STATE SALES TAX WITH REFERENCE TO KARNATAKA COMMERCIAL TAXES Week Sep/Bihar... · REFERENCE TO...
Transcript of STATE SALES TAX WITH REFERENCE TO KARNATAKA COMMERCIAL TAXES Week Sep/Bihar... · REFERENCE TO...
STATE SALES TAX WITH REFERENCE TO KARNATAKA
COMMERCIAL TAXES PRESENTED BY GROUP-3 Ms. NIVEDITA KUMARI RASHMI ABID SUBHANI MD. SABBIR ALAM MD. NASIM SANJAY KUMAR MUKESH Kr. CHAUDHRY SHUSHIL Kr. SUMAN
SALES TAX & VAT SALES TAX :- A TAX IMPOSED BY THE GOVERNMENT
AT THE POINT OF THE SALE ON RETAIL GOODS . IT IS COLLECTED BY THE RETAILER AND PASSED ON TO
THE STATE.
VAT- VALUE ADDED TAX (THE WORD COINED IN THE YEAR 1954 IN FRANCE BY MAURICE LAURE)
VALUE ADDED TAX OR VAT IS AN INDIRECT TAX
WHICH IS IMPOSED ON GOODS AT EACH STAGE OF PRODUCTION STARTING FROM RAW MATERIALS TO
FINAL PRODUCTS. VAT IS LEVIED ON THE VALUE ADDITION AT DIFFERENT STAGES OF PRODUCTION.
Taxes Are What We Pay for
Civilized Society
STATES REVENUE COLLECTION OF COMMERCIAL TAXES DEPARTMENT IN THE YEAR 2013-2014
STATES COLLECTION (In Crore) % INCREASED
MAHARASTRA 69777 12.5 %
TAMIL NADU 51245 22 %
UTTAR PRADESH 47500 13.8%
KARNATKA 36773 15%
BIHAR 13156 20.5 %
“COMMERCIAL TAXES DEPARTMENT” BIHAR AND KARNATAKA
BIHAR
Bihar & U.P Commercial Taxes
1.Value Added Tax
2.Central Sale Tax
3.Entertainment Tax
4.Luxury Tax
5.Entry Tax
6.ProfessionTax
7.Electricity Duty
8.Advertisement Tax
Karnataka commercial Taxes
1.Value Added Tax
2.Entry Tax
3.Agricultural Income Tax
4.Central sales Tax
5.Profession Tax
6.Luxury Tax 7.Entertainment Tax
8.Betting Tax
9.Sales Tax on Petrol, Diesel & Sugarcane
ma
Maharastra Commercial Taxes
1.Value Added Tax
2.Central Sale Tax
3.Entertainment Tax
4.Luxury Tax
5.Entry Tax
6.Professional Tax 7.Entry of Motor vehicle into local area Tax 8.Maharashtra purchase
Tax on Sugar cane.
Tamil Nadu commercial Taxes 1.Value Added Tax
2.Entry Tax
3.Advertisement Tax
4.Central sales Tax
5.ProfessionalTax
6.Luxury Tax 7.Entertainment Tax
8.Betting Tax
9.Sales Tax on Petrol, Diesel & Sugarcane
STRUCTURE AND ORGANISATION OF CTD BIHAR
At the apex of our department is a senior IAS officer as commercial tax commissioner.
Commissioner is assisted by -
Additional Commissioner
Joint Commissioner
Deputy Commissioner
Assistant Commissioner
Commercial Taxes Officer
STRUCTURE AND ORGANISATION OF CTD BIHAR
For the purpose of administrative convenience the state is divided into
Administrative Division(9) and 49 circles
Appeal Division
Audit Division
Tribunal
Intelligence Bureau
Recovery Cell
Legal Cell
Economic Intelligence Unit (EIU)
Tax Research Unit (TRU)
Training Cell
Integrated Check post (5) and proposed (11 ) Intermediaries check
posts.
