Computerization of Commercial Tax System
Information Management and Promotion of Administration in Commercial
Directorate of Commercial Taxes administers and collects sales tax
from the registered dealers. The directorate has a number of offices
delegated with the powers of Commissioner situated all across the
State. Charge Offices are the lower level functional units for smooth
administration and monitoring of activities of the directorate. Charge
offices report to respective circle offices. A number of Check-Posts
along the border (inter-state or otherwise) are opened for vigilance
over shipping of goods across border. These offices are supervised by
comprehensive database for the Directorate of Commercial Taxes has
been prepared which has improved revenue administration and enhanced
revenue collection. The developed application software is capable of
handling online operations at all levels viz. check post, Charge
Office, Circle Office, District Office, Range and Head Office.
Registration, Revenue administration, Return filing and processing,
Assessment, Monitoring of Goods Movement including import into the
state and transit of goods using the state as corridor, Central
Declaration forms issue and utilization are some of the vital
operations performed by IMPACT.
interface has been built to compile and upload information to TINXSYS
(tax information exchange system, a central government project).
Directorate also has a website http://wbcomtax.nic.in. Along with all
static information on rules, Acts, Trade Circulars download facility
for forms are also available. Dynamic information like TIN
verification, Central Forms issue, Return defaulters lists, Lists of
dealers selected for assessment etc are also available
b) e-Filing of VAT Return
Description : Potential dealers are selected for e-Services. These
dealers are issued with user-id and password. They logs in from their
internet facility by these usrid and password. On maiden access, the
dealer is compelled to changed his password. Dealer downloads the user
manual, and Forms to fill up, enters data offline. Generates XML file.
Again logs in and uploads the files containing data. Acknowledgement
is printed for future reference.
nearly 20,000 dealers are covered under this service. It covers almost
the dealers contributing 65% of total revenue collected by the
Commercial Tax, West Bengal. This has been made as the basic
requirement for availing other e-services on issue of Waybills etc.
benefited by not visiting the directorate for return filing. The days
of waiting in along queue has gone past. He can submit revised return
using the same facility.
Directorate can generate mismatch report on purchase of a dealer with
the corresponding sale of the other dealer. Scrutiny for mathematical
calculation is no more required as the software is scripted with this
and dealer is allowed to file return successfully only when everything
is correct. Even the tax credit carried forward is verified with the
brought forward of tax credit in previous quarter. Input-output ratio,
identification of un-registered dealer liable to take registration etc
and many more analytical reports are obtained easily. The electronic
filing of VAT return started from 01/01/08.
Start Date (DD/MM/YY) : 15/02/07
Date (DD/MM/YY) : 31/12/07
Click on the link
for e-Filing of VAT Return
c) Title : e-Filing of CST Return
Description : Dealers
are issued with user-id and password as in case of VAT return with the
exception that the dealers uses the same user id and password if he is
already filing VAT return electronically. It also follows the same
procedure as described in case of VAT return.
file their CST return along with all the required annexure. The return
filing is quarterly in West Bengal. Nearly 15000 dealers are brought
under this e-Service facility so far.
benefits by filing return electronically from their office premises
without visiting Commercial tax office, by avoiding standing in a long
queue. They can submit their revised return also by using the same
facility. It improves the transparency into the system.
information are collected from the first source that is the dealer
itself and in-built scrutiny scripted in the filing system, the data
is more authentic and error free. The data analysis and information
generation is more transparent. Inter-state sale-purchase, adjustment
of tax with VAT return etc are easily done and the reports are at the
finger tips of the officer for better monitoring and enforcement of
tax compliance. It is also easy to get list of dealers who has
defaulted and take appropriate action in time. It has also brought in
more discipline in filing of return and enforcement of late fee for
delayed filing. Thus it also contributes in revenue generation.
Electronic filing of CST return commenced on 01/07/08.
Start Date (DD/MM/YY) : 01/12/07
Date (DD/MM/YY) : 30/06/08
Click on the link
for e-Filing of CST Return
Title :e-Service on Central Declaration Forms
Description : A section of priority dealers already enrolled for
e-services are selected for this e-Service. He authenticates himself
with the user id and password and also confirms his address of
communication recorded with the Directorate. If it does not match with
his business premises, he requires to get it rectified. On
confirmation of address he is lead to the core area of this service.
Here he can apply, file utilization of forms previously used
electronically, cancel the application filed, view status of his
Requisition for all the 5 types of central declaration forms namely,
C, F, EI, EII and H can be filed. At least 90% of previously used
forms to be utilized before any new requisition are filed.
are used on the basis of requisition and the interstate
purchase/transfer etc are verified from the electronically filed
return. The issued forms are dispatched to the dealer through courier
at their business address.
not require to visit the office for any forms to be issued bringing in
a great degree of transparency into the system. Total turn around time
has been eliminated in respect of dealer.
