e-chartered Accountant / Cost Accountant Certificate User Guideline

Transcription

1 e-chartered Accountant / Cost Accountant Certificate User Guideline e-ca/cma Under Section 65 of Odisha Value Added Tax Act, a dealer is required to get his accounts for a financial year audited by a Chartered Accountant / Cost Accountant (Henceforth referred to as a CA / CMA) and submit the true copy of the signed report in the prescribed format accompanied by a statement showing closing stock in trade held at the end of the year. The prescribed format is provided in Rule 73 of Odisha Value Added Tax Rules. The limit at present is defined that in case of dealers whose gross turnover in a particular year exceeds Rs. 60 Lakh, they are required to follow the above procedure. In order to provide a simplified way of submitting these, the process now has been developed and provided online for all the dealers of the State. In this process, there are three main players, namely: (i) (ii) (iii) The Dealer The Chartered Account / Cost Accountant (CA / CMA); and The Commercial Tax Department This facility is available to all registered dealers in the State. The process flow is described briefly below: (i) A Dealer logs into his account and goes to the e- CA / CMA page. (ii) In the e- CA / CMA page, the dealer chooses a financial year and provides the details of the Chartered / Cost Accountant (CA / CMA) like name, membership number, id and mobile number. It is essential that these details are correct. (iii) Once these information are submitted by the dealer, a link is sent to the chosen CA / CMA which allows the CA / CMA to go to the portal of the Department. (iv) In this link, the prescribed blank format is made available to the CA / CMA. (v) The CA / CMA is required to fill up the details after due audit of the accounts of the said dealer and submit the Certificate. (vi) Once the Certificate is confirmed by the CA / CMA, the CA / CMA can print the certificate then and there and provide a signed copy to the said dealer. (vii) After confirmation, the certificate will also be made available instantly to the dealer as well as the Department for their use. (viii) Once the certificate is confirmed, no further changes can be made by the CA / CMA. Commercial Tax Department, Odisha Page 1 of 9

2 (ix) Only one certificate can be provided once for one financial year. Important points to note: (i) (ii) (iii) (iv) Once the details of a CA / CMA is entered and submitted by the dealer, it can be changed for that financial year. The dealer has to ensure that the contact details of the CA / CMA are correct else, the CA / CMA may not receive the links. Once the CA / CMA confirms a certificate for one financial year, no further changes can be made under any circumstances to the certificate for that year. The Certificate needs to be complete in all respects in order to be submitted. The step-by-step guide for the Users is illustrated below. The dealer is required to go to the portal of Commercial Tax Department and the following login screen appears. The dealer is required to enter the user ID (TIN) and password to log in. After successful login, the dealer will reach the Home Page as shown below. Commercial Tax Department, Odisha Page 2 of 9

3 On the Home page, there is a link e-ca / CMA as marked above. The dealer needs to click on the link and the following page will appear. The dealer is now required to select the financial year for which he wants to choose the CA / CMA for auditing his accounts. After selecting the required financial year from the above drop down box, the following screen will appear. Commercial Tax Department, Odisha Page 3 of 9

4 The dealer is now required to click on the New CA / CMA Enrolment link. This link will take the dealer to a screen where the dealer will enter the CA / CMA details as shown below. The dealer will now enter the details of CA / CMA as shown above. All the fields are mandatory. It is extremely important that the dealer enters the correct details of CA / CMA i.e. Membership No., id etc. in this screen as those will be used to communicate with the selected CA / CMA. Once these details are entered, the dealer is required to save it and once satisfied about the correctness of information entered, he may Submit it. After clicking on the Submit button, the system will ask for confirmation by the dealer by displaying the following message box. The dealer may click on Cancel to go back and make some changes, if required. Else, the dealer may click on OK and a link will be sent to the id of the CA / CMA as provided by the dealer. The dealer is required to log out now or proceed to any other work, if required in the portal. Important Note: The ID of the CA / CMA therefore needs to be correct and functional one in order to receive the link from CT Department. Commercial Tax Department, Odisha Page 4 of 9

5 Though it is not required, the dealer may intimate the CA / CMA about the link which has been sent by the CTD system to his ID to expedite the matter. The CA / CMA will receive an in the given ID which will be like as shown below. The CA / CMA may simply click on the link (blurred in this screenshot) in that or copy and paste the link in the address bar of a browser to go to the blank certificate page on the CTD portal. Important Note: The CA can save the certificate after partial entry and again use this same link to come back later to this page to fill up the rest of it, at their convenience. Once the CA / CMA clicks on the link (or goes to the link by copying and pasting the link on a browser), the following screen will appear in the browser. Commercial Tax Department, Odisha Page 5 of 9

6 The CA / CMA now needs to fill up this certificate as per his audit results and scroll down to fill up the remaining part of the certificate which is shown below. Commercial Tax Department, Odisha Page 6 of 9

7 (The above picture contains test data which does not relate to any dealer. Shown for testing purpose only) The second part of the certificate also contains the list where the CA / CMA is also required to provide the statement of details of stock in trade etc. at the end of the financial year for which audit certificate is being given. The number of rows will keep on increasing automatically after entry of each row. For each row the CA / CMA needs to Update the row by clicking on the same link on the extreme right. After all the entries are completed, the CA / CMA now needs to save the certificate by clicking on the Save button at the bottom of the page as shown below. Commercial Tax Department, Odisha Page 7 of 9

8 Once the certificate is saved, the CA / CMA can close the certificate page or Confirm it for submission to the Department. Once the CA / CMA clicks on the Confirm button, the system will prompt the CA / CMA twice to make sure that the CA / CMA wants to confirm the certificate. After the CA / CMA makes sure twice that he wants to confirm the Certificate, the system will give confirmation of the same. Only after the CA / CMA confirms the certificate, the Print button will be enabled. The CA / CMA may print the certificate and the Certificate will be generated in.pdf (requires Adobe Acrobat Reader or any similar PDF reader) format for printing or saving for later use. The CA / CMA may close the window now. In case the CA / CMA needs to come back to this page for re-printing the certificate, he may use the same link in his id to re-open this page. Important note: Once the Certificate is confirmed, no further changes can be made in the certificate. Hence, all care should be taken to ensure that the certificate is correctly and completely filled up. The printed copy of the certificate will have the Name of the CA / CMA and the Membership No. or enrollment No. pre-printed at the bottom, as provided by the dealer at the time of enrolment of the CA / CMA. The CA / CMA is required to sign the Certificate and send it to the dealer for use at his end. Once the CA / CMA confirms a certificate of a dealer for a given financial year, the same certificate will also be visible to the dealer by logging into his account and opening the e- CA / CMA page. In order to see that certificate, the dealer needs to login to the CTD portal and go to the e- CA / CMA page. In the e- CA / CMA page, once the dealer selects the financial year, the following screen will be displayed. Commercial Tax Department, Odisha Page 8 of 9

9 By clicking on the link View CA / CMA Certificate the dealer will be able to view the CA / CMA Certificate as submitted by the CA / CMA for the selected financial year. Similarly, by clicking on the Print CA / CMA Certificate the dealer will be able to print / download the CA / CMA Certificate for use at his end. The dealer can not make any changes to the certificate submitted by the CA / CMA. For any further queries, please call our help lines (Toll Free), during office hours or write to us at ctdho@odishatax.gov.in. ***** Commercial Tax Department, Odisha Page 9 of 9