•Dalkola CheckPost •Karmanasha CheckPost •Dobhi CheckPost •Jalapur CheckPost •Rajoli CheckPost
Name of the Act Name of the Act in Short
Collection ( Rs in crore
Value Added Tax VAT 8546.43
Central Sales Tax
CST
83.41
Entry Tax ET 4282.84
Electricity Duty ED 140.80
Profession Tax PT 52.92
Luxury Tax LT 10.01
Entertainments Tax ET 39.31
Advertisement Tax AT 00.60
Total Collection 13156.38
COLLECTION OF TAXES IN CTD IN BIHAR 2013-2014
STRUCTURE AND ORGANISATION OF CTD KARNATAKA
At the apex of department is headed by a senior IAS officer as commercial taxes commissioner.
Commissioner is assisted by
Additional Commissioner
Joint Commissioner
Deputy Commissioner
Assistant Commissioner
Commercial Taxes Officer
Commercial Taxes Inspectors
Commercial Taxes Department in Karnataka contributes about 62 % approximately to state’s revenue.
In terms of territorial jurisdiction the state is subdivided into
Administrative Divisions ---(13)
VAT Offices ---(118)
Check Posts ---(20)
Enforcement Divisions ---(9)
Appeals Divisions ---(13)
Mobile Squads ----(100)
Collection of Net Tax for the Last Five Years ( in crores)
Year Collections
2009-10 18132.53
2010-2011 22803.43
2011-2012 27610.81
2012-2013 31875.73
20132014 36773.00
e-Comprehensive Audit System
COLLECTION OF TAXES IN CTD KARNATKA
9/12/2014 e-Comprehensive Audit System 16
Name of the Act Name of the Act in Short
Collection ( Rs in crore
Value Added Tax VAT 23546.31
Sales Tax ST 7231.93
Entry Tax KTEG 2645.65
Central Sales Tax CST 1896.65
Profession Tax PT 808.32
Luxury Tax LT 300.46
Entertainments Tax ET 168.69
Betting Tax BT 153.70
Agricultural Income Tax
AIT 21.29
1
• e - Registration
2 • e- Payment
3 • e- Return
4 • .e - SUVIDHA
5 • e - RTPS
6 • e- Filing
e- Registration: - The process of e-Registration and issuance of “C” form is covered under RTPS Act, 2011 of Bihar.
For Registration ----Within 15 working days
For C form ---------within 7 working days
e- SUVIDHA ( Simplified Usage of Vehicle Information Data Harmonized Application)
It is a 16 digits unique number transit permit generated by the system. There are four different types of D (Declaration ) form. Viz
D vii-- Out to Out Transaction
D viii– Intra state Transaction
D xi --- Incoming Transaction.
D x --- Outgoing Transaction.
e- Return & e-Payment
Dealer declares statement of business transaction Quarterly and Annually.
RT –I ----- For quarterly Return
RT – III --- For Annual Return
RT –IV – For Compounding dealers
RT – V – For Revised Return
e- Payment :- It is a 24 x 7 facility to a dealer to make a payment online.
A new Paradigm
Making
Checkpost
Hassle free
Accessibility
Through
Mobile phones
Policing by
Citizens
Transparency
and
Accountability
E - SUGAM
E - SUVEGA
Comprehensive
Assessment
System
E - GRAHAK
E - CST
E - VARADI
E - GRIEVANCE
E - PAYMENT
Services at
doorsteps
M - SUGAM
E-reconcile
Project
Transformation
e- INITIATIVE IN KARNATAKA
20
E-enforcement
system
21
Dealers
• E-VARDAN – Online registration request & processing
• E-VARADI – Online submission of returns
• E-payment – Online payment of Taxes
• E-CST – Online request & issue of the CST forms
• E-Grievance – Online grievance redressal
• E-Clearance – Online request & issue of Clearance Certificate
• M-Services – Mobile Based Alerts
Dealers/ Transporters
• E-SUGAM/M-SUGAM forms – Online request and download of Form for Goods movement
• E-SUVEGA forms – Online request for Transit Pass for movement of goods through State
CItizens
• e-Grahak/m-Grahak – SMS based information/complaint by public on the dealer
Officers
• E-CAS – Comprehensive Audit System
• E-reconcile – Tax Collection Reconciliation system
• E-enforcement System
• E-DCB – Demand Collection Balance System
• E-Dealer File – Consolidated Dealer Information System and Analysis
