VALUE ADDED TAX INFORMATION SYSTEM / VATIS
COMMERCIAL TAX DEPARTMENT, GUJARAT STATE, INDIA

A. Problem Analysis

 1. What was the problem before the implementation of the initiative?
The Gujarat Commercial Tax Department face the problem of dealing with numerous stake holder (Currently around half a million), and maintain their records manually. These records have large financial implication. A manual register catering to such large members resulted in a lack of transparency, collusion between official and evaders and law tax compliance leading therefore to a loss of public revenue. In India as per the division of powers under the constitution, States collect VAT on sale of goods. The Commercial Tax Department, Government of Gujarat, India mainly administers the tax on intra-state and inter-state sale of goods, viz. Gujarat Value Added Tax Act, 2003 (VAT) and Central Sales Act, 1956 (CST). Tax payers (dealers) interact, directly or through tax practitioners, with the Department for obtaining new registration, amendments to it, cancellation, filing periodic returns, obtaining Statutory forms, way bills for border check posts, return scrutiny, assessments, refunds, appeals, advance rulings, enforcement, check post activities, etc. At present there are 5.01 lakh live dealers under VAT and 3.03 lakh live dealers under Central Sales Tax Act, 1956. The department is divided into 11 divisions, 25 ranges, 103 units and 15 border check-posts and a training institute. The registrations and other functions are area based and there is a strong one-to one relationship between the dealers and officers. Revenue implications are high as total collections are around Rs 45,000 crore. Every year refund of around Rs 3000 crore is given. Data volume is high. Before computerization, tax payers had to visit VAT offices multiple times and give applications in hard copy with their signature, for every activity or service mentioned above. Department also followed manual processes. There were errors, omissions, delays and grievances like Inefficiency, Lethargy, Delay in decision making, Corruption, etc. Cost of compliance and cost of collection were on a higher side. Internal controls and audit trails were also weak. Delivery of services was full of hassles and idea of merely delivering services dominated the quality of services delivered. Public image was low. Concept of a responsive public administration did not exist . As described in details here-under, today, one of the most essential ingredients of successful VAT administration in Gujarat has been the innovative use of technology and business process re-engineering of legacy multi-stage manual systems of tax administration and delivery of services to the tax payers, tax practitioners and tax administrators. Key areas needing improvement in service delivery were:  Registration: As per the VAT Act & Rules dealer is required to take the registration if taxable turnover exceeds Rs.0.5 million. Dealer can also voluntarily apply for the Registration. Along with Registration, application dealer had to submit documents and security deposit as per the discretion of concern officer. A dealer can issue Tax invoice only after obtaining Registration Number from Commercial Tax Department. Before the initiative, dealers had to visit government office many times to get registration which was not serving the purpose of faceless operation and transparency; the chances of corruption and mental harass were high. As a result, dealer was not able to get registration in time. We have provide a single platform to the investors for information/approvals from all departments/agencies of Government. CST-Forms: Statutory Form C (for inter-state purchases), Form H (for purchases in the course of export) and Form F (for branch transfer / consignment / Stock transfer) under the Central Sales tax Act, 1956 (CST) are very important for the tax payers as they can buy at zero / reduced rate of tax. These forms are to be obtained from the Commercial Tax offices only. The process of issuing forms was manual. Application with annexure and fees, 3 to 4 stages for verification of application and than issue the CST physical form. Rate of tax at present for purchases against C form is 2%, else tax payer has to pay either 5% or 15%. There is no tax for purchases / procurement of goods against form H and F. Every year more than 12 lakh forms were issued manually. Border Checkpost Forms: In interstate transaction, dealers are sending/receiving the goods from/to other state to/from Gujarat. At checkpost, the goods carrying vehicle has to show/submit the checkpost form issued by Commercial Tax Department. Dealer was required to visit at government office to apply and receive check post forms. There were the occasions of multiple visits of dealers to officials of Commercial Tax Department which were wasting the time and increase the chances of corruption. System to receive the grievance: There was no online system to receive details of grievances from dealers for delay in service or incidences of corruption.

