Tax Paid on Purchase Enter value for Tax Paid on Purchase Automatically displayed after entering value in Purchase Value column Input Tax Eligible for Set Off For Local Purchase Enter actual value of ITC U S 11 eligible for set off For Inters
20. designated bank Chalan enclosed l Accept Submit Select the respective return and press I Accept to confirm the completion of return submission During this stage the status will be changed to Submitted and the return will be transferred to the respective Assessing Authority After accepting the same the status will be changed to Received Assessing Authority can reject the return on valid reasons which can be viewed by the dealer through Print Return link having status as Rejected Reasons can be viewed through the link Enter Return by selecting respective month and further for necessary modification For further queries on e Filing please send your valuable feedbacks through the mail address itmc taxes gmail com Commercial Taxes Department 38 2 Form No 10A Presumptive Return 1 Connect to Internet gt Login to www keralataxes in e Filing facility using the Username Registration Number and Password 2 Select the option File Return from e Filing Home Page File Return Upload Sales Invoice Upload Upload Returns invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year eas Return Type ori Return Period Apne Returns has to be entered chronologically starting from the first quarter April June and not allowed to file in between For example the return for the qua
21. e Filing Nature of Transaction Local Purchase u s Biz Y Commodity 1 CHORAPINE SOFT WOOD al Schedule 2 z Rate of Tax So 3 12 5 Concession Type 4aj Ful Rae Concession Rate of Tax alb 12 5 Total Turnover Ris 4 imo sss Exemption Claimed Rs 5 BOL Taxable Turnover R s 6 BOL Output Tax Due Rs 8 63 Output Tax Collected Rs 7 63 Commercial Taxes Department 15 Nature of Transaction Select option Local Purchase u s 6 2 2 Select commodity from the list 3 4 Rate of Tax Automatically shown while selecting Commodity Concession Type Select option Full Rate If no concession applicable Concession Rate of Tax Automatically displayed while selecting Concession Type 7 Total Turnover Rs Enter value for Total Turnover az Schedule Automatically shown while selecting Commodity Purchase Value of Goods Enter Purchase Value of Goods disposed during the disposed during the month month out of the value specified in Total Turnover Rs Balance Taxable Turnover Automatically displayed after entering values in Rs Total and Purchase Value disposed during the month columns Important Automatically carried forward to Special Rebate section in Next Month 11 Tax Due u s 6 2 Rs Automatically displayed after entering values in Total and Purchase Value disposed during the month columns Important Automatically carried forward to Special Rebate section in Next Month
22. 3 TURNOVER OF MEDICINE OF DEALERS PAYING TAX UNDER SECTION 8 Turnover under this part shall not be included in part a Schedule Turnover In e Filing Commodity 1 MEDICINES OTHER H Schedule II Rate of Tax 6 3 Bo Total Turnover Rs 4 hooo oo Exempted Turnover Rs if ty Balance Turnover R s N6 hooo MRP alue Rs AC hioo o ooo Total Tax Collected on MRP Rs JiB ean Total Tax Due on MRP Rs 39 e308 s ae Remarks in Total Turnover S Eee Timore E Toin ama Exempion Tumorercobans oo Total and Exemption Turnover columns 7 MRP Value Rs Enter MRP Value corresponding for the Balance Turnover LE Total Tax Collected on MRP Enter value for Tax actually collected on MRP Rs Total Tax Due on MRP Rs Automatically displayed after entering values in Total and Exemption Turnover columns 10 Enter remarks if any Commercial Taxes Department 14 Important CESS Payable should be excluded from the Total Tax Collected CESS Details have to be entered in the KVAT Summary Section I Note Click Populate from Previous Sales button in the top to build commodity list automatically 7 Enter details for the section A 4 Local Purchase u s 6 2 In Form 10 A 4 LOCAL PURCHASES TAXABLE UNDER SECTION i Turnover over Purchase value of Schedule ye goods manci Tax due y 5 Taxable entry sub entry Total Exempted Balance disposed u s 6 2 during the oe ee gt A In
23. Form 11B Details of document enclosed Date on Name and with the bills which the address of bills was the drawer discounted or cleared consigner negotiated of goods In e Filing The above details are capturing separately through two different screens Firstly the system captures the details of each consignor consignee Date of clearing forwarding transporting E Name of the consigner shipping ae Consignee Registration Status SELECT o YC LConsignee TIN El Name of the consignee FT ai Ea Address of the consigner shipping Address of the consignee Remarks Commercial Taxes Department 102 Date of clearing Enter Select date Name of the Consigner Enter Consigner Name Address of the Consigner Enter Consigner Address Consignee Registration Status Select status of Consignee Registration Registered Unregistered Kerala Registered Unregistered Other state 4 Consignee TIN TIN of the Consignee Mandatory selection when Consignee Registration Status is Registered Kerala For Registered dealers Other state this field 1s optional For Unregistered dealers Kerala amp Other state TIN does not required to be entered 5 Name of the Consignee Enter Consignee Name 6 Address of the Consignee Enter Consignee Address On saving the details system prompts to enter commodity level data Commodity Details SE Total Amount of Commodi Bill No B
24. HMO081 cb Apr ellhd AAAA Interstate Sales Interstate Sales BOOOO 00 1200 00 61200 00 Commercial Taxes Department 35 Purchase Format Total Invoice Invoice No Amount Mandator Mandator THMOO7E G Apr20A JAMin 500000 000 00 2600000 THM R Apre00d 399993933993 Unregistered Dealer Unregistered Dealer 0000 00 1200 00 yeo 24 Fill Populate the Invoice Format The format provide is an excel sheet with an added macros a software component Please note the following a All types of invoices ie local sales interstate stock transfer etc need to be furnished b TIN is mandatory for all transactions For transactions with Unregistered Dealers TIN can be entered as 99999999999 Similarly for interstate transactions TIN can be entered as 88888888888 However Name and Address are mandatory In the case of local transactions only TIN is sufficient Name and Address are not mandatory c All 8 8E bill details need to be furnished individually Only Consolidated figures to be specified for 8B bills in a single row 1 e the sum of all 8B bills can be entered in a single row where TIN can be entered as 99999999999 and Name amp Address as Retail Transactions d Show the Value of Goods and VAT paid separately The total amount should be the sum of Value of Goods VAT paid and Cess paid collected e After completing the data entry copying press VALIDATE button in the excel sheet extreme right corner to generate the t
25. In Form 10D B Particulars of goods purchased from persons other than registered dealers Commodities i Purchase tax due U s 6 2 In e Filing Cooked Food Purchase Un Registered Dealers Nature of Transaction Local Purchase From Un Registered Dealer Commodity al Schedule Rate of Tax alue Purchase Tax Due u s bf2 Remarks Save Changes Nature of Transaction Select from the options Local Purchase from Unregistered Dealers Select commodity from the list Schedule Automatically shows while selecting Commodity 4 Rate of Tax Automatically shows while selecting Commodity Value Rs Enter value for Total Purchase Purchase Tax Due u s 6 2 Automatically displayed after entering details in the Value column Enter remarks if any Commercial Taxes Department JI 8 Enter Section Cooked Food Turnover Details Section D In Form 10D D Cooked Food u s 8 c i Turnover for the Month Compounded Quarter in Tax Due for Rs for the Rate of the Month in Category Month Tax u s 8 1 Cooked Food and Beverages 2 Other Goods Rs In e Filing Cooked Foods u s 8 c i Category p Select i y Turnover for Month Quarter Rate of Tax 0 5 s Compounded Tax Due for Month Quarter Remarks Save Changes 1 Category Select from the List Cooked Food and Beverages Other Goods Turnover for the quarter Enter value for Turnover of the quarter 3 Rate of Tax Shows the Ra
26. Note 5 Debit Note 6 Delivery Notes Form 15 2 Serial From No Enter value for the Series From No If the dealer have branches prefix characters can be used for denoting branch wise series like TVMO001 EKM001 CLTOO1 etc Serial To No Enter value for the To No of a particular series Enter remarks if any Commercial Taxes Department 28 19 Enter details for the section I KVAT Summary Please note that there is no data entry required in KVAT Summary as they are automatically arrived from the respective sections Section A to J in the Form 10 except for few columns which are shown below Details of Tax at Credit In Form 10 Please note that the column for Cess Creditable is not covered in the present form 10 ij Tax at Credit Excess in put tax credit brought forward from previous return period Input tax claimed for the return period Part C Column 7 Column 7 Input tax on capital goods Part E column 5 Credit notes Part F 1 column 5 Advance tax paid Part G Rs column 5 EJ Others Specify Rs Rs Total 1 5 gt pecial rebate Part D 6 T In e Filing Excess Input Tax at Credit B F Rs i Excess Cess Brought Forward from Previous Return Period fo Input Tax Claimed for the Return Periodi hes Special Rebate D booo Input Tax on Capital Goods E leo Credit Notes Fi1 ie Advance Tax Paidi Other Input Tax Cess Creditable i Total Input Tax Note