E-SERVICES FOR MAIN STAKEHOLDERS
•
Has 3 Components- w.e.f 01.04.2011
• e-Audit
• e-DCB (Demand, Collection, Balance)
• e-Enforcement
1
• To Digitally Capture the Audit Process information
2
• To Digitally Capture the Additional Demand Booked and their collection
3
• To Digitally Capture all the Old and Current Arrears from 01.04.2011 onwards
4
• To Increase the efficiency /Transparency /Accountability of Audit Process
5 • To make proper, efficient and effective
use of the limited Human resources
6 • To Reduce the Paper consumption and to
move towards paper less office
e-UPaSS Electronic-uploading of purchase and sales details-Invoice wise
Purpose 1. Online Verification of Input Tax Credit (ITC ) • Manual verification of ITC is humanly impossible; 2. To Reduce Tax disputes of ITC Claims 3. Enable electronic audit 4. IT System enabled faster processing of Refunds 5. Identify bogus claims of ITC through regulation among the dealers; encourages honest tax payers 6. Preparation for GST
E- Guaranteed Response Against Hidden Activities of Tax Evasion in
Karnataka
aa
aa
aa aa
aa
aa
aa
NOW! THE STATUS OF VAT !!
Vision as a taxing authority Work in tandem
Generate awareness regarding new changes.
Win over their trust.
Make them proactive.
This vision represents WIN-WIN-WIN situation.
By: GROUP I, BFS
Venue: ATI, MYSORE
1
Shaukat Ali Ansari
Amit Ankit
Abhinav Kumar Jha
Mukesh Kumar
Yaduvansh
Ganga Prasad
Ashish Ranjan
Vivek
2
‘TAXIDERMIST’…..???
The only difference between a Tax-man and a
Taxidermist is ..………… that Taxidermist leaves
the skin!!!!
- MARK TWAIN
3
The Title of the presentation presents the
framework, within which we will be striving to
decipher the two main types of taxes that
encircle our economy, albeit Direct & Indirect
Taxes.
4
Tax : Meaning, Background, Purpose(s), Principles
Direct & Indirect Taxes : Meaning, Examples
Direct Tax : Merits & Limitations
Indirect Tax : Merits & Limitations
The way ahead : DTC, GST, TARC (1st Report)
5
• A tax (from the Latin taxo: "rate") may be
defined as a "pecuniary burden laid upon a
taxpayer (an individual or legal entity) by a state
or the functional equivalent of a state to support
the government, a payment exacted by
legislative authority. A tax "is not a voluntary
payment or donation, but an enforced
contribution, exacted pursuant to legislative
authority".
• Background: - Historical Perspective
- Constitutional Provisions
[Article-265 and 246(Lists)]
6
Objectives and effects of Taxation: ‘4R’
Tax
Revenue
Redistribution
Repricing
Representation
7
Adequacy
Broad basing
Compatibility
Convenience
Earmarking
Efficiency
Equity
Neutrality
Predictability
Restricted Exemption
Simplicity
8
A Direct tax is a kind of charge, which is levied/imposed directly on the taxpayer and paid directly to the government by the persons (juristic or natural) on whom it is imposed. A direct tax is one that cannot be shifted by the taxpayer to someone else.
Some important Direct Taxes are:
Income Tax Corporation Tax
Property Tax Inheritance Tax
Gift Tax Professional Tax
Wealth Tax Securities Transaction Tax
9
An indirect tax is a tax collected by an
intermediary (such as a retail store) from the
person who bears the ultimate economic burden
of the tax (such as the customer). An indirect tax
is one that can be shifted by the taxpayer to
someone else.
10
CERTAIN DIMENSIONS:
- Why Indirect Taxation?
- RST/Pre-Retail /Multistage Sales Tax
- Forward & Backward Shifting of Incidence (eg. Automobile Industry)
11
Whole seller
Retailer
Consumer
Some important Indirect Taxes are:
VAT (Previously Sales Tax)
Central Sales Tax Entry Tax
Entertainment Tax Electricity Duty
Luxury Tax Advertisement Tax
Custom Duty Central Excise Duty
Service Tax
12
13
0
200000
400000
600000
800000
1000000
1200000
1400000
1600000
(In R
s.)
