User Manual for Dematerialised CST Forms(version 1.1) Computer generated C & F Forms on data generated from CST Return Annexures CST MANUAL

Transcription

1 DEMATERIALISED CST FORMS USER MANUAL National Informatics Centre, WBSC Page 1 of 66

2 PREFACE The Commercial Taxes Directorate of West Bengal has already rolled out a host of e-services for the benefit of trade and industry. Issue of CST related Declaration Forms/ Certificates on e-application was one such service, which was introduced with effect from 01/01/2009. The Directorate is now happy to announce the introduction of Dematerialized C and F Forms under the CST Act with effect from 01/07/2010 in place of physical Forms issued from the offices of the Directorate either on electronic application or on manual paper application. It may be appreciated that The proposed scheme is an improvement over the existing system as it is not only more convenient to the dealer, but also more revenue compliant. Under the new scheme, the system of issuance of blank statutory Forms either on e-application or in person will be discontinued and the dealer will not be required to apply online or visit the respective Charge Offices to receive delivery of CST related Forms. In the new scheme, the facility of generation and printing of C and F Forms with the required particulars will be available to the dealer in his desktop after he has furnished the VAT and CST Returns online with all the required annexures along with invoice-wise details of inter-state purchases/ stock transfer, followed by the submission of printed hard copy of Return. No separate requisition for Forms, as of now, will be required in the proposed system since the dealer s Return will serve the purpose of requisition as all the required particulars including invoice-wise details relating to the dealer s inter-state purchases/ transfer from registered dealers of other States will have to be furnished in the new Return Forms which will be introduced in respect of quarters starting from the Q.E. 30/06/2010. In the new system, the dealers will have to submit electronically the VAT Return first, followed by online submission of CST Return. The dealers shall have to follow this sequence strictly. Since the CST Return serves the purpose of a requisition for Forms, the dealers must be extremely careful in filling up the Returns and should not commit any error, omission or commission in filing the Returns so that he is unable to take the benefit of this facility, seamlessly. The information furnished in the CST Return in respect of inter-state purchase / transfer would be verifiable through the portal of TINXYS which is the repository of all India dealers and CST related Forms database. National Informatics Centre, WBSC Page 2 of 66

3 After submission of the Returns, the dealer may conveniently log on to the Directorate s website with his user account and password and click on the appropriate link for generation of the C / F Form, as the case may be. The dealer is to select the Return period (from the dropdown list) with respect to invoices on which he wishes to download the Forms. Once the dealer opts to generate Forms with respect to a quarter or a month of that quarter, he will not be allowed to revise the Return for that quarter. Once the Forms are generated for the selected invoices, no further modification or revision will be allowed. The dealer will have to confirm the process of generation and print. The C / F Form thus generated will have to be printed by the dealer in A4 size papers in triplicate. The dealer will affix his signature with seal on the Declaration Forms/ Certificates and their annexures, and send it directly to the dealer in the other State. These Forms will not be required to be authenticated, stamped or signed by any authority under the Directorate. It is made clear that the C / F Forms may be generated in the new system in respect of inter-state purchases or stock transfer effected from 01/04/2010 only. In respect of purchases / transfer made upto 31/03/2010, the dealers will have to obtain the Forms on e-application or on paper application as of now. For operational details, please go through the following User Manual which gives all the details of the procedures. National Informatics Centre, WBSC Page 3 of 66

4 TABLE OF CONTENTS Description Page No. Purpose 4 Definition, Acronyms & Abbreviations 4 Procedures and Guidelines for Dematerialised CST Forms 5 Pre-requisite for Dematerialised CST Forms 6 Steps for filing of availing dematerialized CST Forms (C & F) (On data generated from CST Return Annexures) 8 Generation of C Form 14 Generation of F Form 29 Modification of errors prior to e-generation of CST Forms 48 Modification of errors except TIN and Value after e-generation of CST Forms 54 National Informatics Centre, WBSC Page 4 of 66

5 Purpose : This User Manual explains the steps for generating dematerialized CST Forms after e-filing of CST Returns at the Directorate s website. Definition, Acronyms & Abbreviations : Acronym DCT ICT VAT CST TIN PC Description Directorate of Commercial Taxes Information and Communication Technology Value Added Tax Central Sales Tax Taxpayer s Identification Number Personal Computer National Informatics Centre, WBSC Page 5 of 66

