Office of the Commissioner of State Tax, State Goods and Services Tax Department, Thiruvananthapuram issued a Trade Circular no. 18/2023 dated 30.10.2023 regarding Payment of tax and other amounts including arrear demands issued in Acts other than GST through e-Treasury Portal – Operational instructions issued.
Office of the Commissioner of State Tax
State Goods and Services Tax Department
Tax Towers, Karamana P.O,
Thiruvananthapuram
TRADE CIRCULAR NO.18/2023 dated 30.10.2023
Sub:- SGSTD – Payment of tax and other amounts including arrear demands issued in Acts other than GST through e-Treasury Portal – Operational instructions issued – reg.
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1. Payment of tax and other amounts under various statues administered by the department like Kerala Value Added Tax Act, 2003, Kerala General Sales Tax Act,1963, Kerala Money Lenders Act,1958, The Kerala Tax on Luxuries Act, 1976, The Kerala Agricultural Income Tax Act, 1991 and various other levies including Surcharges and Kerala Flood Cess introduced through various Finance Acts are made mainly through Kerala Value Added Tax Information Management System (KVATIS) software application.
2. Arrear demands based on self-declaration by dealers or assessment by officers or fees and other deposits related to appeal filing or any other reasons were made by submitting manual challans in treasuries by dealers and by officers of the department by depositing Cash or Cheque or DD collected from the dealers.
3. Consequent to the implementation of the Integrated Finance Management System (IFMS), the Treasury Department has started not accepting over the counter payments using manual challans for payment of arrear demands as described in para 2 above from general public and from the department. Instead, an online facility was introduced in e-Treasury portal for effecting payment of departmental receipts by creating an online challan pay-in-slip. The various head of accounts for the above payments have been added in the e-Treasury portal to facilitate the same.
4. Hence to facilitate the dealers and officials, the following instructions are issued for the remittance of demands other than CGST, SGST, IGST and Compensation Cess as follows.
Procedure for payment of dues other than GST by dealers:
5. The dealers can make online payment of tax and other dues under the various statutes through e-Treasury portal instead of making payments in the form of cash / cheque/ DD before the officers of the State GST Department. Thus dealers can make all types of remittance of dues that are not possible through SGST Department online system (KVATIS) can be remitted online by filling the particulars at the e-Treasury portal https://etreasury.kerala.gov.in/ by selecting “Taxes” Department under services > Departmental Receipts option. The heads of accounts corresponding to which payment of dues can be made or facilitated in the e-Treasury portal as follows”
6. The dealer can effect the payment electronically at the e-Treasury portal https://etreasury.kerala.gov.in choosing the appropriate head of account or for remitting of payments in the form of cash / DD against demands issued / dues pending, pay-in-slip is to be generated from the e-Treasury portal https://etreasury.kerala.gov.in by choosing Manual Payment method. Remitance by cash / DD can be made over the counter at the respective treasury along with the pay-in-slip. After the payment, the payee shall download and forward a copy of the e-Challan received from the eTreasury portal preferably by email to the official email id of the concerned office. (The list of email ids are available in official website of the department www.keralataxes.gov.in – contact us )
7. On receipt of the e-Challan, the Officer shall confirm payment of the e-Challan by verifying the status of GRN at the e-Treasury portal -> Status -> Challan Status option and record the payment particulars against the demand / dues.
Procedure for payment of dues other than GST by officials in GST Department:
8. Considering the availability of online payment to dealers directly using e-Treasury portal, the officers are expected to sensitivise, facilitate and encourage taxpayers to make payments online through https://etreasury.kerala.gov.in.
9. If situation demands officials are expected to collect cheque/DD for tax and other amounts and shall abstain from collecting amount in Cash. The officer shall then generate pay-in-slip from the e-Treasury portal https://etreasury.kerala.gov.in by choosing Manual Payment method. Remitance by cheque/DD can be made over the counter at the respective treasury along with the pay-in-slip. After the payment, on receipt of the e-Challan, the Officer shall confirm payment of the e-Challan by verifying the status of GRN at the e-Treasury portal -> Status -> Challan Status option and record the payment particulars against the demand / dues.
10. All the stakeholders including trade associations/organisations are requested to bring the contents of this circular to the attention of their members in particular and to the trade in general.
Sd/-
COMMISSIONER
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