Lucknow, October 23: The Uttar Pradesh government will start a system of electronic court hearing (e-court) for corporate dealers. With this initiative, big tax players are not required to visit the commercial tax department to reply to notices at each stage of tax assessment. According to a report published in Hindustan Times, a presentation is scheduled to be made on the proposed launch of e-courts at a departmental meeting to be chaired by commercial tax commissioner Kamini Ratan Chauhan on Monday. Vehicle Owners to Pay 18 Per Cent Under GST on Pollution Check
Under the e-court system, a dealer will be issued tax assessment notices on his registered e-mail id and an alert SMS will be sent on the registered cell number. He will be asked to send back documents like balance sheets, invoices, bills etc. After this, the assessing officer will examine the documents and will ask for further clarifications if any. The final order will also be sent back to the dealer to his e-mail. The dealer will never be called to the department to submit these documents.
In assessment under Goods and Services Tax (GST), dealers enjoy the facility of self-assessment, and they can also assess the taxes payable by them. In addition to this, they can furnish returns for each period accordingly. However, on some occasions, a tax officer can scrutinise the returns to verify its correctness and ask for explanations on any discrepancies in the returns. The officer can also make a summary assessment if there are sufficient grounds that any delay in showing a tax liability can harm the interest of revenue. Presently, have to go to the assessing authorities to explain the reason of discrepancy and submit documents necessary documents.
According to the report, UP will become the first state in the country to begin e-hearing in commercial tax. The commercial tax commissioner told Hindustan Times, “The department would provide login in IDs to dealers as well as to assessment officers.” In UP, corporates contribute more than three-fourth of the total GST to the state exchequer. The e-hearing will begin in all 21 offices.
(The above story first appeared on LatestLY on Oct 23, 2018 04:25 PM IST. For more news and updates on politics, world, sports, entertainment and lifestyle, log on to our website latestly.com).