6 Procedures and Guidelines for Dematerialised CST Forms 1) Who can file a CST return online? Any dealer who is registered under CST Act 2003 have to compulsorily file CST Return online. Dealer must file VAT Return online and then file CST Return online 2) Who can avail dematerialized CST Forms? Dealer who has filed VAT and CST Return online for the present and immediately preceding quarter and submitted print copy of the Returns. Dealer will have to declare the date of submission of the print copy of Return to Charge Office in the web link of Return. Dealer who has paid tax, interest and late fee in full. Dealer can generate dematerialized CST Forms for a quarter within a period of 9 months from starting date of the quarter. 3) How to create your Login account so as to access online Dematerialised CST Forms The system is single sign-on. Dealers will login using the same userid and password to login for e-filing of Return and Dematerialised CST Forms. Generate User ID Generate User ID to avail online e-services For any assistance, he may contact the help-desk of the Directorate (Room No. 310 in the 3rd. floor of the main building at Beliaghata, Kolkata or call /0705, Extn. 257). 4) From which quarter the service will be available? Dealer can avail for demateriliased CST Forms starting from quarter ending Presently this service can be availed for C & F forms which will be later extended to all CST Forms. Dealer may continue to avail the service in the same delivery mode as of now for the quarter ending and quarters preceding for all forms. For EI, EII and H Forms the present delivery mode will continue for all quarters. National Informatics Centre, WBSC Page 6 of 66

7 Pre-requisite for Dematerialised CST Forms No additional software is required for Dematerialised CST Forms. Forms will be generated in Adobe Acrobat Reader (pdf format). National Informatics Centre, WBSC Page 7 of 66

8 Steps for availing Dematerialised CST Forms (C& F) (On data generated from CST Return Annexures) Step-1 Visit Website Visit the Directorate's website: Below is the front page of the portal. If you do not have the 8.1 version of the Acrobat Reader you may first download the same by clicking at the link Download Acrobat Reader and install in your PC. If the Acrobat Reader is already installed in your PC for efiling of VAT Return, you need not download Acrobat Reader. You may now click 'Login for eservices. The following screen will be displayed on clicking this link. National Informatics Centre, WBSC Page 8 of 66

9 Next click on Login for Dematerialized CST Forms (C & F) The following page will appear National Informatics Centre, WBSC Page 9 of 66

10 Step-2 User Authentication You have to enter the same User-id and Password, which is being used for efiling of Return. If you commit any mistake in doing so, you may re-enter those on clicking the 'Cancel' button. You will have to click on the 'Submit' button for user authentication by the server. National Informatics Centre, WBSC Page 10 of 66

11 If the User-id and Password are incorrect, then the following screen will be displayed. At this stage, you will have to go to the earlier page on clicking the 'Go to Login Page' as displayed on the screen and try again with the user-id and password provided. National Informatics Centre, WBSC Page 11 of 66

12 If you have not filed your VAT & CST Return for the present period(quarter) or preceding period(quarter) or you have not paid tax, interest or late fee in full, the following error message will appear. After successful login, you will get the following Home page National Informatics Centre, WBSC Page 12 of 66

13 Click on e-requisition of Central Declaration Forms for the first time in order to view the e-requisition against each quarter / month ending generated from data submitted by you in the Annexure-E and Annexure-F of CST Return. Click on e-generation of Central Declaration Forms after you have confirmed the e-requisition for all types of CST Forms viz. C & F and for all quarter month ending against a Return Period. Click on Download and Printing of Computer generated Central Declaration Forms, if you have already generated the forms for a Return Quarter and would like to take print of CST Forms generated by providing Form Type and Computer generated Form No. The link is also provided if you want to take Reprint of any CST form already generated. National Informatics Centre, WBSC Page 13 of 66

14 Generation of C Forms On clicking e-requisition of Central Declaration Forms, you will be directed to the following page where you will have to select the type of form (viz. C) Return Period in which the invoice details have been uploaded. For all purchases made in the present quarter, you may select quarter ending same as the Return Period. If you have made some inter state purchase in the previous quarter for which CST Form C is required i.e. inter state purchases declared in the present CST Return where the invoice date falls in the previous quarter but inter state purchase shown in the present Return quarter and you have not accounted for these inter state purchases in the CST Return of that quarter, then for such invoices, C Form can be generated against each Seller TIN covering invoices declared in the present Return for that quarter. If such case occurs you will have to select the quarter ending for which the forms need to be generated. For all purchases made in the previous quarter, if any, please select the quarter ending accordingly. National Informatics Centre, WBSC Page 14 of 66