27. Page File Return Upload Sales Invoice Upload Upload Returns invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year eas Return Type ori Return Period Apne Returns has to be entered chronologically starting from the first quarter April June and not allowed to file in between For example the return for the quarter of July Sep can be filed only after submitting the April June return by the dealer 4 The following menu appears as per the new format for detailed entry Metal Crushing Unit Cooked Food Purchases Registered Dealers Cooked Food Purchases UnRegistered Dealers e Cooked Food Turnover Cooked Food Bills Issued Video Casette lending wis 8 d Abstract e View Form 10D Payment Details e Enclosure Details Commercial Taxes Department 74 5 Enter Section Metal Crushing Unit Section A In Form 10D A Metal Crushing Unit Details of Crusher Compounded TO for the Compounded Taz Due for month tr in Tax fixed for the month in In e Filing METAL CRUSHING UNITS U S 8 b Category Select x Size Select Fate of Tax Fixed Number Compounded Tax Fixed Compounded Tax Due for the Quarter Remarks Save Changes Category Select the Category of Metal Crusher from the list Secondary Primary Cone Size Select the Size from the list Applicable only for 4
28. Select No of Shops Rate of Tax per year Compounded Tax Due for the year Remarks Save Changes l Category Select from the List Within Municipal Corporation Other places not covered above No of Shops Enter No of shops oo Rate of Tax per year Shows the Fixed Rate for the selected category a Tax due forthe Automatically shows the Compounded Tax Due Quarter Rs after entering the No of shops 5 Remarks Enter remarks if any Commercial Taxes Department 80 11 Enter details of Section Abstract Section G In Form 10D Abstract Total tax due Interest if any Total amount due In e Filing Abstract ancel Edit Form Turnover of Metal Crushing Units Total Tax Due Interest Total Amount Due Hemarks Turnover of Metal Crushing Units This is a part of Section A Metal Crushing Unit Enter total turnover of metal crushing units including all category and size Automatically shows from the tax due of above sections Metal crushing unit Cooked food purchase from unregistered dealers Cooked food Turnover Video Cassettes Enter the value for Interest if any Total Amount Due Automatically shows the value from column 2 amp 3 above Enter remarks if any Commercial Taxes Department 8 12 Enter details of Section Payments Section H In Form 10D Tax payment details No and date of Cheque Demamd Name and Place of dratt challan Amountin ks draw
29. Tax Due Rs Automatically displayed after entering values in ere Total and Exemption Turnover columns 9 Remarks Enter remarks if any OO O 6 Enter Section Tax Payment Details In Form 10E 04 Tax paid Rs D5 Balance Fs 06 Mode of In e Filing Mode ASA RECEIPT 1 Mode Select from the options 1 Cheque 2 Demand Draft 3 Challan 4 Cash Receipt Tax Paid Enter Enter the value of Total Tax Paid sd value of Total Tax Paid 3 Balance Enter the value of Total Tax Fatt __ calculates the Balance Amount w r t the Total Tax Due PE 7 Generate View Form 10E Click the link View Form 10E to generate the Form 10E any time as per the statutory format Commercial Taxes Department 91 8 Form No 10F Government Department s Return 1 Connect to Internet gt Login to www keralataxes in e Filing facility using the Username Registration Number and Password 2 Select the option File Return from e Filing Home Page File Return Upload Sales Invoice Upload Upload Returns invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year eas Return Type ori Return Period Apne Returns has to be entered chronologically starting from the first quarter April June and not allowed to file in between For example the return for the quarter of July Sep can be filed only af
30. as Credit notes Debit notes Delivery Notes Form 15 In e Filing Particulars Serial From No serial To No Remarks Sales Bills Invoices Cash Memos TMI O01 TM FOU Commercial Taxes Department 60 Particulars Select from the options 1 Sales Bills Invoices Cash Memos 2 Purchase Bills 3 Delivery Challan 4 Credit Note 5 Debit Note 6 Delivery Notes Form 15 Serial From No Enter value for the From No of a particular series Prefix characters have be used for denoting branch wise series like TVM EKM CLT etc 19 Enter details for the section LA Tax Deduction Summary This is a portion of Part B in the Form 10B where the following details are captured separately based on compounding type a Deduction of ITC b Deduction of Special Rebate c Tax Due u s 6 2 In e Filing B Turnover Details Important The CESS details have to be entered in the KVAT Summary Section I Amount received receivable during Exemption under Taxable Rate of Output tax Edit Compounding Type the return period rule 10 turnover tax due a NON COMPOUNDED 12 5 9000 1000 8000 1000 w NON COMPOUNDED P ojah 1400 1300 Click the Edit button the following screen appears for the data entry Enter the details corresponding to the selected Compounding Type L A Turnover Deductions Cancel Edit Form Input tax credit fio Special rebate 500 Tax due u s 6 2 fio Commercial Taxes Departm
31. asury Branch Sub Treasury Sa Challan Cheque DD No Instrument Date DD MM Y YY O Instrument Amount C Mode of Payment Select from the options 5 Cheque 6 Demand Draft 7 Challan 8 Cash Receipt Commercial Taxes Department 66 22 Enter details for the section Enclosures Enclosures cE 7 otatement of Interstate Sales 5 nitatemernt of Local Purchases T ves 7 otatement of Local Purchases from persons other than Registered Dealers C ves Select the furnished enclosures from the list 23 Generate View Form 10B Click the link View Form 10B to generate the Form 10B any time as per the statutory format 24 Download Invoice Format Download the Invoice Format from the e Filing Home Page and save into the local PC This is purely an offline system and does not require internet connectivity after the download process Downloading is a one time activity and the same sheet can be used multiple times unless there is no change in the format prescribed Please note that only the Purchase Statement is required to be filed in the case of Form 10B Purchase Format For Un Registered Dealer Enter 99999999999 ff Digits as Registration No and Enter Name and Address After entering the details click Validate Purchases button to generate upload file Mandatory process THM OO antMI Urregstered Dealer Unregistered eae 0000 00 woi Jei Commercial Taxes Department 67 25
32. ate Stock Transter Qut Commodity 1 ELECTRONIC GOODS Schedule e IV Rate of Tax Yo 12 5 stock Transfer lmport Value Rs Iit io0000 00 Remarks Transaction Type Select from the options 1 Interstate Stock Transfer Out 2 Local Stock Transfer Out Commodity 1 Select commodity from the list Schedule 2 Automatically shown while selecting Commodity Stock Transfer Import Value Enter value for Stock Transfer Value Rs Enter remarks if any Rate of Tax Automatically shown while selecting Commodity Note Click Populate from Previous Sales button in the top to build commodity list automatically Commercial Taxes Department 18 10 Enter details for the section B Reverse Tax In Form 10 Part B REVERSE TAX Particulars of Schedule Purchase Reverse Tax due transaction causing Commodity Entry sub Rate of Tax Reverse tax under Section 11 7 In e Filing Transaction Type 1j Wrong Input Tax claim Commodity 2 ELECTRONIC GOODS Scheduley IV Rate of Tax 1 12 5 Purchase value Rs 5 2000 Reverse Tax Due Under Section 11 7 Rs i b 260 00 Remarks 1 Transaction Type Select from the options 1 Consumption for own use 2 Damage theft etc of the goods 3 Stock Transfer up to 4 2 4 Stoppage of Business 5 Wrong Input Tax Claim 6 Others 2 Reverse Tax Due Under Automatically displayed after entering value in Section 11 7
33. ation on e Filing Download User Manual gt to down load the detailed user manual on e Filing procedures Download Invoice Format gt to down load the invoice format excel sheet related to sales and purchase bills Upload Sales Purchase Invoices gt to upload the Sales Purchase text files Print Return gt To know the current status of the return The completed return can be submitted to generate Return Print Outs which has to be submitted at the respective VAT Circle along with the instrument VV V VV WV Commercial Taxes Department The detailed procedures are as follows 1 Form No 10 VAT Return 1 Select the option File Return from e Filing Home Page File Return Upload Sales Invoice UploadUpload Returns nveice Print Return 2 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year am Return Type Origa Return Perini ei Monthly Returns has to be entered chronologically starting from the month of April and not allowed to file in between For example the return for the month of May can be filed only after submitting the April month return by the dealer 3 The following menu appears as per the latest format for detailed entry Al Sales Local A Sales Inter State A3 Medicine Turnover A4 Local Purchase u s 6 2 A5 Turnover under M Schedule AA Stock Transfer Out B Reverse Tax C Purchases CA Stock Transfer In D Spec
