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As
per the Circulars read above instructions were issued
with regard to the registration of Parcel /Courier,
Clearing and Transporting Agencies (hereinafter called
for Agencies in this Circular). They were also promised
a facility for e-filing of the details of the
consignments transported by them so that they can
minimize the delay in clearance at the check posts. The
issue has been further reviewed and the following
further instructions are issued:
1.
The module for registration of these Agencies has been
developed and is released for use from 14th April, 2008.
2.
Agencies desirous of using this module should register
with the Commercial Taxes Department, Kerala by
submitting application in Form 1G at any VAT Circle
Offices / or CTCPs at Amaravila, Aryankavu, Walayar,
Bengra Manjeswar.
3.
On entering their registration data in KVATIS, the
system will internally assign their
data to a common office (office code 321600) and
generate a new TIN starting
with ‘3216’. The 5th and 6th digit represent the
District codes. Thus the
TIN generated from any office in Thiruvananthapuram
District will be "321601xxxxx".
This
category of dealers will not be counted in the live
dealers list generated for
an office/ district/ the State since these categories do
not have any tax liabilities.
However separate R register shall be maintained by the
registering authorities.
4.
Agencies who do not have any office in Kerala are also
permitted to take registration and to avail the facility
of e-filing in the KVATIS for faster clearances at the
Check Posts.
5.
Those Agencies registered with the Department as above
can opt for e-filing of
their transport documents. On getting such a request and
after generating the
TIN in KVATIS, the registering authority shall send a
mail request to ITMC.
6.
ITMC shall create user-ids and passwords and convey them
through the registering authority to the Agency.
7.
Once the statements are uploaded in the KVATIS by the
Agency, the details of
the consignments will reach the purchase folder of the
concerned TIN holders
in the State, the details of which can be utilized for
scrutiny and assessment
purposes.
8.
Agencies opting for e-filing will be permitted to ply
only through the border check posts having on-line
facility.
9.
Agencies registered for e-filing shall carry the print
out of the e-filed declaration
carrying Application id along with the consignments
which shall be treated
as a pass for entitlement of preferential treatment in
check posts to the
extent of clearance of the vehicle.
10.
These Agencies will be provided with fast-track
lanes for approach wherever possible, special
counters, and given
preference for clearance at the check posts.
11.
For the time being these facility will be available in
Walayar and Amaravilla check
posts, and expanded to Aryankavu, Gopalapuram, Kumily,
Manjeshwar,
Kootupuzha and Govindapuram check posts in the nest
thirty days.
At Walayar they will be permitted to approach the
Counter at the IN Check
Post through the lane meant for Green Channel, and then
enter the counter.
12.
The IAC/ CTO in charge of these check posts will earmark
a counter for handling
e-filing Agencies, and do everything possible to
facilitate their clearance in thirty minutes of
reporting at the check post.
13.
The data filed by the Agencies shall be available for
scrutiny at the Check Post
even before their arrival. Hence the Counter staff shall
view the data in advance
of the arrival, and mark out items for verification or
collection of Advance
Tax/Security Deposit, so that time is not wasted after
arrival of the Agency’s
vehicle.
14.
These agencies will not be liable for penal action under
the Act as regards the genuineness
of the information submitted based on the
invoices/bills/etc furnished by the consignor unless
there is a clear evidence of collusion and as long as
all data in the e-filing format is completely and truly
filled. Agencies shall not pass consignments that are
suspect or that do not fulfill all data disclosure
requirements through the e-filing channel; doing so
shall lead to their e-filing and preferential clearance
status being revoked.
15.
As per existing rules these Agencies shall have to file
returns in Form 11A. The registration and return
liability are provided to capture the data in respect of
the goods transported by them. So in the case of
Agencies filing the statements electronically, monthly
return need not be insisted if they are filing details
electronically in respect of all their consignments.
Suitable amendments will be brought in the KVAT Rules.
In the case of others, monthly return in form 11A shall
be insisted upon.
The
Circulars read above will stand modified to the above
effect.
Commissioner
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