Ease of Doing Business
Commercial Tax
Department
Uttar Pradesh
STARTING A BUSINESS
1.
e-Registration
1.1.
No
Physical Touch point
1.2.
The
threshold limit for registration is Rs 5 Lakh.
1.3.
Dealers
having turnover below Rs 50 lakh
have an option to avail the Compounding scheme. Dealers who opt for this scheme
do not have to prepare accounts. They have to submit the return annually and
deposit tax equal to 0.5% of the turnover on quarterly basis.
1.4.
Offline
tool for submitting the Registration application hence no need of continuous
internet connectivity.
1.5.
A Single application form for the submission
of application of VAT and CST both.
1.6.
Online Payment of Registration fees(VAT/CST/EntryTax)--
https://secure.up.nic.in/comtax/unregistereddealer/mainmenu.aspx
1.7.
Facility of uploading the
self-attested scanned copy of the relevant documents hence no need to come to
the office for document submission.
1.8.
Comprehensive list of
documents available at---- http://comtax.up.nic.in/Documents/index.htm.
1.9.
Comprehensive list of
documents also given in offline PDF tool for VAT/CST/Entry Tax/TDN/SPN
registration.
1.10.
TIN is granted on the same day in case of
Non sensitive goods and sent at the e mail ID and mobile no. given by the
dealer in the registration form. http://comtax.up.nic.in/Circulars/2013-14/Circular_no_1314048.pdf
1.11. In
case of sensitive goods, TIN will be granted after survey (Maximum 15 days).
1.12. Registration
certificate are sent through registered post at the dealer’s principal place of
business.
1.13. Facility of online tracking of application with Acknowledgement ID. http://164.100.181.41/EREGISTRATION/User_Status.aspx
1.14. Acknowledgement
through e mail and sms.
1.15. Monitoring of the applications is done through MIS reports available
behind user login.
1.16. Third party verification is available in the departmental portal.
http://164.100.181.41/vyasMIS/upvathelpdesk/VATMISdealer.aspx
1.17.
The department has designed and implemented
an online system for identifying establishments that need to be inspected based on computerized risk
assessment
1.18.
Dealer can download Registration Certificate
as well as the Registration Inspection report from their secured e-Services Login.
2.
DEALER SEARCH FACILITY ON THE COMMERCIAL TAX
PORTAL
2.1.
Click
on Dealer/Commodity
Search link on the portal
2.2.
User
can select the location of dealer from the drop down. If location information
not available the ''All Locations'' can be selected.
2.3.
Dealer
can be searched from one of the following parameters--
§ Tin No
§ PAN No.
§ Dealer Name
§ Dealer Address
§ Firm Name
2.4.
On
clicking Submit button following information will be displayed--
|
TIN
(Registration Date) |
Dealer Name |
Firm Name |
Dealer Address |
Office Name |
Status Active/suspended |
CST Dealer |
Entry Tax Status |
RUNNING
THE BUSINESS
3.
e-Returns
3.1. Basic
principle- A correct and complete return shall be filed.
3.2. VAT, CST and Entry tax (with Annual Return) returns can be filled
online.
3.3. http://164.100.181.20/upvatereturn/login/netpay_login.aspx
3.4. Dealers
having turnover above Rs.25 lakh must file their return
online.
3.5. Return
is acknowledged instantaneously.
3.6.
Return can be filed anywhere any time
(24X7).
3.7.
Offline
tool for submitting the Return hence no need of continuous connectivity.
3.8. Acknowledgement
through e mail and sms.
3.9.
Compounding
dealers have to file their return annually hence less compliance cost for
smaller dealers.
PAYING TAXES
4.
E-Payment
4.1. An electronic payment system enables business
to deliver, receive and process Tax payment on Anytime Anywhere basis.
4.2. VAT,CST and Entry tax can be paid online.( https://secure.up.nic.in)
4.3. Paper-based payment processes present
significant challenges to large organizations, stalling efficient workflows due
to heavy reliance on labour-intensive processes and data entry. Businesses that
go paperless by implementing an electronic payment system realize enormous
process efficiencies and cost-savings benefits.
4.4. e-payment facility is available through 14
Authorized banks, SBI payment gateway (with 54 banks) and SBI debit card.
4.5. More than 70% of tax in 2015-16 has
been submitted through e-Payment facility.
5.
FACILITATING
E SERVICES THROUGH COMMERCIAL TAX FACILITATION CENTRE (CTFC)
5.1. NSDL
e-Governance Infrastructure Limited (NSDL) to provide following e-Services for
VAT,CST and Entry Tax
·
e-Registration
·
e-return
5.2. Services
will be provided at the rates approved by the Government
5.3. Presently
318 centers spread across 82 locations provide e-Services.
http://comtax.up.nic.in/Documents/list_of_nsdl_facilitation_center.htm
6.
Tax
Helpline
6.1.
Common helpline for Commercial Tax, Entertainment Tax
and Luxury Tax.
6.2.