34. ave Changes Purchase Value Enter the value of Purchase Value eo Supplier TIN TIN of Supplier if any Supplier Details Name Address of Supplier Commercial Taxes Department 94 7 Enter Section Interstate Purchases Section 05 In Form 10F 3 Details of interstate purchases GOODS PARTICULARS OF PURCHASE WHETHER D THE SUPPLIER TIN VALUE FORM USED Inter State Purchase Section 5 Nature of Transaction Schedule ee pat of tax n Purchase Value R Whether D Form used Y N Save Changes 2 Commodity Select commodity from the list Supplier Details Name Address of Supplier Whether D form used Y N Select Yes or No 2 on a 8 Enter Section Works Contracts Executed Section 06 Commercial Taxes Department 95 In Form 10F 6 Details of works contracts executed DETAILS OF PARTICULARS OF CONTRACT DETAILS WORKS CONTRACTOR VALUE AWARDED amp TIN In e Filing Contracts Details Contract Value PO Particulars of Contractor Po Contractors TIN PO TDS Value es TDS Details tc t OSOC SsC SCS Save Changes Details of Work Enter details of work Contract Value Enter value of contract Particulars of Contractor Name of Contractor Contractors TIN TIN of Contractor if any 5 TDS Value Amount TDS deducted TDS Details Details of TDS Commercial Taxes Department 96 9 Enter Section Particulars of Remittance Section 07
35. cally 13 View details for the section D Special Rebate Please note that there is no data entry required for the Special Rebate as they are calculated by the system from the Balance Taxable Turnover and Purchase Tax Due of previous month s return Commercial Taxes Department 22 In Form 10 pecial Rebate under section 12 Furchase tax Total m a Entry Tax paid u s 6 2 aid durin amount during the P amp i eligible for the return oe previous special rebate Purchase Total Amount Eligible for Special RebateiRs ol fs 6 fe CHORAPINE m E SOFT WOOD I i 1 Commodity Shows the commodity as per previous month s local purchase under 6 2 Shows the rate of tax 4 Purchase Value Shows the Balance Taxable Turnover of previous month s local purchase under 6 2 5 Purchase Tax Paid u s 6 2 Shows the Tax Due of the previous month s local during the previous month purchase under 6 2 ean e lea a Return Period will be zero always Shows the same Purchase Tax Paid u s 6 2 Special Rebate shown in the column 5 above For example the Commodity Balance Taxable Turnover and Tax Due specified in the local purchase under section 2 of April return will be shown automatically in the Special Rebate of May return as Commodity Purchase Value and Purchase Tax Paid columns respectively Total Amount Eligible for Special Rebate would be the same Purchase Tax Paid value of previous month For any correcti
36. ce eee eee as yoies of 20C 20F to be attached In e Filing Details of the awarders would be listed as shown below A Ongoing Projects Contracts TDS Details Serial No Details of awarder with work order Nature of work Compounding Type Select Record 3 ALICE Electrical Contracts 20 NON COMPOUNDED 12 5 d p p 1 NISHA RAKESH Electrical Contracts 20 NON COMPOUNDED 4 JISHY All structural contracts 30 NON COMPOUNDED 12 5 On selecting the respective row awarder the following screen would be displayed K Details of TDS Amount deducted fio Rpedvremarks Save Changes Reset Amount Deducted Enter the value for TDS deducted amount Enter remarks if any On saving the above screen the following screen appears for capturing the instrument details related to the TDS deduction Commercial Taxes Department Mode of Payment Bank Treasury Branch Sub Treasury Challan Cheque DD No Instrument Date DD0 MM YYYY Instrument Amount Mode of Payment 59 El E n a Select from the options 1 Cheque 2 Demand Draft 3 Challan 4 Cash Receipt 2 Select Branch Sub Treasury from the list 6 Instrument Amount Enter the Amount in the instrument 18 Enter details for the section L Bill Invoice Issued In Form 10B Part L Details of Bills invoices Debit notes credit notes etc used Particulars Purchase Bills 2 ae Delivery challan Se S
37. d press Upload File You will get a message after successful transfer 26 Submit and Print Form 10 This is the final step in the e Filing procedure After completing the Form 10 data entry and invoice text file uploading select the link Print Return Commercial Taxes Department 37 Assessment Year 2008 2009 Return Type Return ID Return Filed date Return Period Sales Invoice Attached Purchase Invoice Attached Status ORIGINAL 320107 4VR01 19 2008 09 06 2006 May Yes Yes Submittec ORIGINAL 320107 AVR01 20 2008 05 06 2005 June No No Initiated ORIGINAL 320107 AVRO1 21 2008 08 06 2008 July No No Initiated 1 Wve declare that AWe have compared the above particulars with the records and books of my Our business and the same are truly correctly and completely stated 2 Certified that le have duly paid tax under the Kerala Value Added Tax Act 2003 on maximum retail price at the point of First sale in respect of sale of medicines mentioned above In respect of sales of taxable medicines other than first sales shown as exempted AWe have purchased the goods from a dealer who has paid tax on MRP at the point of first sale or from a subsequent seller of such medicines The actual amount so paid is only recouped on subsequent sales as permitted Further I We have compared the above particulars with the records and books of my our business and the same are true correct and complete 3 ie certifies that the net tax due has been paid at te
38. e 1000 Compounding Nature Shows the respective compounding nature 2 Amount received during the Shows the value entered in Amount received return period during the quarter of Part A 3 Exemption under Rule 10 Rs Enter the value Taxable Turnover Rs Automatically displayed based on the details 5 entered in the Amount received during the return period and Exemption Col 2 and 3 above T Shows corresponding Tax Rate for the respective Compounding Nature Output Tax Due Rs Automatically displayed based on the details entered in Taxable Turnover Note The details like Deductions ITC and Special Rebate Tax Due u s 6 2 would be captured separately in the section LA shown below Commercial Taxes Department 47 Important CESS Details have to be entered in the KVAT Summary 7 Enter details for the section B 1 Local Purchase u s 6 2 In Form 10B A 4 LOCAL PURCHASES TASABLE UNDER SECTION 6 2 Turnover Purchase value of Schedule soods Panti Tax due e i dis d Taxable B19 y sub entry _ Total Exempted Balance disposed oyer 2 5 OF during the mines a ep A In e Filing Nature of Transaction Local Purchase u s biz Y Commodity 1 CHORAPINE SOFT WOOD al Schedule 2 Mo Rate of Tax 3 hes Concession lype 4aj Ful Rate amp Concession Rate of Tax So 4b i250 Total Turnover Rs 4 foo Exemption Claimed Rs 5 BOO Taxable Turnover Rs
39. ected Rs 7 Output Tax Due Rs 0 Remarks CASHEW raw E II r ee o hoo a a 0 00 oon 20000 OU 11 Commercial Taxes Department 12 p lt Nature of Transaction Select from the options 1 Interstate Sales 2 Export Sales 3 Sale in the course of Export 4 Sale in the course of Import Select commodity from the list Schedule Automatically shown while selecting Commodity Rate of Tax Automatically shown while selecting Commodity Concession Type Select options 1 Full Rate If no C Form furnished 2 Sale with C Form 3 or 2 as applicable 3 Sale against H Form Zero Rated Concession Rate of Tax Automatically displayed while selecting Concession Type Total Turnover Rs Enter value for Total Turnover Enter Exemption Claimed out of the value Exemption Claimed Rs specified in Total Turnover Taxable Turnover Rs Automatically displayed after entering values in Total and Exemption Turnover columns 11 Output Tax Due Rs Automatically displayed after entering values in Waa Total and Exemption Turnover columns Important CESS Payable should be excluded from the Output Tax Collected CESS Details have to be entered in the KVAT Summary Section I i Note Click Populate from Previous Sales button in the top to build commodity list automatically 6 Enter details for the section A 3 Medicine Turnover Commercial Taxes Department 13 In Form 10 A
40. ee bank treasury In e Filing Shows the Total Amount Due from the Abstract Section The total amount due will be the minimum amount and without that the details can not be saved Total Amount Due 0 Paid Amount 125 Balance Amount 0 00 Excess Payment 125 0 Mode of Payment SelectOne gt Bank Treasury San al Branch Sub Treasury al al Challan Cheque DD No o Instrument Date 0D MM Y ea g Instrument Amount oOo 1 Mode of Payment Select from the options 1 Cheque 2 Demand Draft 3 Challan 4 Cash Receipt 2 6 Instrument Amount Enter the Amount in the instrument Commercial Taxes Department 82 13 Enter details of Section Enclosures In e Filing Enclosures Select i otatement of Local sales T YEs 2 otatement of Interstate sales T YEs otatement of Export sales T YEs 5 otatement of Local Purchases IT YEs otatement of Inter State Purchases T YEs otatement of Local Purchases from persons other than Registered Dealers C ves Select the furnished enclosures from the list 14 Generate View Form 10D Click the link View Form 10D to generate the Form 10D any time as per the statutory format Commercial Taxes Department 83 6 Form No 10DA Compounding Return Monthly 1 Connect to Internet gt Login to www keralataxes in e Filing facility using the Username Registration Number and Password 2 Select the option F
