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Handbook on
VAT e-Returns
Introduction
1
Gujarat has ushered in the era of Value Added Tax on goods since 1st
April, 2006. With the implementation of VAT, the Sales Tax Act and Rules
have been repealed and new VAT Act and Rules have come into effect.
As per rule 19 of the Gujarat VAT Rules, 2006, a dealer is required to
file returns periodically. Any dealer having taxable turn over of more than
1.0 crore is required to file his returns both manually in hard copy and online
in soft copy. The Commercial Tax Department has launched a website with
URL www.commercialtax.gujarat.gov.in. The web portal offers different
kind of information on VAT in Gujarat besides services to dealers including
online return.
A dealer has to get registered on web portal to avail the facility of e- filing
of return. This is a one-time activity. The facility of online return has been
put open on web-portal for selected dealers.
Since e-filing is a new concept, this booklet has been prepared with a
view to provide step-by-step guidance to the dealers in filing e-return. This
booklet contains details and screen shots for e-filing the return in Form 201
along with annexures and Form 201A, 201B and 201C.
E-filing of returns will save time for the dealer and the Department
will be in a better position to quickly verify, analyze, assess and grant
refund, if any. The dealers are requested to file e-returns for the period from
April 2006 to till date, manual returns for which may have already been
filed.
Operational Instructions:
Procedure to file e-return is very simple. A computer with internet
connectivity is required for the purpose. There are five easy steps to file ereturn. These steps are
Step 1. Registration on the Website
Step 2. Login.
Step 3. Preparation for the return.
Step 4. Uploading the return (.xls and .csv)
Step 5. Acknowledgement.
1. Sign-Up
Click on this
button.
A new screen will open (Screen 2). This screen displays the details required
to be filled by the dealer for registering on the web portal. Please enter the
details on the screen as per the instructions given in the table below.
Sr. No.
1.
2.
Label Type
TIN
Registration
Effective Date
Data Type
Numeric
Date
3.
Password
Alphanumeric
4.
5.
Confirm Password
Security Question
Alphanumeric
Characters
6.
Security Answer
Characters
7.
Check box
Action to be performed
Enter your TIN.
Enter your Registration Date. (This
date is mentioned in the registration
certificate issued to you by the
department.)
Enter your Password (should be at
least 8 characters in length and
preferably alphanumeric.)
Enter the same Password
Enter the question for security
purpose. (This will be required if
you forget your password. So
please remember it.)
Enter the answer for security
purpose. (This will be required
when you forget your password so
remember it.)
Read the terms and tick the check
box
After filling up the details as above, please click on submit .Details will be
verified by the system and if they are found correct, system will give
successful registration message immediately on the screen itself. This
registration is one time requirement. Next time you have to login with the
password adopted by you in this step. Your Login id is your 11 digit TIN.
Step 2. Login
A dealer registered on the web site is required to Login for the purpose of
filing e-return. Process of login is as under:
Connect
to
Internet
http://www.commercialtax.gujarat.gov.in.
and
open
the
website
1. Login Id:
Enter your
TIN No.
2. Password:
Enter your
Password
3. Type:
Dealer
Select Dealer
If the details entered by you are found correct; you will be logged in. You
are entitled for number of e-services. Please select VAT returns link on the
left hand side column (Screen-4).
Note:If the VAT Returns link is not visible to you on login, then probably you
are not eligible to file e-Returns. To get you registered, kindly contact
control room at CST office or send a fax to control room fax number.
1. Click on
VAT Returns to file
your returns
Sr.
No.
1.
2.
3.
4.
5.
Return
Type
MonthlyNormal
MonthlyNormal
MonthlyNormal
MonthlyNormal
MonthlyDeferred
Document Type
Form 201
Mandatory
Upload Format to
be uploaded
.xls
Form 201A
Mandatory
.csv
Form 201B
Mandatory
.csv
Form 201C
.xls
Form 204
MonthlyExempted
Form 203
Annually
Form 205
Mandatory/Optional
. xls
. xls
.xls
10
Annually
Form205A
.xls
Quarterly Dealer
Sr.
No.
1.
2.
3.
4.
Return
Type
QuarterlyNormal
QuarterlyNormal
QuarterlyNormal
QuarterlyNormal
Document Type
Form 201
Mandatory
Upload Format to
be uploaded
.xls
Form 201A
Mandatory
.csv
Form 201B
Mandatory
.csv
Form 201C
.xls
Mandatory/Optional
5.
Annually
Form 205
6.
Annually
Form205A
Mandatory/Optional
.xls
.xls
Quarterly-LumpSum Dealer
Sr.
No.
1.
Return
Type
QuarterlyLumpSum
QuarterlyLumpSum
Annually
4.
