VAT (Value Added Tax) Framework

Name of the project: VAT (Gujarat VAT Information System)

Department under which the project was taken: Commissionerate of Commercial TAX, GoG 

Vision:

  • To optimize value added tax revenues and modernize the tax administration system.

Mission:

  • Efficient, Effective, Economical & Transparent Tax Administration.

Objectives:

  • Identification of potential taxpayers for widening the tax net
  • Integration of Investigation and Enforcement activities with Assessment so as to check tax evasion/avoidance.
  • Availability of automated routine to check tax compliances and generate notice for non compliances.
  • Provision of e-Services to facilitate compliance of legal provisions by the tax payer.
  • Cost effective tax administration by saving efforts and automating routine jobs

Stakeholders:

  • Tax Payers
  • Tax Practitioners
  • Commercial Tax Department, Govt. of Gujarat
  • State Government

Project Description:

Gujarat VAT Information System is the tax administration system implemented for automating and administering the tax administration processes related to the state level taxes including VAT, CST, PT and Entry Tax. It consists of three applications: 1) Commercial Tax Portal 2) VATIS Back office and 3) Data Warehouse.

Commercial Tax Portal provides eServices to the taxpayers for complying with the tax obligations related to profile updates, return filing, tax payments, filing objections and appeals, declaring checkpost transactions and submitting requests for statutory forms and refund.

VATIS back office has implemented for the tax officials included the registration workflow, scrutiny, assessment, refund, audit, enforcement, recovery, statutory forms approval and CAG Audit.

Data Warehouse provides comprehensive management reporting and dashboard for activity statistics, exception analysis, trend analysis and performance reporting. It also has following External Integrations:

       1). e-TAAL
       2). Cyber Treasury
       3) NSDL
       4) Investor 4) Investor Facilitation Portal with Industrial Commissionerate
       5) Cm Dashboard

 

VATIS FRAMEWORK

VATIS system provides various features likes Pre-formatted document printing, Exception Reports , Tax Calculator ,Document Management System, Performance Reports ,Print Service –Better service levels,

Improve process efficiency, Improving Service Delivery, Increased Accountability.

 

Business Processes

Services offered in project:

  • e-Registration
  • e-Returns
  • e-Request for refunds
  • e-Request for amendments
  • e-Messages
  • e-Payment & Integration with Treasury
  • Online request for acquiring statutory forms
  • Online submission of statutory forms to avail green channel at all checks posts.

 Technology:

VATIS framework has been developed on open standards -Java/J2EE technologies using OOPS concepts which provides Scalability, Maintainability, Modularity, Reusability, Portability, Performance, Security and Industry wide support. It provides web based access, horizontal and vertical scalability and SOA based hybrid architecture.

  • High Availability/Scalability Configuration – Logical Network
  • Disaster Recovery

Working Principal

Features

Online repository of acts, rules, forms and notifications

  • Online repository of acts, rules, forms and notifications
  • Taxpayers can file online returns.
  • Online tracking of application status & payment
  • Taxpayers can submit an online request for registration along with the registration data
  • Taxpayers receive statutory forms like Form C, F and H at their doorstep without having to visit the tax office personally.
  • Online submission of statutory forms with barcode receipt to establish green channel at all check posts.
  • Taxpayers can claim refunds online 

Benefits

  1. Government:
  • Cost effectiveness
  • Efficient Tax administration
  • Organization Performance Measurement
  • Revenue projection
  • Information on policy & tax revisions
  • Transparency in operations
  1. Tax Department
  • Widening tax net
  • Controlling tax evasion
  • Higher compliance level
  • Integrated view across taxes
  • Employee Performance Measurement
  • Document Management and File Tracking System
  1. Citizens
  • Reduction of touch points
  • Location independence
  • 24x7 availability
  • Data reliability
  • Quick remittance of refund
  • E-communication with the department for queries

Achievements

  • Sustained improvements in VAT revenue collections since 2006-07.
  • Over 200 types of MIS reports have been made available to the administrators for decision support
  • The profiles of high tax paying dealers have been made available through the portal
  • e-Return facility has been provided and over 3,00,000 dealers use it on monthly basis.
  • Unique instant invoice matching for checking Input Tax Credit for refund and assessment (VISIT Project)

Awards

  • 2007 : Silver Award for BPR National e-Governance Awards Government of India
  • 2007 : Best e-Governance Project for G2B CSI
  • 2008 : Best IT Adoption through an e-governance Project NASSCOM
  • 2010 : EDGE (Enterprises Driving Growth and Excellence) Award
  • 2011 : e-INDIA Award for G2B category , Government of Gujarat, EletsTechnomedia
  • 2012 : CSI Award for Sustainability
  • 2013 : EDGE (Enterprises Driving Growth and Excellence) Award
  • 2014 : Financial Inclusion & Payments Systems (FIPS) Award
  • 2014 : Gujarat VAT-SKOCH Order of Merit for VATIS – India's Best Governance Projects
  • 2014 : IDC Insights Award under category of ‘Excellence in Transformation’
  • 2015 : SKOCH Order of Merit Award
  • 2015 : SKOCH SMART Governance Award
  • 2016 : SKOCH Order of Merit Award
  • 2016 : Digital India Award under the category of Online Exemplary Services for E-Permit in VATIS

Current Usage & Statistics

Total Registered Dealers (VAT)

4,92,323

Total Registered Dealers (CST)

2,96,060

Total Number of CST-Form issued

1,42,24,171

e-Payment (INR Crore)

252811.64

Avg. e-Returns per Month (Last FY)

5240

Distinct Dealers for eReturns (VAT + CST)(Last FY)

5163

 

Important Statistics

 

Description

Statistics (Post GST Rollout Transactions)

Total no. of new tax payers registered in VAT

1,400+

Total no. of tax payers under VAT regime

4,800+

Total no. of returns processed

21.10 Lacs

Total Collection under VAT regime

52,400+ Cr.

Total no. of Assessment Processed

4.5 + Lacs

Total no. of VAT Refund received with amount

6,400+ Refund applications amounting to Rs. 1,700 Cr. processed from the system

Total no. of GST Refund received with amount

36,000+ Refund applications amounting to Rs. 6,700 Cr. processed from the system

Number of Statutory form issued

8.80 Lacs+

No. of Recov. cases processed with the amount

15,000+ recovery cases processed of amount Rs. 240 Cr.