41. electing respective month and further for necessary modification For further queries on e Filing please send your valuable feedbacks through the mail address itmc taxes gmail com Commercial Taxes Department 70 4 Form No 10C Awarders Return 1 Connect to Internet gt Login to www keralataxes in e Filing facility using the Username Registration Number and Password 2 Select the option File Return from e Filing Home Page File Return Upload Sales Invoice Upload Upload Returns Invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year eas Return Type ori Return Period Apre Returns has to be entered chronologically starting from the first quarter April June and not allowed to file in between For example the return for the quarter of July Sep can be filed only after submitting the April June return by the dealer 4 The following menu appears as per the new format for detailed entry e Awarders Return Commercial Taxes Department 71 5 Enter details for this section In Form 10C Name and address of the Regn Certificate No if any ra T ira In e Filing Hame of the contractor Address of the contractor Fegn Certificate Mo if any Date of contract DD MALYYYYT Amount of contract Period of completion of work Transfer of Material Amount Paid Amount Deducte d Paym
42. ent 1 Input Tax Credit Enter the total ITC pertains to the selected compounding type the selected compounding type Enter the total tax due u s 6 2 pertains to the selected compounding type The amounts entered will have cross checking with the sum of amounts entered in the sections Part E G and BA respectively The sum of the above details as part of the Non compounded type would be automatically posted to the KVAT summary Section M in the corresponding columns 1 2 1 3 11 2 respectively The details of Compounded type would not be considered for building KVAT Summary 20 Enter details for the section M KVAT Summary In Form 10B Part M Summery statement i Tax at Credit Out put tax due Part or Feed ue B column T f i l previous return period Input tax claimed for the _ Purchase tax u s 2 eturn period Part E Col T Part B column 12 special rebate part G Reverse tax Part D column 7 column 6 Input tax on capital goods Fart H column 3 Credit notes part I column a tax paid Part J column 5 pin ecify pa per tax due 11 1 i W Vi j 4 Wi i Wili j Ne TE TE i Sa ety eaten adjusted against arrears Ris ea eters tax at credit carried forward to next return period x xi Commercial Taxes Department 62 In e Filing Please note that there is no data entry facility available for KVAT Summary as they are automatically derived from t
43. ent Mode Payment Amount Remarks Save Changes Reset and office of Regn Date of contract Amount of contract Period of completion of work ected i Whether the contract involves transfer of materials by the Payment so far el contract amount towards Y AT Amount deducted from the Details or payment of VAT Remarks SELECT ONE Select Line Commercial Taxes Department 72 Name of the Contractor Address of the Contractor Enter the Address Registration Certificate No Enter the TIN PIN if exists if any Enter Select the date Enter value for Contract Amount Period of Completion of Work Enter details of work completion period Transfer of Material Select Options Yes No Enter details of Amount Paid Amount Deducted Enter details of Amount Deducted 10 Payment Mode Select Payment Mode whether DD Cheque Challan Cash Receipt 11 Enter Payment Amount Enter remarks if any The Amount Paid will be the minimum Payment Amount and without that the details can not be saved 6 Generate View Form 10C Click the link View Form 10C to generate the Form 10C any time as per the statutory format Commercial Taxes Department 73 5 Form No 10D Compounding Return Quarterl 1 Connect to Internet gt Login to www keralataxes in e Filing facility using the Username Registration Number and Password 2 Select the option File Return from e Filing Home
44. erived From Section G Advance Tax details related to CST xiv CST Adjustable Amount 15 xv Balance CST Payable Derived from CST Due amp CST Adjustable x111 x1v Amount when CST Due gt CST Adjustable C F x11 x111 when Balance Tax at Credit gt CST Due Derived from Cess Payable amp Cess Creditable Forward to Next Return Period When Cess Creditable gt Cess Payable Commercial Taxes Department 33 20 Enter details for the section J Tax Payment Shows the Total Amount Payable from the KVAT Summary section This would be the sum of Total Tax Remitted column ix and Balance CST Payable column xv from the KVAT Summary The Minimum Paid Amount should be equal or greater than the Total Amount Due In Form 10 Part J Tax payment details No and date of chalan demand Amount Name and place of Treasury Bank draft cheque In e Filing Total Amount Due 0 Paid Amount 125 Balance Amount 0 00 Excess Payment 125 0 Mode of Payment SelectOne gt Bank Treasury ry Branch Sub Treasury O O Challan Cheque DD No oOo O O Instrument Date 00 MM Y Y ss EA Instrument Amount a 1 Mode of Payment Select from the options 1 Cheque 2 Demand Draft 3 Challan 4 Cash Receipt Bank Treasury Select Bank Treasury from the list 4 Challan Cheque DD No Enter the No of the instrument Instrument Date Enter the Date of the instrument 6 Instr
45. 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 Commercial Taxes Department 68 26 Upload Purchase text file Now again connect to internet and login to KVAT eFiling Application Select the link Upload Purchase Assesomen Year 2008 2009 o Return Type Return ID Return Filed date Return Period Sales Invoice Attached Status Seler ORIGINAL 320107AWR0119 2008 09 06 2000 May Yes Submitted ORIGINAL 320107 WRO1 20 2008 05 08 2008 June No Initiated ORIGINAL J20107 WRO1 21 2008 06 06 2008 duly No Initiated File to Upload CAKVATS S alesti Browse et Select the respective return from the list subsequently select the Purchase txt in the C KVATS folder of your local PC using Browse button and press Upload File You will get a message after successful transfer Commercial Taxes Department 69 27 Submit and Print Form 10 This is the final step in the e Filing procedure After completing the Form 10 data entry and invoice text file uploading select the link Print Form 10 Assessment Year 2008 2009 Return Type Return ID Return Filed date Return Period Sales Invoice Attached Purchase Invoice Attached Status ORIGINAL 3201074VR01 19 2008 09 06 2008 May Yes Yes Submittec ORIGINAL 320107 4VR01 20 2008 05 06 2006 June No No Initiated ORIGINAL 320107 AVRO1 21 2008
46. ext files automatically created in the C folder of local PC Validate Saes f Perform the above operations for both Sales and Purchase separately g Upload the generated text file to KVATIS e Filing Application Commercial Taxes Department 36 Latest Notification on Sales Purchase Invoice Format reg CESS details There is no separate column provided for capturing CESS paid collected The CESS Amount 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 25 Upload Sales Purchase text files Now again connect to internet and login to KVAT eFiling Application Select the link Upload Sales or Upload Purchase Assessment Year 2008 2009 Return Type Return ID Return Filed date Return Period Sales Invoice Attached Status ORIGINAL 320107 WVRO1 19 2008 09 08 2008 May Yes Submitted 4 ORIGINAL 320107 WWRO1 20 2008 05 08 2008 June No Initiated gt ORIGINAL 320107 WWRO1 21 2008 08 08 2008 July No Initiated gt File to Upload IC KVATS Sales tet Browse Select the respective return from the list subsequently select the Sales txt Purchase txt in the Local PC using Browse button an
47. he respective sections of the return form except for the following Other Input Tax Cess Creditable Other Output Tax 5 _ Cess Payable o O A Interest Payable v1 8 Penalty Payable ity 9 Settlement Fee Payable viii o o Amount Adjusted against Arrears x1 i Tax at Credit Excess Input Tax at Credit G F Rs fo Excess Cess Brought Forward from Previous Return Period fo Input Tax Claimed for the Return Periodic Veo Special Rebate D booo Input Tax on Capital Goods E hed Credit Notes FiTii 125 Advance Tax Paidi fo Other Input Tax Cess Creditable i Total Input Tax Excess Cess Brought Forward Automatically shown from previous month s from Previous Return Period Cess at Credit Carried Forward to Next Return Rs Period Column xvi a Input Tax Claimed for the Derived From the sum of ITC entered for Non Return Period Part E compounding type under Section LA Tax Deductions 4 Special Rebate Part G Derived From the sum of Special Rebate entered for Non compounding type under Commercial Taxes Department 63 ps Section LA Tax Deductions 3 Input Tax on Capital Goods Derived From Section H IPT on Capital Goods Part H 1 2 6 Credit Notes Part I 1 Derived From Section I Credit Note details 7 Advance Tax Paid Part J Derived From Section J Advance Tax details related to VAT 8 Other Input Tax Enter value for Other Input Tax like TDS
