VAT information system is a cluster of path- breaking web based applications like OASIS, TRACE, INFORM, m-INFORM, e-nivaran, VISIT, SCORE, ITC Ledger, etc. with innovative use of technology
A stage-wise approach has been adopted in this project. Pain areas for the tax payers: like obtaining new registration, amendments to it, issuing CST forms and way bills and scrutiny, cross check of Input Tax Credit (ITC) and refunds, have been taken up for process re-engineering and e-services ahead of assessment, recovery, enforcement, check post and appeals module. At the same time, programs are so designed that dealer is neither called frequently to the office for verification nor does an inspector visit place of business of the dealer.
Processes which are taken up for computerization under VATis are:
•Migration of legacy dealer master of the Sales Tax era, including data of cancelled dealers
•Registration (VAT& CST) including on-line application for registration and collection of PAN details
•Filing of Periodic Returns and e-returns
•Payments through chalans and e-payment
•Forms Control : C, F and H (100% faceless)
•Check posts: way bills, bar coding, etc.
•Assessment, all audit assessments are done through VATis by the officers
•Refund though ECS
•Recovery of dues
•Dissemination of information through Web site
It is possible for a tax payer to request for way bills through mobile phone under m-INFORM module of VAT information system. Besides, the workflow / approval process is electronic and access is role based. In multiple levels of processing, pending task is created in the account of higher levels of the hierarchy.
Computer friendly forms were designed and suitable User requirements and system requirements were drawn. Computerization has the support of robust legal framework which makes it mandatory for the dealers to give unique invoice numbers, file e-returns, make e-payments, apply on-line for refunds, forms, way bills, etc. Computerization has the support of robust legal framework which makes it mandatory for the dealers to give unique invoice numbers, file e-returns, make e-payments, apply on-line for refunds, forms, way bills, etc. Further,
1)Changes were made in the VAT rules regarding number and type of documents to be produced and amount of security deposit to be paid in case of new registrations.
2)Macro based Excel templates with off-line validations were deployed for the convenience of the tax payers, so that they need internet connectivity only at the time of upload.
3)For secure delivery of certificate, use of signor code was made so no tax payer or officer was required to obtain DSC.
4)7 Special Registration Units (SRU) were established for the convenience of the tax payers. A special drive was also undertaken to dispose-off the pending applications for registration under old scheme.
5)Training and orientation sessions were conducted for capacity building of all the stake holders.
6)Project evaluation & monitoring team and Advisory Committee were made functional.
2.Timely, transparent and accurate service delivery
3.Improving the quality of service to the taxpayer by simplifying administrative procedures, i.e process re-engineering
4.Bring down cost of compliance and cost of collection
5.Efficient and transparent commercial tax administration
6.Provide better quality of information for decision making
7.Strengthening internal audit and control
8.Increase levels of Automation & Integration
9.Secure Delivery of Registration Certificates, way bills and forms
10.Data sharing with other Govt Agencies
11.Reduce leakages and increase revenue
Target Group: Tax payers, Tax practitioners, Tax administrators and citizens at large
1)The Registration Certificate, CST forms, Way bills are issued under Digital Signature Certificate (DSC). However, no dealer or officer is required to obtain DSC. Instead, use of signor code available under JAVA is made.
2)Macro based Excel Templates with off-line validations are used so that internet connectivity is required only at the time of upload.
3)Tasks for spot visit are generated through the system on a round robin pattern so there is no scope of favoring any officer.
4)Minimum human intervention and optimum use of IT as the discretionary powers to decide security deposit amount and number of minimum documents have been structured in such a way that registering authority cannot go beyond that.
5)If there is no action for 30 days, system generates registration certificate under deemed registration provision.
6)With special MOU with Microsoft, fonts called “shruti” were designed so that one can type in Gujarati language also.
7)On-line matching of Input Tax Credit, shown in the log-in of the tax payer.
8)Request for way bills can be made through mobile phone also.
9)Status tracking at every point of activity of scrutiny and approval through SMS and e-mail.