Office of the Commissioner

Commercial Taxes

Thiruvananthapuram

Sir,

Sub:- CTD - Online Services & awarder enrolment – Instructions issued – reg.

Ref:- Nil

1) Refund adjustment against modified assessment.

Commercial Taxes Department has implemented 100% e-Filing of returns along with e-Payment. The System is designed in such a way to calculate the tax due based on the turnover details furnished by the dealer. For belated e-payments, system automatically calculates interest due. Therefore, manual payments for tax due as per return shall not be permitted. But it has come to the notice that, while modifying assessments based on appellate orders, the Assessing Authorities are issuing orders adjusting the refunds towards future tax dues. Since interest calculation is coupled with tax due based on the turnover furnished by the dealer, separate tax payment adjustments is not possible.

Therefore, while modifying assessments, Assessing Authority shall not issue refund adjustments against succeeding return periods. In such cases, manual refund procedures shall be followed.

2) Collection of tax by Intelligence squads

It has come to the notice that, the Intelligence squads are collecting tax and interest along with compounding fee while finalizing the shop inspection cases. In e-Return scenario, credit could not be allowed to the dealer for manual tax collection made by the Intelligence squads. Therefore, Intelligence squads shall direct the dealer to revise the respective return and make e-Payments. The System will automatically calculate interest on the balance tax due. The Compounding Fee shall be collected after verifying the return revision. Therefore, Intelligence squads shall not manually collect tax and interest.

3) Refund adjustment against form 25A.

While changing the registration status of PIN dealers to TIN dealers, the dealers has to file form 25A declaration for availing input tax credit on the stock held. The eligible input tax credit against the form 25A declaration shall henceforth be refunded manually to the dealer.

4) Awarder's enrolment

Awarders have been provided with an online facility for e-Payment of TDS on Works Contract after one time enrolment through www.keralataxes.gov.in. After enrolment a unique Tax Deduction Account Number will be issued online. This has to be retained by the awarder for accessing the KVATIS and making the e-Payment of TDS. For making TDS e-Payment, the awarder shall e-file a monthly statement with the details of contract awarded during the period as specified in Form 20C. This statement will be treated as awarder's return and awarders are exempted from filing returns in Form 10C. The corresponding credit of TDS shall be automatically transferred to the respective contractor's return.

Commissioner