Utilization data could not be utilized when dealers used to file their
statement in paper form. Now it is very easy to analyze all such data.
The e-Service was inaugurated on 01/01/09.
Start Date (DD/MM/YY) : 31/03/08
Date (DD/MM/YY) : 25/12/08
URL : http://wbcomtax.nic.in/
Click on the link
e-Application for issue of CST Forms
e) Title : e-Service on Waybill
Description : State
statutory form called Waybill is used in West Bengal for import of
goods from other state in India or elsewhere. Waybills are issued to
dealer on request as per rule. The e-Service for waybill includes
application in electronic form, Submission of utilization of the forms
issued against electronic issue. A dealer can apply for more waybill
only after submission of at least 50% utilization of waybill issued
of dealers submit electronic return is selected for this electronic
service following other prescribed criterion set by the Directorate.
They use their existing user id and password. Each dealer may apply
for waybill twice in a quarter for a total number of waybill not
exceeding 50% of his maximum eligibility for the financial year. He
receives an application on successful submission of application.
Waybills are issued and dispatched to the dealer through courier.
not require to visit the office for waybill bringing in a great degree
of transparency into the system. Turn around time is eliminated
utilization data for waybill is also available with the directorate.
This are further matched with the waybill endorsement data captured
at the entry point, check post of the state. The e-Service on waybill
commenced on 01/02/09.
Start Date (DD/MM/YY) : 01/07/08
Date (DD/MM/YY) : 31/01/09
Click on the link
for e-Application for issue of Waybill
: e-Service on Registration/De-registration of digital signature
Description : The
Directorate of Commercial Taxes (DCT) has introduced a number of
e-Services as described above. The much success of the electronic
filing of return (VAT and CST) adopted by DCT using ICT has provided
enough encouragement to innovate newer yet efficient ways to handle
the issues. The e-Services on CST DF and Waybill through the
web-portal is introduced subsequently to meet the expectation of
dealer. To ensure authenticity of the dealers requesting for such
service through web, use of Digital Signature provided by the CAs
approved by CCA, Government of India has been made mandatory.
have to procure such DSC for its business, if not already done. It may
be noted that many dealers are having such DSC for the use of
e-filling of IT return or for registration of MCA.
availing such service a dealer needs to register his/her DSC through
the aforesaid web portal of DCT.
of the authorised signatories of the company may be designated to
avail of this service. However, each of the designated signatories
must register their respective DSC with the CTD prior. The signatory
that shall register first shall be termed as first designated
authorised signatory (FDAS). DSC Registration process for other
signatories (if any) may be done one at a time by authenticatication
of any of the sigantory already registered with the DCT. Similarly,
de-registration of a signatory is also possible by authentication of
a valid signatory.
e-Service is available by authentication of user id and password
alreday issued to them by the directorate. The service commenced on
Start Date (DD/MM/YY) : 31/03/08
Date (DD/MM/YY) : 01/01/09
Click on the link
Registration for Digital Signature Certificate(DSC)
Pension Information System
Computerized System at DPPG has enabled the directorate to capture the
basic service data of the Pensioners, calculate pension and print
Pension Payment Order (PPO) for the Pensioners. School, Municipalities
and Panchayat Pension are processed in DPPG. A query system supports
the queries of Pension status. Each month around 200 PPOs are
generated from the system.
improve the existing setup, a new system has been developed to monitor
the entire cycle of Pension File processing from receipt of file to
despatch of PPO or Return Memo. File Audit, Pension calculation ,PPO
printing and pension query are integral parts of the system and trial
operation is being done at DPPG.
(DD/MM/YY) : January, 1995
Annual State Budget
& Monitoring of Annual State Budget is a complex exercise. Main
objective of the project is to computerize the day-to-day activities
of the Budget Branch, Finance Department, Government of West Bengal
aiming towards a paper-less working environment. The online budget system has been in operation
for the last several years. However, in the recent past the software
is made web-enabled in order to publish the budget document through
the web site. CD’s are also made available for offline transfer of
the budget document. A number of additional features as stated above
have been included so as to make the budget figures easily locatable.
Treasury Information System(TIS)
Computerization of Treasury compilation has been one
of the legacy applications conceived by NIC-WBSC at a time when computer
awareness was not there and environment was not just conducive for
application of computers. However, an almost impossible task of convincing
the conservative treasury officers was done with a fair degree of
success and a computerized compilation system could be put in place.