48. he section G Advance Tax Please note that there is no data entry required for the Advance Tax as they are automatically taken by the system based on the remittance details available in the system entered by Assessing Authorities Check Posts Intelligence wing etc All the individual remittance would be displayed and the instrument details can be viewed In Form 10 Part G Details of Advance Tax Paid In e Filing Receipt Number Commodity Rate of Tax Purchase ValuejAdvance Tax Paid Select 32MOVRPI20OB BARS ALLOY STEEL A seo aooo P view Instrument Details E http 7 10 1 27 43 K aTs Nawas Microsoft Internet Explorer Instrument Details Payment Instrument Instrument Instrument Mode Bank Treasury Eranch SubTreasury No Date Amount Karur Vysya CHEQUE Bank Chengannur 4543 04 08 2008 1153 Important CESS Details have to be entered in the KVAT Summary Section I 18 Enter details for the section H Bill Invoice Issued Commercial Taxes Department 27 In Form 10 Part H Details of Bills invoices Debit notes credit notes etc used met N Farticulars Purchase Bills fp a a Debit notes oo o Delivery Notes Form 15 E In e Filing Particulars sales Bills Invaices Cash Memos Serial From Ho TATO Serial To No TMT EOD Remarks 1 Particulars Select from the options 1 Sales Bills Invoices Cash Memos 2 Purchase Bills 3 Delivery Challan 4 Credit
49. ial Rebate E1 IPT on Capital gt 5 lakh E IPT on Capital lt 5 lakh F Credit amp Debit Notes G Advance Tax H Bill Invoice Issued EVAT Summary J Tax Payment Enclosures Commercial Taxes Department 4 Enter details for the section A 1 Sales Disposal Local In Form 10 Schedule Bate entry i Exemption Taxable P Output ae in Tax with sub Lx Turn claimed Turnover Tax Due Collected entry ee eee eee 3 1 2 3 In e Fling Nature of Transaction Local Sales is Commodity 1 CASHEW Raw Schedule 2 IIl Rate of Tax 3 Qe Concession Type da Ful Rate i t lt s s Concession Rate of Tax li4b Qo Total Turnover Rs 4 foo o Exemption Claimed Fs 5 0 00 Taxable Turnover Rs b hoo oo Output Tax Collected Rs F fao Output Tax Oue Rs 8 400 Remarks Commercial Taxes Department 10 Nature of Transaction Select from the options 1 Local 2 Transfer of right to use 3 Others Lae Select commodity from the list Schedule Automatically shown while selecting Commodity Rate of Tax Automatically shown while selecting Commodity Concession Type Select options 1 Full Rate If no concession applicable 2 Sale to canteen Half Rate 4 3 Sale to SEZ Exempted 4 Transfer of right to use 4 5 Sale to Lakshadweep 4 Concession Rate of Tax Automatically displayed while selecting Concession Type 7 Total Turnover Rs E
50. ile Return Upload Sales Invoice UploadUpload Returns invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year ee r exp i r ene f r Monthly Returns has to be entered chronologically starting from the month of April and not allowed to file in between For example the return for the month of May can be filed only after submitting the April month return by the dealer 4 The following menu appears as per the new format for detailed entry e Goods Detalls e Tax Payment Details Commercial Taxes Department 89 5 Enter Section Goods Details Section 03 In Form 10E 03 Goods sold taxable at SLNo Rateof Description Taxable of Turnover Goods i a N O a om PE Ee e O OO T N T In e Filing Commodity ey Schedule is Rate Of tax ns Total Turnover ee Exempted Turnover fF O Taxable Turnover Po Tax Collected PF O Tax Due Remarks Save Record Reset Commercial Taxes Department 90 Select commodity from the list Schedule Automatically shown while selecting Commodity Rate of Tax Automatically shown while selecting Commodity Total Turnover Rs Enter value for Total Turnover 5 Exempted Turnover Rs Enter Exemption Claimed out of the value specified in Total Turnover Taxable Turnover Rs Automatically displayed after entering values in a Total and Exemption Turnover columns
51. ile Return from e Filing Home Page File Return Upload Sales Invoice Upload Upload Returns invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year own ote Te ove Feta Paid i Monthly Returns has to be entered chronologically starting from the month of April and not allowed to file in between For example the return for the month of May can be filed only after submitting the April month return by the dealer 4 The following menu appears as per the new format for detailed entry e Cooked Foods u s 8 c ii e Gold Compounding e Abstract Payment Details e Enclosure Details e View Form 10DA Commercial Taxes Department 84 5 Enter details of Section Cooked Food u s 8 c 11 Section A In Form 10DA A Cooked Food u s 8 c ti Compou Compounde nded Tax d Tax Due T O for the fixed for for the month Qtr the year month Qtr Category Cooked food and Beverages P In e Filing Cooked Foods u s 8 c il Category Cooked Food and Beverages Turnover for the Month Compounded Tax Fixed the for Year Compounded Tax Due for Month Qtr Remarks Save Changes Shows Cooked Food and Beverages Turnover for the Month Enter value for Turnover Compounded Tax Fixed for Automatically shows the Amount Fixed from 4 the Year the order details entered by the Assessing A
52. ill Date Quantit Bill E EA Save Record Select from the list Details of Bill No Enter details of Bill Number Details of Bill Date Enter Select the Bill Date Enter the quantity with unit Eg 100Kg Total Amount of Bill Enter the Total Amount of Bill Bank Commission Enter Bank Commission if any 6 Generate View Form 11B Click the link View Form 11B to generate the Form 11B any time as per the statutory format Commercial Taxes Department
53. jTotal Output Tax Commercial Taxes Department 30 Note The Other Output Tax Surcharge and Cess Creditable fields would not be calculated by the system and have to be entered by the dealer 1 Output Tax Derived From Section A 1 Sales Local and Due Collected A 1 A 3 A 3 Turnover of Medicine 2 Purchase Tax u s 6 2 A 4 Derived From Section A 4 Local Purchase Taxable u s 6 2 Derived From Section F Debit Note details 6 Surcharge Enter value for Surcharge _ 7 Cess Payable Enter value for Cess Creditable Note The sum of all payable from respective sections has to be entered here Total Output Tax 11 Derived the Sum from the above values excluding Cess Payable Details of Net Tax In Form 10 mawa w Less Tax deferred Net tax payable iti i Interest payable Rs Penalty payable Rs i Settlement fee payable Rs Total tax remitted as per the return v vi val viti fe Net tax Creditable if any 1 ii xi Amount adjusted against arrears xii Balance tax at credit x xi Commercial Taxes Department ct xv Balance CST payable xi 31 b Summary statement CST ws xiii CST Due Part A2 Rs Amount adjusted towards CST dues from balance at credit Column Balance tax at credit carried forward to next return period if any ii uijMet Tax Due fin i vl Less Tax Deferred R s iNet Tax Payable iim vi Interest Payable vi
54. l Penalty Payable vill settlement Fee Payable vinla Net Cess Payable x Total Tax Remittediin x Net Tax Creditable F Rs Kimoun Agiusted aganist Arrears il Balance Tax at Credit x 3I a COT Due Part a 2 Kaptol Advance paid Ov Col Adustable Amount Ot Balance CT Payable e i vl Balance Tax Credit G F e ti Rs vila Cess at Creat Carried Forward to Next Return Period Commercial Taxes Department 32 Note The columns for Less Tax Deferred Interest Payable Penalty Payable Settlement Fee Payable Amount Adjusted against Arrears etc would not be calculated by the system and have to be entered by the dealer Also note that the columns Net Cess Payable vii a CST Advance Paid xii a Cess at credit carried forward to next return period xvi a etc are not covered in the present form 10 When Total Output Tax gt Total Input Tax vi Interest Payable vii Penalty Payable 7 vili a Net Cess Payable Derived from Cess Payable amp Cess Creditable When Cess Payable gt Cess Creditable ix Total Tax Remitted Derived from Net Tax Interest Penalty v vi1 vi1 vii Vvi1i a Settlement Fee and Net Cess Payables 7 x Net Tax Creditable F G Derived from Total Input Tax and Total Output W Rs Tax When Total Input Tax gt Total Output Tax o Arrears x1 Adjusted x111 CST Due Part a 2 Derived From Section A 2 Sales Interstate xiii a CST Advance Paid D
