1. e-GOV INITIATIVES IN COMMERCIAL TAXES, WEST BENGAL
GOVERNMENT OF WEST BENGAL

2. Tax Administration Reforms Tax Policy Reforms
REFORMS UNDERTAKEN
Tax Administration Reforms
Tax Policy Reforms
Direct Reforms (Restructuring, Reorganisation)
Indirect Reforms (Through ICT & Process Reengineering)
REFORMS IN VAT LAWS

3. Re-organization of the Enforcement Wing
Direct Administration Reforms: Reorganisation in the Directorate of Commercial Taxes
Re-organization of the Enforcement Wing
The enforcement wing, the Bureau of Investigation has been trifurcated into three wing spatially covering the entire State.
To further rationalize, each such Unit was subdivided in Zones. The existing domain of Charge/Circle was kept in mind while demarcating the respective are of operation for such Zone

4. Tax Administration Reforms: Reorganization in the Bureau of Investigation
A comparative collection figure of direct tax recovered by the reorganised Bureau of Investigation on y-o-y basis goes to reflect reasonable progress
Erstwhile B.O.I. ( )
Rs Crores
Unit-I, II, III ( )
Rs Crore

5. Tax Administration Reforms: Formation of the Data Analysis Wing (DAW)
The main function of this Wing is the analysis of the database to tap the probable evasion of tax. This is done by utilizing the huge database of digitised information
Data Analysis Wing has so far generated more than 400 (Four Hundred) reports.

6. DAW HAS GENERATED REPORTS ON :
IMPORT OF GOODS FROM OUTSIDE TO WEST BENGAL
MOVEMENT OF GOODS USING WEST BENGAL AS TRANSIT
IDENTIFICATION OF FAKE CLAIMS FOR INPUT TAX CREDIT BY DEALERS
DEALER WISE ANALYSIS OF TREND OF PAYMENT OF TAX IN SUCCESSIVE FINANCIAL YEARS
COMMODITY-WISE COLLECTION, TREND, ANALYSIS AND PROJECTION FOR THE GOVT FROM TIME TO TIME
SHARED DATA WITH OTHER STATES AS WELL AS CENTRAL GOVT TAX AGENCIES
SALE-PURCHASE MISMATCH
CENTRALIZED NOTICES TO DEALERS
PROVISIONAL ASSESSMENT
UNAUTHORIZED ITC FROM DEALERS

7. DAW WEBPAGE

8. REPORT ON MISMATCH

9. CUSTOMIZED REPORTS

10. DAW HELPS IN ASSESSMENT
ENTRY TAX ASSMT
SENT CENTRALIZED NOTICES TO DEALERS
DATES AND TIME EARLIER GIVEN BY CHARGES, NOW BEING DONE CENTRALLY
PROVISIONAL ASSMT
SENT CENTRALIZED PROV ASSMT NOTICES TO DEFAULTERS
DEMAND CALCULATED ON THE BASIS OF FORMULA AS DIRECTED

11. NOTICES SENT CENTRALLY THROUGH DAW

12. ACHIEVEMENTS OF DAW in 2013-2014
63.69 Cr FROM Provisional Assessment, March 2013
13.76 Cr FROM Provisional Assessment, June 2013
9.04 Cr FROM Cancellation Notices to Defaulters
47.53 Cr from restriction imposed on Excess Paid c/f
34.45 Cr from Sale-Purchase Mismatch

13. Online registration of dealers under
Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Online registration of dealers under
WBVAT, CST and WBST Act
Compulsory e-registration
Complete e-processing including
electronic submission of query, if needed,
submission of online response by dealers and its receipt by the system,
facility for tracking the status of the application over web and
Generation of Registration Certificate.
No pre-registration hearing of the prospective dealer
Significant reduction of service delivery time with the Issue of RC online.

14. Online registration of dealers under WBVAT, CST and WBST Act
Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Online registration of dealers under
WBVAT, CST and WBST Act
Tatkhanik (instant) registration
New scheme for companies registered under Companies Act, and for dealers already registered with Central Excise or Service Tax or any other state VAT.
Composite VAT Registration (CVN)
Immediate registration for small traders dealing exclusively in intra-state trade.
Fixed payment of taxes (Rs 12000/Rs 7000 p. a.)
No need to file return or maintain book for VAT compliance.
Will not be assessed or audited.
No visit by Tax Officers.