COMBINED REVENUE RECEIPTS OF THE CENTRE & THE STATES
DIRECT TAXES
INDIRECT TAXES
14
DIRECT TAXES
INDIRECT TAXES
67 %
33 %
COMBINED REVENUE RECEIPTS OF THE CENTRE & THE STATES (2013-14)
15
16
17
MERITS:
• Progressive
• important instrument of reducing inequalities of income and wealth
• Revenue elasticity of direct taxes, especially if they are of progressive type is quite high
• Unlike indirect taxes, direct taxes do not cause distortion in the allocation of resources. As a result these leave the consumers better off as compared to indirect taxes.
18
Business Firm
Goods
Profit
19
Income Reserve/Retained
for Reinvestment
LIMITATIONS:
People are aware of their tax liability and therefore propensity of tax evasion and avoidance is more in direct taxes than in case of indirect taxes.
Supposed effect on the will to work and save. It is assessed that work (given Income) and leisure are two alternatives before any taxpayer. If therefore, a tax is imposed say on income, the taxpayer will find that the return from work has decreased as compared with return from leisure. He therefore tries to substitute one for another.
20
MERITS:
Usually hidden in the prices of goods and services being transacted and therefore their presence is not felt so much.
If properly administered, the chances of tax evasion are less
Can change the pattern of demand
Indirect taxes are a powerful tool in moulding the production and investment activities of the economy i.e. they can guide the economy in its resource allocation.
Less negative impact on willing to work
21
LIMITATIONS:
Negate the principle of ability- to-pay and are
therefore unjust to the poor and regressive in effect.
Many are unaware of how much they are paying in
taxes – goes against Principle of Transparency.
Direct taxes take away a part of the purchasing
power of the taxpayer and that has the effect of
reducing demand and prices. On the other hand,
indirect taxes are added to the sale prices of the
taxed goods without touching the purchasing power
in the first place. The result is that in their case
inflationary forces are fed through higher prices,
higher costs and wages and again higher prices.
22
Indirect Taxes
Added to the sale prices of the taxed goods
Purchasing power remain stagnant
Fed inflationary forces
Cost – push Inflation
23
Illustration:
Direct Tax
Code
Goods & Services
Tax
24
First Report of TARC (Tax Administration Reform
Commission) headed by Dr. Parthasarathi Shome
A controversial issue in Public Finance has been
what should be preferred in Tax-Structure…..
Direct or Indirect Tax!!!
25
26
27
PÀ£ÁðlPÀ £ÁUÀjPÀjUÉ ¸ÉêÉUÀ¼À SÁvÀj ¤AiÀĪÀÄUÀ¼ÀÄ-2012
(Karnataka Guarantee of Services to Citizen- Rules, 2012)
DqÀ½vÀ vÀgÀ̈ ÉÃw ¸ÀA¸ÉÜ,
ªÉÄʸÀÆgÀÄ
• DqÀ½vÀ AiÀÄAvÀæ ZÀÄgÀÄPÀÄUÉƽ¸ÀÄ«PÉ • £ÁUÀjPÀgÀ ¸À§°ÃPÀgÀt ºÁUÀÆ d£ÀjUÉ ¸ÀàA¢¸ÀĪÀ DqÀ½vÀ • DqÀ½vÀzÀ°è s̈ÀæµÀÖvÀ£À PÀrªÉÄUÉƽ¸ÀĪÀ eÉÆvÉUÉ ¥ÁgÀzÀ±ÀðPÀvÉ C¼ÀªÀrPÉ • UÀÄgÀÄw¸À¯ÁzÀ ¸ÉêÉUÀ¼À£ÀÄß MzÀV¸À®Ä UÀjµÀ× PÁ®«Äw ¤UÀ¢ • £ÁUÀjPÀgÀ PÀÄAzÀÄPÉÆgÀvÉUÀ¼À£ÀÄß PÀrªÉÄUÉƼÀ¹ CªÀgÀ K½UÉUÉ