55. ls of delivery Name and Note Bill of entry oe address of lading RR ete 2 ea forwraing the transporti ng pp ee a h a FA Pe Descriptio consiener shipping ae o I al In e Filing Enter the details of Consignor Consignee followed by commodity details Date of clearing forwarding transporting E Name of the consigner shipping ae Consignee Registration Status SELECT H Consignee TIN E Name of the consignee FT Address of the consiqnee Address of the consigner shipping Remarks Commercial Taxes Department 99 Date of clearing Enter Select date Name of the Consigner Enter Consigner Name Address of the Consigner Enter Consigner Address Consignee Registration Status Select status of Consignee Registration Registered Unregistered Kerala Registered Unregistered Other state 4 Consignee TIN TIN of the Consignee Mandatory selection when Consignee Registration Status is Registered Kerala For Registered dealers Other state this field 1s optional For Unregistered dealers Kerala amp Other state TIN need not required to be entered 5 Name of the Consignee Enter Consignee Name 6 Address of the Consignee Enter Consignee Address Now enter the commodity details for the above Consignor Consignee Multiple rows can be added by clicking the Add Rows button Add Rows Remove Rows Lading RR Lading RR Value of No Quantity Unit Weigh
56. lues arrived for column 5 and sum of column 6 Total Tax Due from step 5 above ra Automatically displayed after entering Total Tax Paid payment details shown below d Enter remarks if any Commercial Taxes Department 42 7 Enter details for the section Payment Details Section 11 Particulars of Remittance in Form 10A Shows the Total Tax Due from the Turnover Details Step 6 The Minimum Paid Amount should be equal or greater than the Total Amount Due Total Amount Due 0 Paid Amount 125 Balance Amount 0 00 Excess Payment 125 0 Mode of Payment SelectOne Bank Treasury Sa Branch Sub Treasury OT Challan Cheque DD No rer Instrument Date DD MM YYYY ee Instrument Amount IEN Available Payments Challan Cheque DD Instrument Bank Treasury Mode of Payment West Hil Branch 77562 08 10 2008 Gramin Bank 18 10 2008 Mode of Payment Select from the options 1 Cheque 2 Demand Draft 3 Challan 4 Cash Receipt 6 Instrument Amount Enter the Amount in the instrument Select enclosure details from the list 9 Generate View Form 10A Click the link View Form 10A to generate the Form 10A any time as per the statutory format Pe Commercial Taxes Department 43 3 Form No 10B Works Contractors Return To be filed quarterly by those dealers with VAT registration ie having 1 Connect to Internet gt Login to www keralataxes in e
57. matically shows the value from column 1 amp 2 above Remarks Enter remarks if any 8 Enter details of Section Payments Section D In Form 10DA Tax payment details No and date of Cheque Demamd Name and Place of draftichallan Amount ks drawee bank treasury In e Filing Shows the Total Amount Due from the Abstract Section The total amount due will be the minimum amount and without that the details can not be saved Commercial Taxes Department 87 Total Amount Due 0 Paid Amount 125 Balance Amount 0 00 Excess Payment 125 0 Mode of Payment SelectOne gt Bank Treasury al Branch Sub Treasury ee al Challan Cheque DD No Instrument Date 0D MM Y U wl Instrument Amount ts siSY 1 Mode of Payment Select from the options 1 Cheque 2 Demand Draft 3 Challan 4 Cash Receipt 2 9 Enter details of Section Enclosures In e Filing Enclosures List of Enclosures Select Statement of Local sales YES Select the furnished enclosures from the list 10 Generate View Form 10DA Click the link View Form 10DA to generate the Form 10DA any time as per the statutory format Commercial Taxes Department 88 7 Form No 10E Casual Trader s Return 1 Connect to Internet gt Login to www keralataxes in e Filing facility using the Username Registration Number and Password 2 Select the option File Return from e Filing Home Page F
58. modity 5 Stock Transfer Import Value Enter value for Stock Transfer Value Rs 6 Remarks Enter remarks if any Note Click Populate from Previous Transactions button in the top to build commodity list automatically Commercial Taxes Department 53 12 View details for the section G Special Rebate Please note that there is no data entry facility available for capturing the Special Rebate as these details are already calculated in the previous month return In Form 10B Part G Special Rebate under section 12 Purchase tax Total schedule Purchase pau u s o iaaa oe Rate of Tax during the P eligible for entry value ee the return ka P period P month rebate E S Ss SS eee ees C oe UU In e Filing Purchase Tax Paid U S 6 2 Entry Tax Paid During the Previous Month During the Return Total Amount Eligible for Special Rebate Rs Mg ih Purchase Value Rs 4 IRs f Period Rs b 7 5 6 om bs is SOFT WOOD 500 Commodity Shows the commodity as per previous month s local purchase under 6 2 Rate of Tax Shows the rate of tax Purchase Value Shows the Balance Taxable Turnover as per previous month s local purchase under 6 2 Purchase Tax Paid u s 6 2 Shows the Tax Due as per previous month s local during the previous month purchase under 6 2 Entry Tax Paid during the Not Applicable will be zero always Return Period Total Amount
59. nter value for Total Turnover a _ Enter Exemption Claimed out of the value specified Exemption Claimed Rs in Total Turnover a o Automatically displayed after entering values in Total and Exemption Turnover columns 10 l 10 11 Output Tax Due Rs Automatically displayed after entering values in Total and Exemption Turnover columns Enter remarks if any Important CESS Payable should be excluded from the Output Tax Collected CESS Details have to be entered in the KVAT Summary Section I Output Tax Collected Rs Enter value for Output Tax actually collected Note Click Populate from Previous Sales button in the top to build commodity list automatically so that commodities in the sale list of previous month is copied to the month being entered Suitable modification can be done in order to save time This can be useful if same commodity of the previous month is again transacted for the month under entry Fields marked with are mandatory 5 Enter details for the section A 2 Sales Disposal Interstate Commercial Taxes Department In Form 10 a S T E S E E pe 3 Sale in the course of export Sub total 2 Total A 1 b 14243 In e Filing Nature of Transaction Commodity 1 Schedule 2 Rate of Tax 3 Concession Type 4aj Concession Rate of Tax o 4b Total Turnover Rs 4 Exemption Claimed Rs j 5 Taxable Turnover Ris 6 Output Tax Coll
60. o Far 3 Noita Important CESS Details have to be entered in the KVAT Summary Section I 14 Enter details for the section H2 IPT on Capital Goods below 5 Lakhs Commercial Taxes Department 55 In Form 10B I 2 Purchase value less than Five lakhs Input Tax Commodity Rate of tax Credit claimed Remarks if any in the month Total 2 Total E In e Filing Commodity CHORAPINE SOFT WOOD Schedule g Rate of Tax 12 5 Purchase Yalue fiano Tax Paid on Purchase 125 Input Tax Credit Claimed in the Month 125 Remarks Input Tax Credit Claimed in Automatically displayed after entering values in the Month Purchase Value column Enter remarks if any Important CESS Details have to be entered in the KVAT Summary Section I Purchase Value column Commercial Taxes Department 56 15 Enter details for the section I Credit and Debit Notes In Form 10B Part I Credit notes and Debit notes ochedule entry sub Amount Description of goods entry tax involved Tax element 5 In e Filing Hote Type Credit Mote Commodity 1 ELECTRONIC GOODS Schedule 7 Iv Rate of Tax 3 ji25 Amount Involved i4 10000 00 Tax Element 5 eso Remarks 1 Note Type Select from the options 1 Credit Note VAT 2 Debit Note VAT 3 Credit Note CST 4 Debit Note CST Commodity Select commodity from the list Schedule Automatically shown while selecting Commodity Amount Involved
61. on in the special rebate the local purchase Commercial Taxes Department 23 under 6 2 details of previous month need to be revised so that the changes will be reflected in the current month 14 View details for the section E1 IPT on Capital Goods above 5 Lakhs Please note that there is no data required for the monthly credit of Input Tax on Capital Goods above 5 lakhs as they are posted by the system automatically based on the order details Form 25B available in the system In Form 10 1 Purchase value Five lakhs and above Input Tax Date of Inztalment Input Tax Form 25B No and Credit claimed issued u s e pE EEN ee amount due during the in the Balance at credit carried Input Credit Amount Due Claimed During Balance at in the Month the Month Rs ideals Credit CF Rs 4b 5 Important CESS Details have to be entered in the KVAT Summary Section I 15 Enter details for the section E2 IPT on Capital Goods below 5 Lakhs In Form 10 Purchase value less than Five lakhs Input Tax Credit claimed in the month Remarks if any Total E Commercial Taxes Department 24 In e Filing Commodity Schedule Rate of Tax Purchase Value Tax Paid on Purchase Input Tax Credit Claimed in the Month Remarks Schedule CHORAPINE SOFTWOOD 12 5 1000 125 125 Select commodity from the list Automatically shown while selecting Commodity Automa