15. Online registration of dealers under
WBVAT, CST and WBST Act
Link to
E-Registration

16. VAT, CST and WBST returns
Indirect Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Online filing of
VAT, CST and WBST returns
Mandatory e-filing of returns by all dealers
Automatic arithmetical scrutiny of the returns filed
Setting up of authorised facilitation centres to assist dealers, if needed
Dealers can also take the help of Vat Return Preparers (VRPs) trained by the directorate

17. Online filing of VAT, CST and WBST returns
Link to E-return

18. Introduction of Digital Signature Certificate (DSC)
Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Introduction of Digital Signature Certificate (DSC)
Dealer can file electronic return using Digital Signature
Thus, no need to submit paper returns
To popularize the use of Digital Signature Certificate ( DSC ) an incentive scheme introduced to encourage and help small dealers in procuring DSC free of cost

19. Introduction of Digital Signature Certificate (DSC)
Link to Digital Signature Certificate

20. One common portal for all Government Receipts.
Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Online payment and digitization of over the counter payment through GRIPS
Compulsory e-Payment for dealers having tax liability more than Rs 2 lakh per annum
E-Payments are received in the state through the 'Government Receipt Portal system'('GRIPS‘).
One common portal for all Government Receipts.
Smaller dealers can also use GRIPS challan to make Over The Counter (OTC) payments.
No need to file hard copy of challans in case of e-Payments.
80% of tax payment is through e-Payment
All nationalised banks and selected (major) private banks authorised to collect taxes

21. Online payment and digitization of over the counter payment through GRIPS
Link to
e-Payment through GRIPS

22. No manual issue of ‘C’ forms and ‘F’ forms.
Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Online application, generation and printing of dematerialised CST related Forms
No manual issue of ‘C’ forms and ‘F’ forms.
Online issue, filing and processing of ‘C’ forms and ‘F’ forms.
Dealers may generate 'C' and 'F' forms electronically based on the return data.
Generation of CST forms is immediate.
All CST forms issuance and utilisation data is fully updated and available on TINXSYS simultaneously.
System of physical production of ‘C’ and ‘F’ forms done away with.
Mere filing of the statement online on our portal and matching with TINXSYS suffices.

23. Online application, generation and printing of dematerialised CST related Forms
Link to generate CST Related Forms

24. Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Installation of State of the art Server for Internal Application (IMPACT)
Installation of Server helps to develop a fast and state of the art internal application named IMPACT for efficient workflow within the Directorate
IMPACT module helps the officers of the Directorate to dispose all e-applications and request generated from outside.
It is secured portal for internal usage for the officers of the Directorate
It enables to achieve the objectives of reducing human-interface in transactions with customers

25. New IMPACT

26. MIS AVAILABLE IN IMPACT

27. MIS AVAILABLE IN IMPACT (contd)

28. MIS AVAILABLE IN IMPACT (contd)

29. MIS AVAILABLE IN IMPACT (contd)

30. VAT Refund and Payment through ECS
Indirect Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
VAT Refund and Payment through ECS
To speed up refund the Directorate had earlier introduced e filing of application and refund through ECS mode.
During , the Directorate introduced online verification of ITC
Documentation has been reduced to the bare minimum
Online filing of refund application, its processing
Facility for tracking the status and transfer of refund amount to the bank account of the assessed electronically

31. VAT Refund and Payment through ECS
Link to
E-Refund

32. E-Industrial Promotion Assistance Scheme (e-IPAS)
Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
E-Industrial Promotion Assistance Scheme (e-IPAS)
Government of West Bengal refunds a certain portion of tax paid by certain class of manufacturers as assistance to industrial promotion
In online e-IPAS, dealer is able to apply for such assistance online and also gets the assistance online through ECS in his bank account.

33. E-Industrial Promotion Assistance Scheme (e-IPAS)
Link to
e-IPAS

34. Online Dealer’s Profile
Indirect Administrative Reforms through Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Online Dealer’s Profile
Confidential access to Dealer’s Profile
Dealer can access information of his/her profile related to :-
Tax payment
Returns
Waybill
Central Declaration Forms
Assessment
Audit
Sale Purchase mismatch
Publishing of all notification and dealer related information
Any time updating of contact information and generation of password.