¸ÀºÀPÀj¸ÀÄ«PÉ • Erà gÁµÀÖçzÀ°èAiÉÄà Cwà ºÉaÑ£À ¸ÉêÉUÀ¼À£ÀÄß ªÁå¦ÛUÉ M¼À¥Àr¸ÀÄ«PÉ
£ÁUÀjPÀ ¸ÉêÉUÀ¼À SÁwæ ¤AiÀĪÀiÁªÀ½UÀ¼À ¤jÃQëvÀ ¥sÀ®±ÀÈw
K G S C - Rules, 2012 Duties & Responsibilities of Public Office
Comes in to effect from 02.04.2012 through out Karnataka
Display of information on Notice Board.-(Rule-3) (Form-A)
Information of Scheduled Services available
Form of application
Checklist of Documents to be enclosed
Prescribed Fee (If any)
Issue of Acknowledgement
How to Appeal & Documents to be enclosed for Appeal
Manner of receiving Compensatory Cost
Mode of obtaining and Monitoring status of Application
(All the above shall be Displayed in front of the Office)
Competent Officer shall take remedial measures through Designated Officer for Non-Display of above
Mode of Receiving Application and Issue of Acknowledgement (Rule-4)
1) Citizen shall apply to DO for one or more services in the
prescribed format along with documents prescribed {R-4(1)}
2) Designated /Authorized Person on receipt of written
application (Form, if prescribed) give an Acknowledgement to
applicant for each application in Form-B-{R-4(2)}
Allot a (Computerized-GSC No) Number for each Application.
3) If Necessary Documents are not enclosed , it shall be
mentioned in the acknowledgement and date of delivery shall
not be mentioned in such acknowledgements.{R-4(3)}
4) When the Application has all required enclosures & complete
in all respects, then the date of delivery shall be mentioned.
{R-4(4)}
5) Public Holidays are not included while calculating
stipulated time limits for delivery of Services (Rule-5)
Manner of seeking payment of Compensatory Cost. Sec-6
1. Citizen on denial of service is entitled for Compensatory Cost.
Submit Application to CO in Form-B1- {Rule-6(1)}
2. Acknowledgement issued with date & seal- {Rule-6(2)}
3. CO assess the Compensatory Cost as per entitlement &
make payment from out of imprest amount as per Form-B-2
4. Initiate action to recover the C Cost from Defaulting Public
Servant with in 30 days as per section 11-{Rule-6(3)}
5. Show cause Notice to be issued to the Defaulting Officer
(along with the copy of the Application for Compensatory cost
as per Form-B2 )indicate the time limit for offering reasons as
per Form-C (Rule-7)
6. No Fee is levied for Appeal to C Officer/
A- Authorities-(Rule -8)
Procedure of application to Competent Officer or
through Call Centre
The Application in Form-B shall include: (Rule-9)
a) Acknowledgement No;
b) Name and Address; Mobile No:
c) Appeal Against: Name & Address
d) Gist of the order :
e) Date of Application, Name & Address of D Officer
f) Basis for Appeal & Relief sought:
Documents to be enclosed(Rule-10)
a) Table of contents of Documents
b) Self attested copies of the Order
c) Copies of Documents mentioned in the Appeal
d) Proof of Compensatory Cost
Procedure for Appeal-I &II-(Rule-11)
Decision of DO/CO shall be reviewed as below:
1) Review of Documents, Records & Copies
2) Investigation Reports by Special Officer(in Spl cases)
3) Summon the DO/CO, if required.