Thus, the then system of NIC-WBSC has experienced several generations
of Information technology as the programme of modernization has been
entire gamut of compilation activities in treasuries is covered in
the software. The Main Features of Treasury Information System include
Payment involving Receiving of Bills, Issue of Tokens, availability
of fund for a DDO under a particular account head, Passing of Bills,
Printing of Cheques, Delivery of Cheques, Receipt involving Challans,
edit and reports, PL Accounting, Group Insurance, Stamp Registry,
Pension Bill Processing and Preparation of Monthly Accounts for submission
to AG and Directorate of Treasuries & Accounts.
Treasury offices are basic fiscal units and the focal point of primary
record of the financial transactions of the Government. There are 85
Treasury offices in West Bengal. The entire gamut of activities
in treasuries is covered in the software. A lot of upgradation has
taken place both in the application software and in the technology
features include the followings :
:Receiving of bills, Issue of tokens, Maintaining of fund
availability for a DDO on a particular Head, Passing of bills,
Printing of cheques, Delivery of cheques. Monthly Pension Bill for
Pensioners are prepared by Treasury and sent to Bank for payment to
: Challan are submitted in the Bank by the tax payers and receipt
data is taken into treasury account.
Preparation of Accounts : Preparation of Daily and Monthly report
of payment and receipt, List of cheque delivered or undelivered, list
of cheques printed. Scheduled reports are sent to AG every month.
Departments,Pensioners ,Banks, AG are the main stakeholders of
treasury and integration is being done to strengthen e-Governance .
Treasury computerization has significant impact both on the citizens
and on government departments as follo
presented by DDO’s take lesser time to process
allotment checking and Budget monitoring at government level has
become a smooth task
Receipts are quickly processed and accounted .
Efficient computerization of Treasuries has enabled better
Fiscal Management and Control.
Start Date (DD/MM/YY) : January, 1995
Computerization of Registration of Documents(CORD)
Computerization of Registration of Documents, is an application
package developed to automate the Registration Offices of the State of
West Bengal. It is capable of registering documents online with speed,
reliability and transparency. CORD integrates scanning of deed after
the completion of deed. Following functions are automated.
provides following services before the registration is done. Those are
of Assessment Slip containing the Market value, Registration Fees &
Stamp Duty payable is generated by the system
work flow for completion of Registration Process has been automated.
Capturing of Photo & Fingerprint, generation of endorsement sheet has
greatly reduced the total time taken to complete Registration. In fact
within 30 minutes a registration can be completed
Post Registration Services module like Searching of deed by name or
property details, Inspection of Deed and Other Minor Registers have
DPPG(Directorate of Pension, PF&Group Insurance) Computerization
DPPG Office audits the service books and related
papers sent by District Inspectors(DI) and calculates Pension, normal
family pension, enhanced family pension, gross gratuity and commuted
value of Pension. In April 1994, first PPO(Pension Payment Order)
from DPPG’s computer system was printed and issued to beneficiaries.
Input Forms are filled in by District Inspectors
and such forms contain detail service data of Pensioners for submission
to DPPG. Pension related data are entered in the computer, pension
calculation is done and PPO is printed by the software. A pensioner
can also get the status of his/her pension case through Query Counter
(DPPG Office) using memo no./File no.For more information
Budget Fund Release Monitoring System
There are 20 Administrative Group Offices of the Finance Department
which are the controlling authorities in releasing and monitoring the
Budgetary Allocations among the departments coming under their
For more information
Reserve Bank Account Information
The main objectives of the present system are
to provide with some important information readily to the Government
for better monitoring of the financial aspects, viz. (a) Daily Balance
Position of State Government Account at RBI, Kolkata (b) Daily Adjustment
Transactions of State Government Account at RBI, Nagpur (c) Status
of State Government Loans from different Agencies. The related database
are build with (i) the daily reports from RBI, Calcutta on daily Receipts
& Payments on State Government Accounts at RBI Office & Agency
Bank Branches, Inter-Government Adjustment, Treasury Bill Holdings
Progressive Balance and Ways & Means Advance Outstanding and (ii)
the Report from RBI Nagpur on Adjusting Transactions on State Government
Account which consists of the sanctions towards Central Assistance
for State Annual Plan, Loans & Grants-in-aid to State Government,
Central Assistance from Externally Aided Projects etc.
Rural Infrastructure Development Fund Information System
The Finance Department is the nodal department
to monitor the NABARD sponsored development schemes being executed
in West Bengal.The different steps in this regard are (i) Project proposal from different
departments for executing schemes towards rural infrastructure development
with funding from the NABARD (ii) Selection of schemes by the government
to be funded by NABARD (iii) Forwarding the schemes to NABARD for
sanction (iv) Monitoring the release of fund from NABARD for the sanctioned
schemes (v) Monitoring the progress of work (both physical and financial)
(vi) Time-to-time release of fund to the department concerned.
For more information http://www.wbfin.nic.in