B. Strategic Approach

 2. What was the solution?
These solution was to utilize ICT to improve transparency and compliance. The basic idea of initiative was to increase transparency and self- compliance through the face less and hassle free tax administration with the tax payer as the focal point and to provide timely and accurate delivery of 24x7 services to reduce number of trips to the office and saving in time and human resources, both for the tax payers as well as for the tax administrators. Above initiative has also proved as de-facto solution to reduce discretion of officers and bring down instance of corrupt practices along with increase in transparency and Govt. process reengineering. Department has adapted few steps for better public administration Innovation, efficiency, openness, transparency, result driven performance, integrity, initiative. VAT Information system (VATis) is a cluster of path- breaking web based independent sub-applications like OASIS, TRACE, e-Permit, e-NIVARAN etc. with innovative use of technology. Delivery of most of the certificates, permissions and orders is on-line through web site under digital signature certificate; however, no dealer or officer is required to obtain digital signature. Actually, separate signer codes have been developed.  New investor shall register the profile on the IFP and system will provide secured single sign on for submitting the application for various facilities, permissions, NOCs (No Objection Certificates), Payment of fees/charges, Uploading of the supporting documents etc. 1) TRACE: Time honoured Registration and Amendment done Centrally and Electronically. Following are key points of this scheme implemented after process re-engineering. Provisional Registration is granted in three working days. Dealer is not required to visit Unit Office to receive the Registration Certificate (RC). Dealer can download the Digitally Signed RC from his account on web-portal. Provision of Deemed Registration automatically by system if process is pending since 30 days. Status of application via email. Dealer is not required to find the respective Unit Offices as per his area of business. He is required to visit at SRU (Special Registration Unit) for document verification one time only. The implementation of SRU has increased the convenience. Reduced man-power of Commercial Tax Department and thus saving the cost of administration, manpower diverted for other critical activities. Man power reduced to 60% in metro city. 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. In 2015-16 Dealers Registered with systems are 64,109. 2) OASIS: Online Application and Security of Inter-State Transaction Dealer shows requirement of CST-Forms in purchase/procurement annexure of CST (Central Sales Tax) e-Returns. Dealer accesses the web-portal, downloads the excel template of e-returns and uploads the same on web-portal. System validates key parameters like defaulter status, tax payment status, and matching of interstate transaction amount in VAT and CST e-return. If all validations are passed, system generates the CST-Form and dealer can download Digitally Signed CST-Form from his account on web-portal. Following are the salient features of this scheme. History of forms cannot be accessed by other people. The most innovative use is that of Digital Signature Certificate (DSC). The department has bought only one DSC. Tax payer is not required to buy DSC. Further, we have used bar-code also, which is uniquely printed on every form. Printing can be done by the tax payer at his end on plain paper of A4 size The process for obtaining forms has become very simple and the number of steps has been brought to the necessity of filing CST e-return only. There is no separate application or request. Tax payer is not required to come to the VAT office. Tax payer has not to pay any fee for obtaining forms. There is no human intervention. However, there are some validations, entirely taken care-of by the system. Efforts of man power reduced up to 90% .Through this, it is not possible to edit the contents of the statutory forms. In 2015-16 Statutory Forms generated In systems are 18,76,128. 3) INFORM & m-INFORM: Instant Form Management and mobile- Instant Form Management. Dealers are required to submit declaration forms for inter- state movement of goods at the border check posts. Dealers log-on to the web site and download blank Macro based Excel template and fill their details and upload the same. This can be viewed by the officers of the department. System generates a 9 digit numbered series in random fashion for Gujarat dealer in his log-in. Gujarat dealer can convey this number to the seller in other State or transporter by SMS, email, FAX or through phone. At checkpost, official of Commercial Tax Department verifies the form on web-portal. The scheme has been further enhanced to get the checkpost forms on SMS. Dealer can send the request for checkpost forms via SMS in pre-defined format. System validates the SMS and response back with the unique number of checkpost form requested. At checkpost, official of Commercial Tax Department verifies the form number using SMS. The system has reduced number of trips of the dealer to the office. Now, he can avail this service 24x7. Efforts of man power reduced up to 90%. In 2015-16. 2.06 Crore Forms generated with system. By which overall 250% income increased on Checkpost. 4) E-Payment:- We have facilitated all our dealers to pay tax online through cyber treasury web portal. This has also ensured faceless administration of taxation. This has strengthened our tax management. We are Providing Net Banking e-payment through 16 Banks and Payment Gateway facilities like SBI e-pay. In SBI e-pay service dealer can easily doing payment through Mobile Net Banking, Debit card, Credit Card, Payment Wallet facility through more than 42 Banks with SBI e-pay Gateway. We have provide seamless payment facility to dealers to do directly from CTD Web Portal without doing log in at Cyber Treasury System. So that dealers are not required to do sign up and maintain log in accounts on both the systems separately. 5) E-Return: It has been mandated to compulsorily submit online returns, so that human interaction and touch points can be minimized. Following are the numbers of E-returns filed by the dealer’s in 2015-16 are as under: Sr. No Period No. of E-Returns VAT No. of E-Returns CST 1 2015-16 35,34,263 24,05,403