Process of Communication of Hearing: (Rule-12)
1) Hand Delivery
2) By Regd Post
3) Through Fax, e-Mail, SMS (As requested by the Applicant)
4) Software under KGSC
Attendance: (Rule-13)
1) Seven days advance notice
2) Authorization to represent
3) Ex-parte hearing, if the Appellant fails to appear
Appeal Order(Rule-14)
The Competent Officer or Appellate Authority
1) Shall pronounce Order in open & in writing-Form-D
2) Copy of the Order: 7 days from date of order
3) Copy of the Appeal order to Appellant DO/CO/
4) Mark a copy to the Public Authority instruction to recover
from salary/Hon of the DO
5) If Departmental enquiry is required send a copy of the order
to the Public Authority or Appointing Authority
Recovery of Compensatory Cost: (Rule-15): The Competent Officer shall
1) Cause to recover Comp Cost from the next salary/Hon
2) Deposit under concerned Head of Account &
3) Send copy of the Challan to the concerned DO
Maintenance of Records- (Rule-16) :
Maintenance of Record: DO/CA/AA are required to maintain
records of all cases in Form E-1,E-2,E-3 & periodical report to
the Head of Public Authority;
• Show Cause Notice through e-Mail in Form-E-4
• SC Notice to through e-mail in Form-5 shall be issued to
CO/AA who have exceeded the time limit
• Report on default cases shall be intimated to DPAR in Form-
E-6 at the end of the Month.
• The Head of Public Authority shall include the same in Annual
Report. List of officers with “No-Default” shall be published &
letter of Appreciation in Form-E-7 - Rule-16
Training: Training different Public Authority and all other Authorities;
1) Organize campaigns for Public Awareness Programs to exercise the Rights contemplated under the Act
2) Provide Staff & Infrastructure for effective implementation
3) Give timely & effective dissemination of accurate informn by Public Authorities about Notified Services, Timelines & processes
4) Train DOs/COs & AAs of their duties under the Act
5) Departments to frame guidelines containing such information
6) Departments to Update information & publish
Monitoring & Implementation (R-18)
• Introduce centralized Monitoring using ICT & delivery status of services on line
Dissemination & Training- (Rule-17)
How Pilot Taluks have Performed? (As on 11.03.2012)
.Department wise pending
RDPR -003
Revenue -015
Transport -106
BBMP -017
Total -141
Taluk Wise
Bidar: 52
Dharwar: 78
Chitradurga: 08
Dakshin Kannada: 03
Total : 141
Out of 52643 Applications received 28650 Applications
are disposed-(54.42%)
141 Applications are Defaulted(Compensation Cost)
Innovations in SAKALA Success of SAKALA depends on People participation
People need to be empowered with Information
Information holds the Key to Good Governance
Provide right information to the people on Sakala
Help Desks are proposed engaging People/NGOs
Help Desks driven by Technology/Internet/ will be opened in all Taluk Office
All information on SAKALA will be provided face to face/telephone/e-mails etc.,
Few Ideas for SAKALA • Pay compensation to the Bank Account of the
Applicant electronically
• Automatic escalation to the CO in case of Default
• Citizen Ratings should be taken by e-mail/Mobile
• Include demand based services like Rt to Food/Ration Card/Voter Regn/Property Regn/
• Give widespread Publicity/Collect Feed back regularly on Toll free
• Include B’lore-One & other Centers for Service
Suggestions based on Study by IIMB
The system has to be improved to till ultimate purpose of Customer Satisfaction is achieved
Analyse the Root cause for Default & take Preventive & Corrective Action for making system robust & error proof
Re-Define definition of Disposal with the completion of the process but the Applicant has not turned out
Reengineering the process & simplify
Develop Roadmap for expansion of SAKALA to other departments
GOVERNMENT OF BIHAR COMMERCIAL TAX DEPARTMENT
PRESENTED BY:
GROUP 4
CTO (PROBATIONERS)
GROUP PARTICIPANTS
• KUMARI ANAMIKA
• NIHARIKA CHHABI
• INDU KUMARI
• SANTOSH KUMAR
• Md. SHABBIR
• RAJEEV RANJAN
• ARUN CHOUDHARY
WELCOME TO THE PRESENTATION ON TAX to GDP RATIO
OF UNION AND STATES
INTRODUCTION
VS It is a economic measurement that compares the amount of taxes collected by a government to the amount of income that a country recieves for its products. Tax to GDP ratio = Total government tax collection Country’s GDP It gives a rough idea of how much the economy of a specific government is fuelled by its tax collection.
