How to make epayment under new TNVAT Portal

Due to the change in the e filing procedures and introduction of New portal for filing TNVAT returns, the method of payment of TNVAT & CST has also undergone considerable change.

The method of payment of TNVAT/CST using the new portal is reproduced below :-

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The Government of Tamilnadu has launched a new portal for providing e-services relating to registration & filing in respect of TNVAT.

The New portal can be accessed at

The Salient features of this e-C Tax intiative of Tamilnadu Government are :-

1) New Dealer Registration and the modification of details with regard to existing dealers shall be done only this new portal.

2) All existing dealers shall register in this portal with the email id and mobile number and it has to be noted that email id & mobile number should be unique to the System.

3) Dealers who have not provided the PAN copies earlier can update their PAN in the new portal.

4) Complete online filing of returns and payment of taxes online has been introduced.

5) While transacting with the new portal, the dealers will be receiving both SMS & email notifications with regard to their transactions.

6) All payments including registration fees, tax payment, etc., shall be done only online and no cash/cheque shall be accepted at the Assessment circles.

7) Dealers will now have the option of filing their returns using digital signature. When Digital signature is used, there is no requirement for physical submission of returns/documents to the Assessment Circle.

8) Monthly returns under VAT & CST shall be filed using the new portal from the month March 2016. (i.e.,) Returns pertaining to February 2016 shall be filed on or before 20th march 2016 in the new Portal, along with the payment online.

9) The monthly returns under VAT & CST in respect of Jan 2016 (Due on 20th February 2016) shall be filed in the old website (

10) Online generation of C & F Forms upto the month of January 2016 can be done only in the old website (

11) With effect from 1st March 2016, e-transit pass (Form LL) shall be generated from the new portal.

12) In respect of movement of goods, Form JJ/MM/KK can be generated online.

13) e-Filing of monthly returns under TN Tax on Entry of Motor Vehicles Act (Dealers & Individuals has been introduced and shall be filed in the new portal with effect from March 2016 (Returns pertaining to Feb 2016)

14) Generation of Tax Deduction Number (TDN) by the deductors and online TDS payment has been introduced.  With effect from 1st March 2016, TDS payment shall be made only in the new system.

Source :-

Last date for Submission of TNVAT Audit Report extended

The Government of Tamilnadu vide its Notification No :- GO (Ms) No 133 dtd 30th December 2015 has extended the last date for filing of Form WW (TNVAT Audit Report) from 31st December 2015 to 31st January 2016. However this is applicable only in respect of dealers having principal place or additional place of business in the revenue Districts of Chennai, Kancheepuram, Thiruvallur, Cuddalore, Thoothukudi and Tirunelveli.

As per this notification, the Form WW in respect of these dealers can be submitted upto 31st January 2016.

The relevant notification is reproduced below :-

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Extension of Last date for TNVAT Monthly returns – Nov 2015

The Government of Tamilnadu vide its Order dtd 20th Dec 2015 has extended the last date for filing of monthly returns as under :-

  1. For Returns Due on 14th Dec 2015 , the last date is 24th December 2015
  2. For Returns Due on 20th or 22nd Dec 2015, the last date is 31st Decembeer 2015.

However this extension is applicable for dealers having principal place of business or additional place of business in the revenue districts of Chennai, Kanchipuram, Thiruvallur,Cuddalore,Thoothukudi & Tirunelveli and this pertains to the monthly returns for the month of November 2015.

The relevant notification is reproduced below :-

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TNVAT New Commodity Codes notified

The TNVAT Department vide its Proceedings No.  Acts Cell-5/20414/2014 dtd 12th March 2015 has notified new commodity codes in respect of Commodities chargeable to TNVAT. The existing Commodity codes have been recodified for betting accounting and accuracy in data. This is a step towards the Total Solution Project (TSP) of the TNVAT Department.

These new commodity codes will be effective from 1st April 2015.  Accordingly, these new commodity codes are required to be adopted in the monthly returns from April 2015 onwards. (ie., April 2015 monthly returns onwards, the new codes are required to be used while uploading the returns)

The relevant order along with the Schedule with new codes are provided below :-

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Effective Date for TNVAT Amendment 2015

Recently, the Tamilnadu Government, in its Budget presentation had proposed certain changes in the TNVAT Act which includes changes in rate of tax and provisions with regard to withdrawl of ITC reversal in respect of Inter-state Sales.

These changes have come into effect from 1st April 2015. The relevant Gazette notification dtd 31st March 2015 is provided below. For the list of amendments, click here to view our earlier post containing the amendments.

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TNVAT – Changes proposed in Budget 2015-16

The State Budget for the year 2015-16 was presented in the Legislative Assembly today. There were certain proposals proposed in the budget presented. The following are the proposed Changes in TNVAT :-

1) Electricity Tax on generating plants using Biomass (excluding bagassee) will be withdrawn to give a boost to green energy producers.