62. ount received during the Enter value of amount received for the respective quarter quarter Balance outstanding Automatically displayed after entering values in Amount Received during the quarter Col 8 above 6 Enter details for the Section B Turnover Details In Form 10B Fart B Turnover Details Amount Details received r Outp Ta of eceivable Taxable ut x du E awarde during the turnover return due Spl reb t ate aj 2 3 Tt to ta 2 13 ee alj Om 2 Be Re Eee ee ee ee eee eS ee ee ae eee eee eee eee ee ee ee eae Totali oo Ett ewes ee E Commercial Taxes Department 46 In e Filing B Turnover Details Important The CESS details have to be entered in the KVAT Summary Section I Amount received receivable during Exemption under Taxable Rate of f Output tax Edit Compounding Type the return period rule 10 turnover tax due NON COMPOUNDED 12 5 9000 1000 8000 12 5 1000 NON COMPOUNDED E ah 1400 100 1300 4 52 Consolidated list Summary would be generated for each compounding type based on the details entered in Section A Ongoing Projects Contracts Select the Edit button in the list to enter the Turnover details as follows B Turnover Details Cancel Edit Form Compounding Nature NON COMPOUNDED 12 5 Amount received receivable during the return period ooo o Exemption under rule 10 hoo oo Taxable turnover o0 Rate of tax 125 Output tax du
63. rter of July Sep can be filed only after submitting the April June return by the dealer The following menu appears as per the new format for detailed entry Purchases Registered Dealers Purchases UnRegistered Dealers Turnover Details Payment Details e Enclosure Details View Form 10A Commercial Taxes Department 39 4 Enter details for the section Purchases Registered Section 2 Goods purchased locally from Registered Dealers with value excluding tax In Form 10A 2 Particulars of goods purchased locally from registered dealers with value excluding tax Commodities In e Filing Local Purchase Registered Section 2 Nature of Transaction Local Purchase From Registered Dealer Commodity Schedule Rate of Tax Value Remarks Save Changes Nature of Transaction Select from the options 1 Local Purchase from Registered Dealers Select commodity from the list Schedule Automatically shown while selecting Commodity Rate of Tax Automatically shown while selecting Commodity Value Rs Enter value for Total Purchase Enter remarks if any Commercial Taxes Department 40 5 Enter details for the section Purchases Unregistered Section 3 Goods purchased from persons other than Registered Dealers In Form 10A h Particulars of goods purchased from persons other than registered dealers Rate Commodities Walue Purchase tax due U s 6 2 In e Filing
64. s of award Whether er compound with ed or not work order In e Filing Sub Contra ct Amat Amou receive mt d upto receive Balance the d outstarndi previo during the Balance assessab le turnover A Ongoing Projects Contracts Important The CESS details have to be entered in the KVAT Summary Section I Details of awarder with work order Nature of works Whether compounded or not Gross Amount Sub Contract Amount Balance assessable turnover 5 6 Amount received upto the previous quarter Amount received during the quarter Balance outstanding 7 8 9 Save Record Commercial Taxes Department SELECT ONE 7 SELECT ONE hd 45 l Details of Awarder with work Enter the Name of Awarder along with work order order details Select the type of work from the list Nature of Compounding Select the compounding type from the list Non Compounded at 4 or 12 5 Compounded at 3 or 4 or 8 J Subcontract Amount Enter value of amount given to subcontractors out of the value entered in Gross Amount column Balance Assessable Turnover Automatically displayed after entering Gross and Subcontract Amounts Cols 4 amp and 5 above 7 Amount received up to Enter value of amount received up to previous previous quarter quarter The details need to be entered only for the first time and for subsequent months system would show the details automatically Am
65. shaya Centers in Kerala at free of cost We have a full fledged Data Center at Trivandrum where the business transaction details of One Lakh Sixty Thousand dealers could be stored From the data so received various analytical data could be generated and the possible ways of tax evasion could be reduced to the maximum possible extent In the VAT sceniario for every value addition at each selling point tax has to be levied and credit has to be paid for the tax on the previous purchase point Now it has become very simple to execute this complicated task The verification of the business transactions of all the registered dealers in the state are possible as the data is highly transparent in the electronic media This also helps the department to check the bogus input tax claims and unaccounted transaction then by enhancing the revenue collection to a larger extent The dream of Commercial Taxes Department of making the entire registered dealer to e file their return is thus fulfilled I thank my colleagues who supported me to make this venture a grant success P Mara Pandiyan IAS Commissioner Commercial Taxes Commercial Taxes Department Index 1 What is a Return 5 2 What is e Return 5 3 Who can file e Returns 5 4 What are the types of returns 5 gt How to file e Return 6 6 Procedures for filing e Returns through Akshaya Centers 7 A Form No 10 filed by VAT Payers 8 B Form No 10A filed by Presumptive Tax Payers 38 C Form
66. t Weight Unit Goods Rs Save Record Reset Select from the list Details of Delivery Note Enter details of Delivery Note Number Details of Delivery Note Date Enter Select the Delivery Note Date 4 No of packages Enter details of number of packages 6 Quantity Unit Select unit description from the list Weight Unit Select weight description from the list oz Value of Goods Enter the value of goods 9 Generate View Form 11A Click the link View Form 11A to generate the Form 11A any time as per the statutory format Commercial Taxes Department 100 10 Form No 11B Bank s Return 1 Connect to Internet gt Login to www keralataxes in e Filing facility using the Username Registration Number and Password 2 Select the option File Return from e Filing Home Page File Return Upload Sales Invoice Upload Upload Returns invoice Print Return 3 Select Assessment Year as 2008 2009 Return Type as Original for the respective Return Period Assessment Year ee r Deny a r ene ic r Returns has to be entered chronologically starting from the first quarter April June and not allowed to file in between For example the return for the quarter of July Sep can be filed only after submitting the April June return by the dealer 4 The following menu appears as per the new format for detailed entry Form 11i 5 Enter Consignment Details Commercial Taxes Department 101 In
67. tate amp Import The value would be zero as there is no set off allowed 9 Remarks Enter remarks if any Important CESS Creditable should be excluded from the ITC for setoff Cess Details have to be entered in the KV AT Summary Sec I Note Click Populate from Previous Transactions button in the top to build commodity list automatically 12 Enter details for the section CA Stock Transfer In In Form 10 Part CA Turnover Stock Transfer IN Import other than Fourth Schedule goods schedule Commodity entry sub Rate of Tax Stock Transier import value entry 3 S eee 1 Stock Transfer Local a a Total 1 K O y 2 Stock Transfer Interstate waan B S toaca aa ob Commercial Taxes Department 21 In e Filing Transaction Type Inter State Stock Transteriln Commodity 1 ELECTRONIC GOODS schedule IV Rate of Tax 3 Nees stock Transtenlmport value Rs hit i D00000 Remarks 2 Local Stock Transfer In 2 Commodity 1 Select commodity from the list 3 Schedule 2 Automatically shown while selecting Commodity 1 Transaction Type Select from the options 1 Interstate Stock Transfer In 4 Rate of Tax Automatically shown while selecting Commodity Stock Transfer Import Value Rs Enter value for Stock Transfer Value 6 Remarks SC Enter remarks if any Note Click Populate from Previous Transactions button in the top to build commodity list automati
68. te of Tax 0 5 4 Compounded Tax due for the Automatically shows the Compounded Tax Due Quarter Rs after selecting Rate of Tax Enter remarks if any Commercial Taxes Department 78 9 Enter Section Cooked Food Bills Invoices issued Section E In Form 10D Part Details of Bills invoices Debit notes credit notes etc used Particulars male Bills invoices cash memos ase Bills ielivery challan redit notes ebit notes Delivery Notes Form 15 In e Filing Cooked Food Bills Issued Sales Bills Invoices Cash Memos Particulars Serial From No Serial To No Remarks Save Changes l Particulars Select from the options 1 Sales Bills Invoices Cash Memos 2 Purchase Bills 3 Delivery Challan 4 Credit Note 5 Debit Note 6 Delivery Notes Form 15 2 Serial From No Enter value for the From No of a particular series Prefix characters have be used for denoting branch wise series like TVM EKM CLT etc Serial To No Enter value for the To No of a particular series Enter remarks if any Commercial Taxes Department 79 10 Enter Section Video Cassettes CD lending Dealers Section F In Form 10D Video Casette CD ending Dealer u s 8fd Ho of Shops including principal business Catogory 1 Within Wluncipal Corporati ov hlunapality 2 Other places not covered l above P Tott o d S In e Filing Video Casette CD lending u s 8 d Category