TAX
GDP
FEATURES
•DEPENDENCY ON BORROWINGS
• SHOWS REVENUE GENERATION CAPACITY
•CONTRIBUTION OF DIRECT TAX MORE IN DEVELOPED COUNTRIES
• IMPORTANT INDICATOR OF ECONOMIC DEVELOPMENT
MORE TAXABLE CAPACITY
GROWTH WITH EQUITY
FISCAL DEFICIT
EFFICIENT TAX ADMINISTRAT
ION
ACTS AS ECONOMIC DEVELOPMENT INDICATOR
HIGH RATIO
BROAD SERVICE SECTOR
HIGH TAX PAYING
CAPACITY
HIGH DIRECT
TAX
LOW RATIO
UNORGANIZED
SECTOR
LOW TAX PAYING
CAPACITY
WELFARE STATE
SHARE OF TAX IN REVENUE
Sources of Tax Revenue
TAX TO GDP RATIO COMPARISION WITH OTHER COUNTRIES
TAX TO GDP RATIO (YEARWISE)
TAX TO GSDP RATIO
CAUSES OF LOW TAX – GDP RATIO
NARROW
TAX BASE
UNEQUAL
DISTRIBUTION OF
INCOME
TAX
EVASION
TAX
AVOIDANCE
LACK OF
POLICY
INITIATIVE
INEFFICIENT
REVENUE
ADMINISTRATION
LARGE
UNORGANISED
SECTOR
SUBSIDIES & NON
DEVELOPMENT
EXPENDITURE
POOR
GOVERNANC
E
COMPLEX
TAX
STRUCTU
RE
GOVERNMENT INITIATIVES
Introduction of VAT in 2003 Steps taken to broaden the tax base
Rationalisation of tax rate and tax slabs
Proposed introduction of GST
Proposed introduction of DTC
Steps taken increase compliance
Making PAN compulsory for every transactions
Inclusion of new services under service tax
E-initiatives
Fiscal consolidation measures
Signing of DTAAs
CHALLENGES
Global Economic slowdown
Low economic growth
Agriculture based economy
Populist measures
Slow growth of investment
Slow process of fiscal consolidation
Improving tax buoyancy
Matching tax potential to revenue
Raising revenue in a progressive
way
High level of Inflation
SUGGESTIONS
Widening tax base
Low rates : Few rates
Enhancing equity of tax system
Establishing effective revenue administration
Efficient strategy to deal with non – compliance
Simplification of tax laws and regulations
Slashing wasteful subsidies
Good governance
CONCLUSION
NEED TO INCREASE THIS RATIO
GST in place – replace all the indirect taxes and boost tax revenue
Retrogenic taxation will be done away with
Direct taxes already sharing positive trend
Need to work on corporate sector and service sector
We need to ensure our commitment and dedication
Together, we can and will make a difference
** • “To collect taxes from citizens the way a Bee
collects Honey from the flowers - quietly without inflicting pain".
Chanakya's Arth Shastra
Presented By
Ms. Pratima Kumari
Ms.Hemlata Kumari
Ms. Shashibala
Ms. Renu
Ms. Anju Kumari
Ms. Swarnalta Kiran
Mr. Ajay Kumar Singh
Mr. Shivanad Singh
"A customer is the most important visitor on
our premises.He is not an interruption in our
work ‐ he is the purpose of it.We are not
doing him a favour by serving him. He is
doing us a favour by giving us the
opportunity to serve him.”
E-governance is the application of Information and Communication Technology (ICT)
for delivering government services,
exchange of information communication transactions,
integration of various stand-alone systems
and services between government-to-customer (G2C), government-to-business (G2B), government-to-government (G2G) as well as back office processes and interactions within the entire government framework.