15 After selecting one such combination from the list viz. for all purchases made in the Quarter Ending and declared in Return Period , the following is a sample screen to view the Annexure E (Annexure to show details of inter state purchase for which Form C is required) uploaded with the CST Return for the Return Quarter National Informatics Centre, WBSC Page 15 of 66

16 You may view the e-requisition by clicking the button VIEW REQUISITION The following screen showing Total requirement for Form C over individual selling dealer for the Quarter Ending is disclosed in the Return on National Informatics Centre, WBSC Page 16 of 66

17 You have to confirm the e-requisition, if you want to generate computerized forms by clicking CONFIRM button. You may view the Annexure again by clicking button BACK TO ANNEXURE. National Informatics Centre, WBSC Page 17 of 66

18 After confirmation of e-requisition, you may either go for Generation of CST forms by clicking in the button GO TO GENERATION PAGE. You may click BACK TO ANNEXURE button to view the Annexure data again. If you detect some error in the data submitted in Annexure of CST Return please Refer to Modification of Error prior to e-generation of CST Forms section. If you want to generate later you may logout here and at a later time login and click e-generation of Central Declaration Forms at Home Page to generate forms, provided you have confirmed that the data provided in the Annexure for a particular CST Return is correct and you have viewed e-requisition for all types of CST forms viz. C & F and for all quarter and month ending. National Informatics Centre, WBSC Page 18 of 66

19 On clicking e-generation of Central Declaration Forms at Home page following screen will appear. After selecting one such combination from the list viz. for all purchases made in the Quarter Ending and declared in Return Period , the following is a sample screen to generate C Form will appear. National Informatics Centre, WBSC Page 19 of 66

20 The screen shows that the Purchases shown in Return Period for the Quarter Ending has not been confirmed. Similarly, some inter state purchases were shown in the Annexure of Return Period where invoice date falls in the quarter Such e-requisition has to be confirmed. Besides some inter state stock transfer has been declared in the sample Annexure F for which e-requisition has to be confirmed prior to generation of any type of form and any quarter / month ending shown in the Return Period as shown in the sample screen above. In order to go direct to the e-requisition, you may click click here. After confirming all e-requisition pertaining to a Return Period (quarter), you will see the following screen. National Informatics Centre, WBSC Page 20 of 66

21 You may Generate C forms for any quarter ending by Selecting Form Type, Return Period and Quarter / Month Ending. First of all the Total Requirement Over Individual Selling dealer for the Quarter Ending will be shown If you want to generate C Forms against total requirement as shown click GENERATE button. You may generate forms at a later date within the prescribed time limit viz. 9 months from the starting date of the Return Period. Click GENERATE LATER to generate at a later date. National Informatics Centre, WBSC Page 21 of 66

22 You will be prompted with above message to the effect that you will not be allowed to file Revised Return for that Return Period after generation of CST Forms for that Return Period. You will also be prompted to check the declaration. If you want to generate the forms after declaration, you will have to click GENERATE button. National Informatics Centre, WBSC Page 22 of 66

23 Form C will be generated for against each Seller TIN against inter-state purchases declared in the CST Return of quarter having invoice dates falling between 01-JAN-2010 and 31-Mar Please make note of the Form Serial No. is printing is done at a later time. The C Form generated has two parts : MAIN and ANNEXURE (invoice wise details) To view and print the MAIN page, click the VIEW FORM button. To view and print the ANNEXURE pages, click the VIEW ANNEXURE button. National Informatics Centre, WBSC Page 23 of 66

24 First of all click the Form Serial No. you want to view or else following screen will appear. The following screen shows that the a particular Form Serial No. is selected. National Informatics Centre, WBSC Page 24 of 66

25 To view and print the MAIN page, click the VIEW FORM button. To view and print the ANNEXURE pages, click the VIEW ANNEXURE button. The following screen shows the form views National Informatics Centre, WBSC Page 25 of 66

26 National Informatics Centre, WBSC Page 26 of 66

27 Click on PRINT button to print copy shown below of the form in pdf format which you can print at the local printer. National Informatics Centre, WBSC Page 27 of 66