 3. How did the initiative solve the problem and improve people’s lives?
Computerization was synchronized with the introduction of VAT wef 1.4.2006 in the State. 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. A stage-wise approach has been adopted areas 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. Summarize this as discussed Committees formulated for each module. At the same time, programs are so designed that dealer is neither called frequently to the office for verification nor inspector visits place of business of the dealer. Orientation programs were organized for tax payers, tax practitioners and tax administrators. Staff was given hands on training. Training material was prepared and made available in vernacular language. There is an advisory committee for e-services consisting of officers and tax consultant and Chambers of Commerce and other citizens. Role of Stakeholders: Main stakeholders are: Tax payers, tax practitioners and tax administrators. Commissioner, Commercial Tax has to take every one along to see that real fruits of e-governance reach to the target group for which it has been conceptualized, designed and deployed. Pressure arising out of the expectations of the stake holders becomes a useful rallying point even for those within the government to do something. Tax payers and tax practitioners will give their requirements. Tax administrators expect the system to help them in decision taking. It is mandatory for the officers of the department to issue registration and forms through the system. They have to carry out refund, assessment and appeals through the computer program only. Right from switching over from manual processes to e-processes Commissioner has to attempt to attain balance between simplifying the process and not compromising with Government revenue. Any e-step has to be consistent with the VAT Act and rules in the State. Commissioner proactively identify areas for give e-Services and obtain approval in principle from the Finance Department and the IT committee in Government. He has to ensure that new application is adapted by one all concerned. He has to organize orientation and capacity building programs. Some of the applications under Central Sales tax Act have a bearing on other States also, so he has to take them into his stride.

C. Execution and Implementation

 4. In which ways is the initiative creative and innovative?
The project has been working properly for quite some time. It has in-built sustainability. Periodically additional features are being deployed on the already stabilized platform to make application more useful. Some of the features which can be replicated are: 1) Deployment of Macro based Excel templates with off-line validations so that internet connectivity is needed only at the time of upload. 2) Provision of deemed registration is a step forward towards implementing the provisions of Citizens charter or draft Delivery of Services Act. It makes officers more responsive and accountable. 3) Curtailing discretionary powers of registering authority by clearly specifying amount of security deposit and list of documents in the rules itself. 4) Saving manpower by centralizing registration activity through SRUs. 5) Tracking facility and e-mail delivery at every stage of registration like, document verification, spot visit, etc. 6) Value Added Tax Information System (VATIS) has adapted by some other states in different format and same state are visiting Gujarat State for study the system. 7) VATIS has won the Sustainability awards from Computer Society of India (CSI Nihilent e-Governance Awards 2011-12) 8) VATIS has won the SKOCH ORDER OF MERIT - INDIA’S BEST GOVERNANCE PROJECTS in 2014, 2015 and 2016. 9) Recently e-permit (Vatis system) has won Digital India Awards 2016 in the category of Exemplary Online Service.

 5. Who implemented the initiative and what is the size of the population affected by this initiative?
Gujarat Commercial Tax Department has implemented Vatis system. At present there are 5.01 lakh live dealers under VAT and 3.03 lakh live dealers under Central Sales Tax Act, 1956 in the 32 Districts in the State having a population of approx. 6 crore. Stakeholders include tax payers, tax practitioners, tax administrators, transporters, ware house keepers and citizens at large. • The initiative has reduced number of trips by the tax payer to the VAT office. • Quality of services has seen huge improvement. Delivery is quick, accurate, hassle free and without any human intervention. • Self- compliance has increased. • Transparency levels have gone up • Saving on human resources and financial resources. • Trust between tax payers and tax administrator has become healthy. • Public image has improved. Now tax payers are feeling to be the partners of process of the development of the State. • Internal controls and audit trails have been strengthened.
 6. How was the strategy implemented and what resources were mobilized?
Computerization was synchronized with the introduction of VAT wef 1.4.2006 in the State. 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. A stage-wise approach has been adopted. 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. Summarize this as discussed Committees formulated for each module. At the same time, programs are so designed that dealer is neither called frequently to the office for verification nor inspector visits place of business of the dealer. Orientation programs were organized for tax payers, tax practitioners and tax administrators. Staff was given hands on training. Training material was prepared and made available in vernacular language. There is an advisory committee for e-services consisting of officers and tax consultant and Chambers of Commerce and other citizens.

