Kerala Taxes : e-Filling of VAT Return

Organization : Kerala Commercial Taxes Deptartment
Facility : e-Filling of VAT Return

Home Page : http://www.keralataxes.gov.in/
Login here : http://comtax.kerala.gov.in/wdi/iCOMITRAX/login.jsp
For More Details Here :https://www.statusin.in/uploads/3956-e_1%281%29.pdf

e-Return

The process of capturing the self attested details of business transactions during a return period

Related : Kerala Taxes Instructions for Download File Return Form : www.statusin.in/3969.html

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.

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 quarterly 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.

How to file e-Return :
Dealers having an internet connection can do e-Filing, in the internet explorer screen by opening keralataxes.in in the address column.

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.

FAQs :
In the course of the manufacture of taxable goods certain consumables such as furnace oil, lubricating oil for machinery etc are use. Can input tax credit be availed of in respect of such goods?
Yes. As per section 2(xxiii) “input tax” means the tax paid or payable under the Act by a registered dealer to another registered dealer on the purchase of goods in the course of business. Consumables (Other than fuel used in motor vehicles or vessels) are also covered by this.

Will input tax credit be available on capital goods used in the execution of work contract?
No input tax credit will be available on capital goods, which are used in relation to supply of labour or service in the execution of a works contract.

But where capital goods (other than those included in the negative list) notified as per SRO 324/2005 dated 31.03.05) are used to convert any material to the form in which it is incorporated in the works contract or for storage of the goods transferred in the execution of works contract, input tax credit will be available.

Can input tax credit be availed of on the purchase of petroleum products?
In the case of petroleum products included in the fourth schedule, no input tax credit will be available. In respect of other petroleum products, input tax credit will be available subject to the other provisions of the Act.