28 Annexure View National Informatics Centre, WBSC Page 28 of 66

30 Generation of F Forms On clicking e-requisition of Central Declaration Forms, you will be directed to the following page where you will have to select the type of form (viz. F), Return Period in which the invoice details have been uploaded. For all inter state stock transfer made in the present quarter, you may select all month ending within the quarter for the selected Return Period. If you have received some inter state stock in the previous quarter for which F Form is required i.e. stock transfer declared in the present CST Return where the invoices/ challan date falls in the previous quarter but stock transfer shown in the present Return quarter and you have not accounted for these stock transfers in the CST Return of that quarter, F Form can be generated against each Transferor TIN. If such case occurs you will have to select the quarter / month ending for which the F forms need to be generated. For all stock transfer made in the previous quarter, if any, please select the month ending accordingly. After selecting one such combination from the list viz. for all interstate stock transfer received in the Month Ending and declared in Return Period , the following is a sample screen to view the Annexure F (Annexure to show details of inter state stock received for which Form F is required) uploaded with the CST Return for the Return Period National Informatics Centre, WBSC Page 30 of 66

31 You may view the e-requisition by clicking the button VIEW REQUISITION National Informatics Centre, WBSC Page 31 of 66

32 The following screen showing Total requirement for Form F over individual Transferor for the Month Ending is disclosed in the Return Period of You have to confirm the e-requisition, if you want to generate computerized forms by clicking CONFIRM button. You may view the Annexure again by clicking button BACK TO ANNEXURE. National Informatics Centre, WBSC Page 32 of 66

33 After confirmation of e-requisition, you may either go for Generation of CST forms by clicking in the button GO TO GENERATION PAGE. You may click BACK TO ANNEXURE button to view the Annexure data again. If you detect some error in the data submitted in Annexure of CST Return please Refer to Modification of Error prior to e-generation of CST Forms section. If you want to generate later you may logout here and at a later time login and click e-generation of Central Declaration Forms at Home Page to generate forms, provided you have confirmed that the data provided in the Annexure for a particular CST Return is correct and you have viewed e-requisition for all types of CST forms viz. C & F and for all quarter and month ending. National Informatics Centre, WBSC Page 33 of 66

34 On clicking e-generation of Central Declaration Forms at Home page following screen will appear. After selecting one such combination from the list viz. for all inter state stock received in the Month Ending and declared in Return Period , the following is a sample screen to generate F Form will appear. National Informatics Centre, WBSC Page 34 of 66

36 The screen shows that the Purchases shown in Return Period for the Quarter Ending has not been confirmed. Similarly, some inter state purchases were shown in the Annexure of Return Period where invoice date falls in the quarter Such e-requisition has to be confirmed. Besides some inter state stock transfer has been declared in the sample Annexure F for which e-requisition has to be confirmed prior to generation of any type of form and any quarter / month ending shown in the Return Period as shown in the sample screen above. In order to go direct to the e-requisition, you may click click here. After confirming all e-requisition pertaining to a Return Period (quarter), you will see the following screen. National Informatics Centre, WBSC Page 36 of 66

37 You may Generate F forms for any quarter ending by Selecting Form Type, Return Period and Quarter / Month Ending. First of all the Total Monthwise Claim over individual Transferor for the Month Ending will be shown If you want to generate C Forms against total requirement as shown click GENERATE button. You may generate forms at a later date within the prescribed time limit viz. 9 months from the starting date of the Return Period. Click GENERATE LATER to generate at a later date. National Informatics Centre, WBSC Page 37 of 66

38 You will be prompted with above message to the effect that you will not be allowed to file Revised Return for that Return Period after generation of CST Forms for that Return Period. You will also be prompted to check the declaration. National Informatics Centre, WBSC Page 38 of 66

39 If you want to generate the forms after declaration, you will have to click GENERATE button. National Informatics Centre, WBSC Page 39 of 66

40 Form F will be generated for against each Transferor TIN against inter-state stock transfer declared in the CST Return of quarter having invoice/challan dates falling between 01-MAR-2010 and 31-Mar Please make note of the Form Serial No. is printing is done at a later time. The C Form generated has two parts : MAIN and ANNEXURE (invoice wise details) To view and print the MAIN page, click the VIEW FORM button. To view and print the ANNEXURE pages, click the VIEW ANNEXURE button. National Informatics Centre, WBSC Page 40 of 66

41 First of all click the Form Serial No. you want to view or else following screen will appear. The following screen shows that the a particular Form Serial No. is selected. National Informatics Centre, WBSC Page 41 of 66

42 To view and print the MAIN page, click the VIEW FORM button. To view and print the ANNEXURE pages, click the VIEW ANNEXURE button. The following screen shows the form views National Informatics Centre, WBSC Page 42 of 66

45 Annexure View National Informatics Centre, WBSC Page 45 of 66

47 On clicking Download and Printing of computer generated Central Declaration Forms at Home page following screen will appear. Select Form Type and Form Serial No. of the generated form. You will get the list of forms generated after typing number as shown in the screen below. National Informatics Centre, WBSC Page 47 of 66