Annually
2.
Document Type
Form 202
Mandatory
Upload Format to
be uploaded
.xls
Form 202A
Mandatory
.csv
Form 202Annually
Mandatory. Can be
filed only at the year
end.
Mandatory. Can be
filed only at the year
end
.xls
Form202A
.csv
Return Type
Monthly-
Document Type
Form 201
Description
Mandatory
11
2.
3.
4.
5.
6.
7.
8.
Normal/MonthlyDeferred/MonthlyExempted/QuarterlyNormal
MonthlyNormal/MonthlyDeferred/MonthlyExempted/QuarterlyNormal
MonthlyNormal/MonthlyDeferred/MonthlyExempted/QuarterlyNormal
MonthlyNormal/MonthlyDeferred/MonthlyExempted/QuarterlyNormal
MonthlyNormal/MonthlyDeferred/MonthlyExempted/QuarterlyNormal
MonthlyNormal/MonthlyDeferred/MonthlyExempted/QuarterlyNormal
MonthlyNormal/MonthlyDeferred/MonthlyExempted/QuarterlyNormal
MonthlyNormal/MonthlyDeferred/MonthlyExempted/QuarterlyNormal
Form 201C
9.
Monthly-Deferred
Form 204
10.
Monthly-Exempted
Form 203
11.
Quarterly-LumpSum
Form 202
12
12
Quarterly-LumpSum
Form202A up to 500
records.
13
Quarterly-LumpSum
Form202A up to 20000
records.
14
Quarterly-LumpSum
Form202A up to 40000
records.
15
Annually-LumpSum
Form202
16
Annually-LumpSum
Form202A up to 500
records.
17
Annually-LumpSum
Form202A up to 20000
records.
18
Annually-LumpSum
Form202A up to 40000
records.
19
Annually
Form 205
20
Annually
Form 205A
13
Orange
Pink
14
15
16
17
Click on Yes. Note this is just the warning message, you ignore
this. The file will be saved as .csv at the location that you had
selected.
18
Label Type
Return Type
Branch Name
Action to be performed
Select the return type according to
return you want to file.
In case if one of your branches is
19
3.
Return period
4.
Year
5.
6.
Document Type
7.
Sheets to Upload
8.
Uploaded Sheets
9.
Select Type
10.
Upload File
Note:
20
On the click of the Upload button you will get the message box showing the
The total no. of sheets you wish to upload cannot be changed once the file
is uploaded. Continue Uploading? This means once you click on the upload
button you wont be able to change the value that you have specified in the
field Sheets to Upload.
Here the status is showing that the template is getting uploaded. After this
following status is shown.
22
23
After validation if there is some error in data entry, then it will show the
error list showing the error message with the row number and sheet details.
You need to correct the data and upload the templates again.
The system will not allow submission/upload of return(s)/annexure(s) till the
errors are corrected.
24
If there are no errors in the uploaded template you will find a submit button
on the summary page.
Click on the submit button to file the returns.
25
In case of Exempted and deferred branches returns, the form203 and 204 for
a branch will only be uploaded and submitted if Form201 is submitted for
the same branch.
Form 201A and B will only be accepted as .csv.
Step 5 Generate the Acknowledgement Receipt:
After successfully uploading base template (form 201) along with its
attachments, (Form 201A, 201B , 201 C, 203, 204 if required ), you need to
generate acknowledgement receipt. On click of the button Generate
Acknowledgement there will be a pop-up saying Once acknowledgement
is generated, no more forms can be attached.
26
27
You see the return data that you have uploaded. For this click on the
Return History on the left side menu. You will see list of return that you
have filed till date.
28
If you click on the acknowledgment number you will see list of forms and
annexures that you have uploaded, as shown in the screen shot shown herebelow
29
If you click on document name you will be able to see all the details of
Turnover, etc. which you have filled.
Important Points to be kept in mind:
1. The returns will be only accepted and filed if the dealer has uploaded the
mandatory forms irrespective of uploading the optional forms.
2. For Form201A and B only .csv will be accepted.
3. Dealer can not file return for the present incomplete month and future month. He
can only file return for his previous months, i.e. at present one can file returns
from April 2006 to March, 2007.
4. It is required to upload the same template that is downloaded from the website.
Copy of any other template file will not be accepted.
5. Quarter means period of three months ending on 30 th June, 30th September, 31st
December and 31st March.
6. Hard copy of returns needs to be submitted at the respective Ghatak office. It is
must. A separate receipt will be issued for the same.
7. Please do not share the password with anybody.
8. Please also file e-returns from April 2006 to November, 2006, manual returns for
which may have already been filed by you.
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