35. Online Dealer’s Profile

36. View of Dealer’s Profile

37. View of Dealer’s Profile (contd)

38. View of Dealer’s Profile (conts)

39. Online Appeal, Revision & Review
Road Ahead For Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Online Appeal, Revision & Review
E-service for online appeal, revision and review and generation of modified demand.
A copy of the notices will be sent to dealer’s profile along with print copies.
Notifications will be sent by SMS and to dealer during the processing of appeal cases.
This will help the taxpayers avail the judicial forum more easily and also help the administration to follow up such cases.

40. Document Management System
Road Ahead For Greater Use of Information and Communication Technology in Directorate of Commercial Taxes
Document Management System
Introducing the Document Management System and its integration with IMPACT
This service would ensure proper maintenance of all documents submitted by dealer and generated at the office for easy searching and retrieval by all users
Internal processes would become virtual (paperless)
Seamless integration of different internal processes viz. Return filing, Scrutiny, Assessment/Audit, Appeal, Recovery
Integration with electronic issue of notices ( s) and SMS intimation
Automatic alert to dealers at each stage of internal processing

41. Tax Policy Reforms by Directorate of Commercial Taxes
ASSESSMENT
Dealer is deemed assessed on the date of submission of return
Major reform in law to practically do away with assessment
No routine assessment
To be done in specific actionable intelligence
AUDIT
Instead of routine assessments, Audit of few dealers selected randomly based on RISK ANALYSIS and Dealer profiling
Audit report gets converted into demand and no further assessment and hence avoidance of duplication

42. AUDIT BY C.A. OR COST ACCOUNTANT
Tax Policy Reforms
Directorate of Commercial Taxes
AUDIT BY C.A. OR COST ACCOUNTANT
Audit only when turnover exceeds Rs 5 Crore
Concept of self audit introduced for dealers with turnover between 1.5 Cr to 5 Crore. This has reduced the cost of compliance and unnecessary harassment

43. Directorate of Commercial Taxes
Tax Policy Reforms by
Directorate of Commercial Taxes
OTHER TAX REFORMS
Provision of disallowance of input tax credit for non-maintenance of stock register done away with
Filing of appeal means automatic stay of demand. No separate petition needed. Saves the cost to the dealer and effort of the directorate.

44. Report of the Third Party Audit on e-Services of Commercial Taxes
Audit done by PWC

45. Report of Third Party Audit on e-Registration
Compliance Summary
“A dealer can easily make a requisition for VAT/CST registration through the West Bengal Commercial Tax Web Portal. The portal helps in filling all the details of the application form online. The dealer can track the status of the application using the acknowledgement number generated at the time of submission of the online form. The internal processing has been fully automated. Verification process such as “Online PAN verification with CBDT database” is again with the help of available online data. The query feature not inbuilt but there are various other modes through which the dealers can get their queries addressed such as -Id, Helpdesk, Contact Officials etc. The automation process of registration process for WBST is in development phase.”

46. Report of Third Party Audit on e-Refund
Compliance Summary
“The pre-assessment refunding process is requested by the dealer though the WB Commercial Taxes Web Portal. The dealer can fill the refund application online and upload the required supporting documents. The internal processing mostly demands the intervention of the ICT application. There is a dedicated unit which is responsible for the processing of the file. The processing related communication between the assessing authorities and sanctioning authorities is through the system only and hence all the findings and verification details are recorded in the system. The dealer can check the status of his refund application through the system and doesn’t have to visit the office for the same. The refund amount is directly transferred to the dealer’s account as applicable.”

47. Report of Third Party Audit on e-Return
Compliance Summary
“Only the dealers who file return without using DSC have to visit the CT office at the time of physical submission of the signed copy of return. The system is built with several checks which help the dealer in correctly filling the return form.”

48. Report of Third Party Audit on e-STDS
Compliance Summary
The dealers can very conveniently complete their STDS application through the online application.
The dealers can also generate demat STDS certificate for the contractors through the portal.

49. Report of Third Party Audit on e-Payment
Compliance Summary
“The GRIPs system helps the dealer in making the e-payment for different online services provided by the directorate. The pre-condition is that the payer should have the facility of e-banking with at least one of the 15 banks as mentioned above.”

50. Report of Third Party Audit on e-Forms & Automated Notice Issuing System
Compliance Summary
“The dealers can automatically generate From C and F. The dealers can download the acknowledgement for Applications of EI/EII/H Forms but cannot check the status of the application. Currently the system doesn’t allow the dealer to respond through the web portal or generate any query on the same.”
“The feature of automatic delivery of acknowledgment details has been built in the system. However the system has not yet been built with the reminders or alert features.”

51. Thank You