24*7 helpline- Sampark
Kendra No. 0522-2721944/ 3312600
Email.: cthelplinelu-up@nic.in
Website-----http://comtax.up.nic.in
7.
VAT refund
payment
VAT
refund payments directly come into Dealers account within 30 days
Janhit Guarantee Act, 2011
(http://adminreform.up.nic.in/Lok%20Sewa%20Prabhandhan%20Deptt/GO.pdf/LSPV%20JGA%20NOV%20TWENTY%20SEVEN%20THIRTEEN%20ENGLISH.pdf)
(Commercial Tax
Department At serial No 29)
8.
System for
risk based audit related to tax compliance
The dealers
are selected online on the basis of the Risk parameters for scrutiny as well as
Tax Audit.
v http://comtax.up.nic.in/Circulars/2012-13/Circular_no_1213095.pdf
(Audit parameters mentioned in circular) &
v http://comtax.up.nic.in/HelpDesk/manuals/TAX%20AUDIT.pdf
9.
Advance
Tax Ruling
v Available
on website
v
URL -- http://comtax.up.nic.in/section_59/index_sec59_yearwise.htm
10.
Inspection
Procedure
10.1.
Well defined inspection procedure is
available at URL http://comtax.up.nic.in/Documents/pravartan_inspection.pdf
10.2.
In paragraph 14 of the
above mentioned document it is mentioned that the primary report will be
submitted in 24 hrs to the department.
10.3.
The inspection reports on
businesses are available in the e services login of the dealers.
11.
PROTECTING
SMALL TRADERS
v Dealers having turnover below Rs 50 lakh have an option of the
Compounding scheme. Dealers who opt for this scheme do not have to prepare accounts.
They have to submit the return annually and deposit tax equal to 0.5% of the
turnover on quarterly basis.
v No Assessment for dealers having
annual turnover below Rs. 50 Lakh. Commissioner,
Commercial Tax will selectively scrutinize dealers based on risk profiling.
v Once registered Dealer gets eligible
for Rs 5 lakh Accidental
Insurance.
These measures have ensured a
hassle-free environment for small traders. Social security measures add attractiveness to the entire
processes. This encourages entrepreneurship and protects small
traders.
TRADING ACROSS BORDERS
12.
Online
Transit Declaration System (Barrier free Movement)
v In order to promote free movement of
goods, the department has abolished
Checkposts since 01 August 2009.
13.
E - Sancharan
v E-Sancharan has been introduced to ensure hassle-free
movement of goods and curb tax evasion from 1-12-2013.
v Movement
of goods to be carried out by generating unique online number called “Vishisht Sancharan Number “.
v e-Sancharan
facility available for all the commodities.
v Dealers
are to enter online details of goods on the Department. Website to generate “Vishisht Sancharan Number “.
v Form-38
is not required physically.
v
Enforcement Officer can conduct
online verification of “Vishisht Sancharan
Number“.
v
Facility of online tracking of
application with Acknowledgement ID.
v
Acknowledgement through e-mail and sms reflects commitment to transparency and responsiveness.
14.
e-Forms
(For Central Sales Tax Act 1956)
v
For free movement of goods across the country, the
CST Act has given tax concession and
exemption on interstate sales subject to the condition that the buying/
receiving dealers furnish to the sellers declaration /certificates obtained from the VAT authorities.
v
This ensures accounting of transactions and payment of
tax to importing State.
v
Dealers can download the form Anytime Anywhere
(24X7).
COMPREHENSIVE ONLINE NOTICE AND ASSESSMENT SYSTEM
15.
Online
Notice and Assessment module
v
All the assessment notices and orders
are being issued online 01 August 2014 onwards.
v
Unique Assessment order Number for
all Orders
v
Unique RC (Recovery Certificate)
number for all demands
v
By using order number- status of
post-assessment proceedings of any order can be Tracked/Monitored.
v
As the order or notice is generated,
dealer is intimated through e mail and sms.
v
The orders and notice also become
available online at the e-services login of the dealer.
v
Monitoring of the quantity of
disposal and quality of orders can be done online.
16.
Deemed
Assessment
v Online
process for selection of dealers to be assessed as deemed.
v
Real time publishing of selected
dealers on the departmental website.
v
Dealers can generate their order
online from the website.
17.
Online
Public Grievance Redressal System
v
Central Grievance Redressal
Cell (CGRC) at the H.Q. and Zonal Grievance Redressal
Cell (ZGRC) at the Zonal H.Q.
v
Grievances can be registered 24X7 in
following ways-
§
Online registration of grievance
§
Through sms
at 9935901889
§
Through e mail -- grcomtax@gmail.com
§
Through telephone at 0522-2721153
§
Sampark
Kendra No. 0522-2721944/0522-3312600
v
Time-bound redressal
by the Officer Concerned.
v
Grievance redressal
to be monitored at Zonal & Headquarter Level through online MIS reports.
v
Facility of online tracking of
application with Acknowledgement ID.
v
Acknowledgement through e mail and sms.