Computerised Information System for
Trade Tax
iCOMITRAX enables a state commercial taxation department to improve its services using IT. The software covers various aspects of the working of the department.
The trade / commercial tax department is the organisation that collects tax on the sale or purchase of goods at a certain point of sale as well as purchase of goods throughout the state. It may be divided into various zones, regions, circles, divisions or sectors to facilitate better monitoring and control.
To enforce the commercial tax laws and to check tax evasion, there are several road check-posts, railway check-posts, mobile squads and special investigation branches.
These are required to co-ordinate with one another and with external agencies involved in tax assessment, collection and enforcement in the course of their functioning. In order to resolve disputes with dealers, transporters, etc, regarding assessment and enforcement, there are appellate forums.
The iCOMITRAX system has the following modules:
- Dealer information system
- Returns processing system
- Dealer assessment system
- Tax accounting system
- Arrears recovery system
- Law and judicial system
- Industrial exemptions
- Personnel information system
- Management information system (MIS)
- Check-post monitoring and management
Dealer information system
Handles the registration of dealers under commercial tax and central sales tax:
- It registers dealers under commercial tax and central sales tax, effectively checks the mandatory enclosures, and displays warnings
- Effectively tracks amendments in the business details of dealers
- Issues duplicate registration certificates
- Monitors cancellation of dealer registration
- Efficiently tracks transfer of dealers
- Keeps track of unregistered dealers liable to pay tax
- Effectively maintains records of stocks of forms at various offices, issues forms to dealers, and monitors forms lost and used.
- Issues show-cause notices
- Generates an application status report for the monitoring of various applications
Returns processing system
Takes on the task of returns filing and monitoring of defaulters:
- Periodicity of returns filing can be fixed / changed at any time with a minimum of effort
- Monitors filing of returns under different acts (VAT, SAT, ET, CST)
- Effectively generates a defaulter list for monitoring dealers who have not filed returns
- Displays the list of defaulters for reminders / advance tax notices
- Issues revenue recovery certificates (RRC)
Dealer auditing system
Controls the assessment of the dealers registered for trade tax and central sales tax:
- Automatically generates and displays a list of dealers who are to be assessed
- Generates hearing notices for assessment
- Assesses dealers on the basis of the returns filed
- Effectively generates demand notices
- Monitors demand notices for compliance and generates RRCs in case of non-compliance
- Effectively generates refund orders
- Adjusts payments against any other demands or payment of refunds after adjustment
- Reassesses dealers (on a request by the dealer or the authority)
Arrears recovery system
Handles the collection of arrears from dealers and non-dealers:
- Institutionalises recoveries
- Issues demand notices under the Land and Revenue Act
- Issues warrants for the attachment of movable / immovable assets
- Maintains a record of attached dealer assets
- Generates announcement notices for the auction of attached assets
- Keeps records of auctions
- Automatically adjusts amounts in case a payment is made at any point in time
- Automatically de-attaches assets in case a payment is made or a case is decided in favour of the dealer
- Keeps a record of write-off cases
Luxury tax system
This module controls the registration of hoteliers under luxury tax:
- Registers hoteliers under the law and issues registration certificates
- Generates penalty notices in case of late registration
- Amends the registration details of the hotelier
- Issues duplicate certificates when hoteliers lose permanent certificates
- Transfer of hoteliers
- Cancels registration when sought by hoteliers
- Cancels registration when sought by various authorities
- Captures details of unregistered hoteliers
- Processes returns along with challans
- Processes assessments and issues assessment orders and demand notices
- Processes refund amounts in case of refunds
- Provides for appeals / revisions
Professional tax system
Caters to the registration and monitoring of dealers under the Professional Tax Act:
- Registers dealers under the Professional Tax Act (both as employers and persons)
- Generates penalty notices in case of late registration or furnishing of false information
- Issues amended registration certificates to dealers in cases of amendments
- Issues duplicate registration certificates
- Cancels registration when sought by an employer or person
- Efficiently detects unregistered employers or persons
- Effectively tracks dealers shifting their place of work
- Efficiently tracks returns filed by dealers
- Assesses dealers and issues demand notices or refund orders
- Monitors cases under appeal / revision
Industrial exemption system
Deals with the exemptions given to dealers for starting new businesses:
- Records and updates application details
- Identifies dealers eligible for exemptions
- Provides an efficient method for verification of capping amounts and exemption periods at the time of filing returns
- Issues provisional / permanent certificates for exemption / deferment
Enforcement and raids system
Generates information regarding raids, information collected from check-posts and other sources such as mandi (market), railways, loading / unloading points, etc, to monitor tax evasion:
- Captures information regarding raids
- Generates MIS reports for effective monitoring of raids
- Identifies defaulter vehicles at check-posts
- Captures information on declarations received from dealers / transporters at check-posts
- Segregates the goods transported circle-wise and dealer-wise
- Reconciles the details of goods and declarations furnished at check-posts
- Reconciles the details of goods and declarations furnished at entry check-posts with the details furnished at exit check-posts
- Issues gate passes and transit passes to vehicles at check-posts
- Captures data from the mandi, loading / unloading points and other sources of information collection
- Transfers the information to circle offices from the concerned check-posts, as dealer-wise break-ups and commodity-wise break-ups.
Tax accounting system
Handles the collection of revenue from dealers and sets revenue collection targets for the financial year.
Personnel information system
Maintains the service records of the organisation. The system can replace any manual system of maintaining service records, thereby reducing time and effort.
Law and judicial system
Monitors appeals filed by the dealers and tracks various court cases in which the department is a party
Technical architecture, hardware and software platforms
The application is based on a client-server architecture with a distributed database. The platform is Oracle 7 as the back-end and PowerBuilder as the front-end.
Platform used in iCOMITRAX (later versions)
- Front-end tool: Oracle JDeveloper 3.2.2
- App / web server: Oracle 9iAS
- Back-end: Oracle 8i enterprise edition
Operating system
- Client: MS Windows 2000 Professional
- Middle-tier: MS Windows 2000 Advanced / Data center
- Back-end: Unix 98 compliant
Minimum hardware requirements
- Server: P-IV 1 GHz, 512 MB RAM, 20 GB HDD, 1.44 MB FDD, SVGA colour monitor, CDRom drive, 32-bit PCI Ethernet card with RJ45 port.
- Client: P-IV 1 GHz, 32 MB RAM, 20 GB HDD, 1.44 MB FDD, SVGA colour monitor, CDRom drive, 32-bit PCI Ethernet card with RJ45 port.
Minimum system software requirements for multiple users
- Windows 2000 Advanced Server
- Oracle 8.x Enterprise
- Oracle 9i Application Server
- Internet browser for client
Strengths
- Value-added-tax (VAT) has been included in the application
- Madhya Pradesh was the first state in India to implement a VAT-based system using CMC's application software
Benefits
- Performance of duties by trade tax officials on time, with ease and reliability
- Easy accessibility to information
- Systematic approach and planning
Experience
CMC has a specialised core team at its Lucknow office, working on the development and enhancement of iCOMITRAX.
Indicative client list
- Uttar Pradesh trade taxes department
- Madhya Pradesh commercial taxes department
For further information please contact : info@cmcltd.com or call us on +91-22-6781 1000 / 01 / 02