2) Input Tax Credit reversal imposed at the rate of 3 per cent on the inter-state sale of goods as per proviso to section 19(2) (v) of Tamil Nadu Value Added Tax Act 2006, which was introduced with effect from 11.11.2013 will be withdrawn henceforth to make the manufacturing industries in Tamil Nadu more competitive with their counterparts in the neighbouring States.

3) Clause (c) under Section 19(5) of TNVAT Act, 2006 will henceforth be withdrawn to enable the dealers to claim Input Tax Credit on the inter-State sale of goods without ‘C’ form. This measure will eliminate additional burden on the dealers effecting inter-State sale of goods without ‘C’ form.

4) Fishing accessories like fishing ropes, fishing floats, fishnet twine, fishing lamps and fishing swivels will be exempted from the present levy of VAT.

5) Mosquito nets of all kinds will be exempted from the present levy of VAT at 5%.

6) Works contract relating to sizing of yarn will be exempted from the present levy of VAT.

7) VAT on cardamom will be reduced from the present levy of 5% to 2%.

8) VAT on LED lamps of all kinds will be reduced from the present levy of 14.5% to 5% to encourage the use of energy saving devices.

9) VAT on air compressors, pump sets up to 10 hp and their parts thereof will be reduced from the present levy of 14.5% to 5% to encourage MSME Sector and to benefit the agriculturists in the State.

10) VAT on cellular telephones (mobile phones) will be reduced from the present levy of 14.5% to 5%.

The above changes will be effective from the date when these are published in the Gazette.



How to make e-payment of TNVAT?

Recently, TNVAT Department has made the e-payment of monthly taxes, mandatory in respect of assessees whose turnover during the previous year is more than 1 Crore. As a prelude to the complete computerization and online management system in TNVAT, many assessment circles have issued notices to all assessees irrespective of their turnover to make only e-payment.

How to make e-payment of TNVAT monthly tax payments ?

First the assessee has to log-in to the e-filing website.

After log in, at the bottom of the screen, there will be a link for Activation of epayment. Click that link and activate the e payment option. This is a one time process.

After completion of the above, the e-payment is to be made as per the procedure given below :-

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For the purposes of Works Contract TDS, a person who is liable INCLUDES :-

(i)                 Central/State Government,

(ii)               A local authority,

(iii)             A corporation or body established by or under a Central or State act

(iv)             A company incorporated under Companies Act,1956 including Central or state Government undertaking;

(v)               A society

(vi)             An educational institution ; or

(vii)           A Trust



Every person , as above, who are paying ay sum to any dealer for execution of works contract shall, AT THE TIME OF PAYMENT of such sum, deduct TDS at the rates as mentioned below :-


Type of Contract % of WCT-TDS
Civil Works Contract 2% of the total amount payable to such dealer
Civil Maintenance Works Contract 2% of the total amount payable to such dealer
All other works contracts 5% of the total amount payable to such dealer



No deduction of tax shall be made in the following circumstances :-

(i)                 no transfer of property in goods is involved in the execution of such works contract , or

(ii)               transfer of property in goods is involved in the execution of works contract in the course of inter-state trade or commerce or in the course of import ; or

(iii)             the dealer produces a Certificate in Form “S” from the assessing authority that he has no liability to pay or has paid the tax.

(iv)             When the total payment does not exceed Rs. 1 Lakh per annum.



The person making payment of WCT TDS shall deposit the sum so deducted to the assessing authority having jurisdiction over the person or to any other authority authorized (In Chennai :- TDS Circle, Greams Road) on or before 20th day of the succeeding month in which the deduction was made.




Sl No Nature of Form Form No
1 Statement of Tax Deduction (to be filed by the person deducting tax) Form R
2 Certificate (to be obtained by the dealer) for no deduction of WCT TDS Form S
3 Certificate of TDS (to be provided by the person deducting tax) Form T


 Any person who makes TDS and Depositing the same , shall within 15 days of such deposit, issue the dealer, a Certificate in Form T, for each deduction separately.


In case the amount of paid late, the person who is responsible for deduction of tax shall pay, in addition to the sum deducted, Interest @ 2% per month on TDS or the entire period of default.

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Change in Annexure III of Form I of TNVAT Act.

The Tamilnadu Government has issued a Notification GO (Ms) No 41 dtd 02/06/2014 amending the Annexure III to Form I monthly return.

In the amended Annexure III , a specific line item for “ITC Reversal for CST Sales against C Form” has been added and the same is w.e.f 02/06/2014.

In view of the above, details of ITC Reversal on account of CST Sales Against C Form shall be given seperately from May 2014 monthly return onwards.

The relevant notification is reproduced below :-

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