69. ter submitting the April June return by the dealer 4 The following menu appears as per the new format for detailed entry Form No 10 F Sales details Local purchases Registered Interstate purchases Work contracts executed Particulars of remittance Commercial Taxes Department 92 5 Enter Section Sales Details Section 02 amp 03 In Form 10F 2 Details of sales Total Taxable Tax collected sales sales Tax due 3 Particulars of the buyer ADDRESS In e Filing Sales Details Section 2 Commodity Schedule Rate of tax a a a a a a Ae aa Total Sales Taxable Sales Tax Collected Due Buyer TIN Buyer Address pe ee ee Remarks Select commodity from the list Schedule Automatically shown while selecting commodity Automatically shown while selecting commodity Total Sales Enter the value of Total Sales 5 Taxable Sales 00 Sales Enter Enter the value of Taxable Sales value of Taxable Sales ie e Due beth a displayed after entering values in Total and Taxable sales columns To Buyer TIN TIN of Buyer if any 8 Buyer Address Address of Buyer Commercial Taxes Department 93 6 Enter Section Local Purchase Registered Dealers Section 04 In Form 10F 4 Details of local purchases from registered deale GOODS PURCHASE PARTICULARS OF TIN VALUE THE SUPPLIER In e Filing Local Purchase Section 4 Nature of Transaction Purchase Value ee S
70. terly returns Form No 10C Awarders TIN filing quarterly returns Form No 10D Dealers opted compounding scheme TIN for Crush Metal Video Library and Cooked Food filing quarterly returns Form No 10DA Dealers opted compounding scheme TIN for Gold and Bar Hotels filing monthly returns Form No 10E Dealers doing temporary business Casual Traders TIN filing monthly returns Form No 10F Government Agencies TIN filing quarterly returns Form No 11A Parcel Agencies TIN filing monthly returns Form No 11B Banks TIN filing monthly returns YYY V YV VV VY V Y Commercial Taxes Department 5 How to file e Return Dealers having an internet connection can do e Filing in the internet explorer screen by opening www keralataxes in in the address column ma i t http keralataxes in default aspx PA Kerala Commercial Taxes 1 J WEW The Ohicial Website OfThe Commercial Taxes Department Govt Of Kerala ey CT DEFT ACT Rule Circular Notification Clarification Schedules Contact Us Return e filing Fari a POST QUERIES WHAT is ller TAX RATE FAQ ON VAT CHECK POST COMPLAINT CELL 155300 Mob 0471 155300 SCHEDULES TINXSYS E FILE E File PHONES FORMS FINANCE ACT CASE LAWS RELATED SITES PAYMENT HEADS k AT Declaration DEPTL ORDERS MAIL TO COMMISSIONER TAX PAYERS RIGHT TO TENDERS INFORMATION TIN SEARCH i Return Tutorial LATEST NEWS CST SEARCH DISCUSSION
71. tically shown while selecting Commodity Purchase Value Enter value for Purchase Value Tax Paid on Purchase 5 hae Input Tax Credit Claimed in the Month Enter remarks if any Important CESS Details have to be entered in the KVAT Summary Section I Automatically displayed after entering values in Purchase Value column Automatically displayed after entering values in Purchase Value column 16 Enter details for the section F Credit and Debit Notes Commercial Taxes Department 25 In Form 10 Part F Credit notes and Debit notes Description of foods ochedule entry sub Rate of cameras ee eer entry tax involved 1 ee aaa aa EEE ee e C In e Filing Note Type CreditNote Commodity 1 ELECTRONIC GOODS s H Schedule Pe Rate of Tax 3 has 0 0 000 sSSOSSCS Amount Involved i4 foooo oo Tax Element 5 heso Remarks 1 Select from the options 1 Credit Note VAT 2 Debit Note VAT 3 Credit Note CST CE 4 Debit Note CST 2 Select commodity from the list Schedule Automatically shown while selecting Commodity Automatically shown while selecting Commodity Amount Involved Enter value for Amount Involved Tax Element Automatically displayed after entering value in Amount Involved column Enter remarks if any Important CESS Details have to be entered in the KVAT Summary Section I Commercial Taxes Department 26 17 View details for t
72. ual but the Tax Paid and ITC setoff would be zero Purchase Value Enter value for Purchase Value 6 Tax Paid on Purchase Enter value for Tax Paid on Purchase Total Automatically displayed after entering value in Purchase Value column Input Tax Eligible for Set For Local Purchase Enter actual value of ITC Off eligible for set off U S 11 For Interstate amp Import The value would be zero as there is no set off allowed 9 Remarks Enter remarks if any Important CESS Creditable should be excluded from the ITC for setoff Cess Details have to be entered in the KV AT Summary Sec I Note Click Populate from Previous Transactions button in the top to build commodity list automatically Commercial Taxes Department 32 11 Enter details for the section F Stock Transfer In In Form 10B Part F Turnover Stock Transfer IN Import other than 4th schedule goods Tan E 2 Stock Transfer Interstate Total 2 Total F 1 2 In e Filing Transaction Type Inter State Stock Transferin Commodity 1 ELECTRONIC GOODS Schedule 2 Iv Rate of Tax 13 12 5 stock Transferlmport value Rs Je i QUOOU 00 Remarks bd Transaction Type Select from the options 1 Interstate Stock Transfer In 2 Local Stock Transfer In Commodity 1 Select commodity from the list Schedule 2 Automatically shown while selecting Commodity Rate of Tax Automatically shown while selecting Com
73. ument Amount Enter the Amount in the instrument Branch Sub Treasury Select Branch Sub Treasury from the list Commercial Taxes Department 34 21 Enter details for the section Enclosures Enclosures Select h otatement of Local sales 7 ves p tatement of Interstate Sales D ves p otatement of Interstate Stock Transfer D ves 4 otatement of Export Sales C ves 5 tatement of Local Purchases T ves E otatement of Inter State Purchases T ves I otatement of Local Purchases from persons other than Registered Dealers 7 ves Select the furnished enclosures from the list 22 Generate View Form 10 Click the link View Form 10 to generate the Form 10 any time as per the statutory format 23 Download Invoice Format Download the Invoice Format from the e Filing Home Page and save into the local PC This is purely an offline system and does not require internet connectivity after the download process Downloading is a one time activity and the same sheet can be used multiple times unless there is no change in the format prescribed Sales Format For Un Registered Dealer Enter 99999999999 11 Digits as Registration No and Enter Name and Address After entering the details click alidate Sales button to generate upload file Mandatory process TYMON e Apr 2lle 3200707456 e0000 00 A00 00 20800 00 Ttdi BApr200e 32010707456 S000000 2000 00 2000 00 TYMO003 ce Apr cl J2000505767 1000 00 en 00 10250 00 T
74. ut Tax gt Total Input Tax v Net Tax Payable Gii Gv vi Interest Payable vii Penalty Payable vili a Net Cess Payable Derived from Cess Payable amp Cess Creditable PHONES Pabe hen Cass Payable Coss Gethin ix Total Tax Remitted Derived from Net Tax Interest Penalty v v1 vi1 v1i Vvi1i a Settlement Fee and Net Cess Payables x Net Tax Creditable Gi Derived from Total Input Tax and Total Output Rs Tax When Total Input Tax gt Total Output Tax xi Amount Adjusted against Enter value for Amount Adjusted for arrears Arrears x11 Balance Tax at Credit x Derived from Net Tax Creditable amp Amount x1 Adjusted which would be carried forwarded to next month xvi a Cess at Credit Carried Derived from Cess Payable amp Cess Creditable Forward to Next Return Period When Cess Creditable gt Cess Payable Commercial Taxes Department 65 21 Enter details for the section N Tax Payment Shows the Total Amount Payable from the KVAT Summary section This would be the Total Tax Remitted column ix from the KVAT Summary The Minimum Paid Amount should be equal or greater than the Total Amount Due In Form 10B Part N Tax payment details No and date of chalan demand Amount Name and place of Treasury Bank drait cheque In e Filing Total Amount Due 0 Paid Amount 125 Balance Amount 0 00 Excess Payment 125 0 Mode of Payment SelectOne gt Bank Tre
75. uthority Compounded Tax Due for the Automatically shows monthly Compounded Month Tax Due from the value in column 3 above Enter remarks if any Commercial Taxes Department 85 6 Enter details of Section Gold Compounding Section B In Form 10DA B Gold Compounding CT Due CT amp fixed Collected T O for the for the for the month Qtr E in month Qt Category in Rs rin Rs nee 1 fl 1 1 In e Filing Gold Compounding Category Gold Compounding Turnover for the Month Lompounded Tax Fixed the for Year Compounded Tax Due for Month Qtr Compound Tax Collected Remarks Save Changes Turnover eee the Month Enter ee ae for Turnover eee Tax Fixed for the Leila shows the Amount Fixed from the Year order details entered by the Assessing Authority Compounded Tax Collected for Enter value for the Collected Compounded Tax the Month Enter remarks if any 1 4 Compounded Tax Due for the Automatically shows monthly Compounded Tax Month Due from the value in column 3 above Commercial Taxes Department 86 7 Enter details of Section Abstract Section C In Form 10DA Abstract Total tax due SS Interest if any SS Total amount due In e Filing Abstract ang l Edit Farin Total Tax Due lnterest Total Amount Due Total Tax Due Automatically shows from the tax due of above sections Cooked food Turnover Gold Compounding Interest Total Amount Due Auto

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