48 You may select the Form serial No. and press Go button to view and print the Main and Annexure Form as described in previous sections. National Informatics Centre, WBSC Page 48 of 66

49 Modification of errors prior to e-generation of CST forms If some error is detected in data uploaded in the Annexure of CST Return where only Seller TIN, Name of the Seller or Address of the Seller is wrongly entered in the Annexure, data pertaining to the above fields may be corrected without submission of Revised Return. For all other modification, you will have to file revised return within the prescribed time period. Click the link Update Seller data in Return Annexure at Home page to modify Seller details. The following screen will appear. National Informatics Centre, WBSC Page 49 of 66

50 Check the record first by clicking at the check box for the records which you want to modify or else the following message will appear. National Informatics Centre, WBSC Page 50 of 66

51 Correct either Seller TIN / Seller Name / Seller Address all the three for one or more records and click Update button. If the form has already been generated the message The Form/ Forms are already generated You cannot update information will appear. National Informatics Centre, WBSC Page 51 of 66

52 If Form is not generated, data will be successfully updated as shown below. You may then view requisition, confirm the requisition, generate form and take print copy of the forms as described in previous sections. National Informatics Centre, WBSC Page 52 of 66

54 Modification after Generation of Dematerialized CST Forms If some errors are detected after generation of CST Forms(C & F) where some of the information of the Seller are wrongly entered in the Annexure, data pertaining to the above fields except TIN No. of Seller / Transferor and Value, may be corrected without cancellation of the generated forms. User can update their sellername, seller address, seller state,purchase order number,purchase order date,invoice number and invoice date for Form C. User can update transferor name, transferor address, transferor state, quantity of goods,value of goods, invoice chalan number,invoice chalan date, Name of Railway, Steamer or Ferry Station or Air Port or post Office or Road Transport Company s Office, No. of Railway Receipt or Postal Receipt or Goods Receipt,date, Date on which delivery was taken by the Transferee for Form F. National Informatics Centre, WBSC Page 54 of 66

55 Steps for updating data after generation Step 1 : Click the link Update seller data After Generation at the Home page by which they can enter into the updation page. National Informatics Centre, WBSC Page 55 of 66

56 Step 2 : Select Form type ( C or F ) and the corresponding Return period for which forms have been generated. After selecting Form type C and Return period the list of annexure records is displayed as shown in figure below. National Informatics Centre, WBSC Page 56 of 66

58 Step 3: Next select one of the two radio button options either to Update SellerName, Seller Address, Seller State or Update Other Information except TIN and Value National Informatics Centre, WBSC Page 58 of 66

59 Step 4: Check the record first by clicking at the check box for the records which you want to modify or else the following message will appear. National Informatics Centre, WBSC Page 59 of 66

60 Step 5 : By selecting Update SellerName, Seller Address, Seller State option they can update their seller name, seller address, seller state. By selecting Update Other Information Except SellerTin and Values option they can update purchase order number,purchase order date,invoice number and invoice date for Form C and quantity of goods,value of goods, invoice chalan number,invoice chalan date, Name of Railway, Steamer or Ferry Station or Air Port or post Office or Road Transport Company s Office, No. of Railway Receipt or Postal Receipt or Goods Receipt,date, Date on which delivery was taken by the Transferee for Form F. If data is correctly entered and update button is clicked, following message will be displayed Data has been updated National Informatics Centre, WBSC Page 60 of 66

61 Errors while updating data after generation 1) If the form is not generated then the data cannot be updated. National Informatics Centre, WBSC Page 61 of 66

62 2) If user gives the same invoice number for particular seller TIN as in the case below(eg.for Seller TIN ( ) and invoice number (072) ), data cannot be updated. National Informatics Centre, WBSC Page 62 of 66

63 Following error message will be displayed as shown below. National Informatics Centre, WBSC Page 63 of 66

64 3) The users must give their invoice date within the selected period as in the above case they have to give the date within period that means either July, August or September.of 2010 other than that (here 07/06/2010 has been given) data cannot be updated. National Informatics Centre, WBSC Page 64 of 66

65 The error message for wrong Invoice Date input. Similarly in case of Form F invoice chalan number and invoice chalan date cannot be updated for the above said cases as in Form C. National Informatics Centre, WBSC Page 65 of 66

66 END OF DOCUMENT National Informatics Centre, WBSC Page 66 of 66