 7. Who were the stakeholders involved in the design of the initiative and in its implementation?
Officials of Commercial Tax Department, Member of Bar Associations, Member of Chamber of Commerce, Member of Transport Association where the stake holders involved in the design of the initiative and its implementation. Customization of the system was done for corporate bodies, for job worker consignments, for trans-shipments and for multiple consignments to ensure no category of dealer faces hardship due to the special nature of their business. Multiple consignments can be validated at the single click of a mouse saving considerable time at the check post.

 8. What were the most successful outputs and why was the initiative effective?
The effectiveness of a tax collection mechanism directly impacts the implementation of SDGS. Since the revenue collected in an optimal and effective manner increases the resources available with governments to achieved freedom from poverty and hunger and ensuring the wellbeing of citizens amongst other things. Moreover, this project also aims to strengthen a government department by making it more effective and accountable. For example, households with specific characteristics, people living in cities or rural areas, the poor, children, youth, older persons, persons with disabilities, indigenous people, refugees, internally displaced persons or migrants, people living with HIV/AIDS, or other people or categories of the population depending on the country or regional context 1) Return filled online 2) SMS 3) 90 days refund to 30 days 4) Check post time reduce 5 Minute to 30 seconds. 5) Registered within one day without physical interface with documents update. 6) 24*7 Payment online.

 9. What were the main obstacles encountered and how were they overcome?
1 Resistance form some stakeholders shift to a new way of doing things training / stakeholders consumers. 2 Manual processes were slowly shifted to atomization with use of IT &then GPR done. 3 Problem of using computer in vernacular language were overcome by deployment and use of special fonts in “shruti”(Language – Local) 4 Computer program needed robust legal support. So, changes were made in the VAT rules regarding number and type of documents to be produced and amount of security deposit to be paid. 5 Cost saving for dealers 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. 6 For secure delivery of certificate, use of signor code was made so no tax payer or officer was required to obtain Digital Signature Certificate.(Cost saving for dealers- citizens 7 Seven (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. 8 Training and orientation sessions were conducted for capacity building of all the stake holders.

D. Impact and Sustainability

 10. What were the key benefits resulting from this initiative?
The project has been working properly for quite some time. It has in-built sustainability. Periodically additional features are being deployed on the already stabilized platform to make application more useful. Some of the features which can be replicated are: 1) Use of signor code so that tax payers are not required to procure new Digital Signature Certificate as they have already procured separate DSC for compliance to Central Excise / Customs / Service Tax / Income Tax, etc. 2) Deployment of Macro based Excel templates with off-line validations so that internet connectivity is needed only at the time of upload. 3) Provision of deemed registration is a step forward towards implementing the provisions of Citizens charter or draft Delivery of Services Act. It makes officers more responsive and accountable. 4) Curtailing discretionary powers of registering authority by clearly specifying amount of security deposit and list of documents in the rules itself. 5) Saving manpower by centralizing registration activity through SRUs. 6) Tracking facility and e-mail delivery at every stage of registration like, document verification, spot visit, etc. 7) Value Added Tax Information System (VATIS) has adapted by same other states in different format and same state are visiting Gujarat State for study the system.

 11. Did the initiative improve integrity and/or accountability in public service? (If applicable)
Computerization was synchronized with the introduction of VAT wef 1.4.2006 in the State. 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. A stage-wise approach has been adopted. 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. Summarize this as discussed Committees formulated for each module. At the same time, programs are so designed that dealer is neither called frequently to the office for verification nor inspector visits place of business of the dealer. Orientation programs were organized for tax payers, tax practitioners and tax administrators. Staff was given hands on training. Training material was prepared and made available in vernacular language. There is an advisory committee for e-services consisting of officers and tax consultant and Chambers of Commerce and other citizens.

 12. Were special measures put in place to ensure that the initiative benefits women and girls and improves the situation of the poorest and most vulnerable? (If applicable)
It is a gender, neutral projects in as much its benefits all users equally. However, by reducing physical interface (visits to CTD offices etc.) and by allowing virtually all compliance to be done online. It helps women who are more restricted in their movements, women can carry out all transaction rom the safety of their offices or their home.

Contact Information

Institution Name:   COMMERCIAL TAX DEPARTMENT, GUJARAT STATE, INDIA
Institution Type:   Government Department  
Contact Person:   DR. P.D.VAGHELA VAGHELA
Title:   COMMISSIONER  
Telephone/ Fax:   079-26581929 FAX- 079-26574612
Institution's / Project's Website:  
E-mail:   dcegov-ct@gujarat.gov.in  
Address:   C/5, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD
Postal Code:   380009
City:   AHMEDABAD
State/Province:   GUJARAT
Country:  

          Go Back

Print friendly Page
video porno.. brasileiros xxx xhamster