1 • Simplification of processes
2 • Transparency
3 • Accountability
4 • Online Service Delivery
5 • Anywhere and Anytime
6 • Seamless integration with other system
7 • Effective Monitoring
Core issue
Methods for institutional & policy analysis
9
Dealers
• E-VARDAN – Online registration request & processing
• E-VARADI – Online submission of returns
• E-payment – Online payment of Taxes
• E-CST – Online request & issue of the CST forms
• E-Grievance – Online grievance redressal
• E-Clearance – Online request & issue of Clearance Certificate
• M-Services – Mobile Based Alerts
Dealers/ Transporters
• E-SUGAM/M-SUGAM forms – Online request and download of Form for Goods movement
• E-SUVEGA forms – Online request for Transit Pass for movement of goods through State
CItizens
• e-Grahak/m-Grahak – SMS based information/complaint by public on the dealer
Officers
• E-CAS – Comprehensive Audit System
• E-reconcile – Tax Collection Reconciliation system
• E-enforcement System
• E-DCB – Demand Collection Balance System
• E-Dealer File – Consolidated Dealer Information System and Analysis
E-SERVICES FOR MAIN STAKEHOLDERS
10
1 • E-VARDAN – Online registration request & processing
2 • E-VARADI – Online submission of returns
3 • E-payment – Online payment of Taxes
4 • E-SUGAM forms – Online request and download of Form for Goods movement
5 • E-SUVEGA forms – Online request for Transit Pass for movement of goods through State
6 • E-CST forms – Online request and issue of the CST forms
7 • E-Grievance – Online grievance redressal
8 • E-Clearance – Online request and issue of the Clearance Certificate
M-SERVICES – MOBILE BASED SERVICES
1 • M-SUGAM request – SMS based request and issue of SUGAM Form
2 • M-TIN Verify – SMS based verification of dealer details
3 • M-CST form Verify – SMS based verification of CST forms
4
• M-SUGAM alert – SMS based daily alert to dealer on SUGAM downloads from his account
5 • M-payment Alert – SMS based alert to dealer on e-Payment receipt
6
• M-SUGAM Verify – SMS based verification of SUGAM form by mobile Check Post Officers
7 • M-Grahak– SMS based information/complaint by public on the dealer
11
E-UPaSS “Uploading of Purchase and Sales Statement
“
An electronic service like e-payment, e –Sugam, e-
Suvega, e-subidha, etc.,
A facilities to the dealers to upload the details of
purchase and sales
Synergy between the department and the stake holders
PURCHASE
• UPLOAD XML FILE
• DIRECT ENTRY
SALE
• UPLOAD XML FILE
• DIRECT ENTRY
REVISION
• UPLOADED FILE OR DIRECT ENTRY
APPROVAL • UPLOADED FILE OR DIRECT ENTRY
Uploading Software : User friendly and simple
Training :all stake holders from block to state level
Department Personnel , dealers , Advocates , Accountants
etc.
Help Desks: dealer care , customer care ,User Manual -booklets
Inclusive Approach: Each one , teach one
Feedback : Electronic (Whatsapp, e mails etc.) , FAQs , Time bounded queries resolution
Simple Uploading of Goods Arrival and Movement .
Sugam – The trader accounts the transactions first and only then can he/she despatch the goods.
Highlights
Anytime any
anywhere from
parallel web-sites
No need of printed
form, SUGAM Number
is sufficient.
SUGAM generation
through SMS.
Average 1.20 Lakh
SUGAM generated/day
(83 SUGAM/minute)
Online Request
Online Delivery
Status Checking
Online Process
Time-bound Processing
Effective Service
Delivery
Paradigm Shift
Department as regulator
Frequent visits by dealers
Policing by Department
Paper based information
Old paradigm – Post event confirmation
Department as a service provider
All services at doorsteps
Self Policing by Dealers
Everything is electronic
New paradigm - Pre event confirmation
THE OUTCOMES - 1
Advantage Trade
• Services at door steps
• Dealers no longer come to the offices.
• About 30,000 visits of dealers saved/day.
• Zero scope for corruption.
Fast Track Transportation
• Check posts became much more friendly.
• The delays at check posts were reduced.
THE OUTCOMES - 2
Efficient Tax Administration • Tax administration has become more
efficient.
• There was a marked increase in revenue (cannot be ascribed to Sugam only).
• The drudgery of officer has reduced and his/ her accountability has increased.
• Effective analysis of dealer file by officers
Environment friendly • Saves about one ton of paper per day.
• Saves waiting time and fuel consumption at check posts for transporters.
THE CHALLENGES
E - governance
BPR – New Laws, Rules &
Procedures
Technological Interventions –
Environment Building Capacity Building
Supervision and Discipline