GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) *** NOTIFICATION Date Kohima the July, 2011 No.FINIREV-3/CYB/52/1l:: On completion of the setting-up of Taxation Department website, it has become pertinent to issue this Notification in supercession of the earlier Notification of even No. dated 23 rd June, 2011 as follows:- The question of simplifYing the procedure for receipt of various State Government Tax- Revenue from the Taxpayers has been under consideration of the Government for some time. At present the payment of Taxes IVAT etc. can only be made at the counter of the treasury linked Bank Branches. In addition to the existing system, it has now been decided to implement IT integrated system for collection of tax-revenues through Net-Banking. The Governor of Nagaland is pleased to introduce the following alternate system for receipt of various taxes of the State Govt. from the Taxpayers through 'Internet Banking. A. Short title and Commencement: The schemes shall be called 'e-Payment of Taxes' (e-PoT) ofthe Government of Nagai and and shall take effect from 1 st July, 2011. (a) 'Bank' means any Bank, so authorized by the State Government in Finance Department to transact such business of e-Receipt on behalf of the State Government, including the specified branch/branches of the Bank/Banks, so authorized by the State Government, who shall be responsible for rendering the accounts to the' Accounts Rendering Unit'. (b) 'Accounts Rendering Unit' means a unit/office of the State Government under the Directorate of Treasuries & Accounts, Nagaland, which shall function as 'Cyber Treasury' in respect of e-Receipt for the purpose of submission of the monthly accounts to the Accountant General (A&E), Nagaland. (c) The term 'Computer' means any electronic, magnetic, optical or other high-speed data processing device or system which performs logical, arithmetic and memory functions by manipulations of electronic, magnetic or optical impulses, and includes all input, output, processing, storage, computer software or communication facilities which are connected or related to the computer in a computer system or computer network as defined in Information Technology Act, 2000. (d) 'Computer System' means a device or collection of devices, including input and output support devices and excluding calculators which are not programmable and capable of being used in conjunction with external files, which contain computer programs, electronic instruction, input data and putout data that performs logic, arithmetic, data storage and retrieval, communication control and other functions as defined in Information Technology Acts, 2000. (e) 'Commissionerate of Taxes' means the Commissioner of Taxes appointed by Government of Nagaland empowering to discharge the function such authority as specified under the various taxation Laws ofthe State.
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GOVERNMENT OF NAGALANDFINANCE DEPARTMENT(REVENUE BRANCH)
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NOTIFICATIONDate Kohima the July, 2011
No.FINIREV-3/CYB/52/1l:: On completion of the setting-up of Taxation Department website, it hasbecome pertinent to issue this Notification in supercession of the earlier Notification of even No.dated 23rd June, 2011 as follows:-
The question of simplifYing the procedure for receipt of various State Government Tax-Revenue from the Taxpayers has been under consideration of the Government for some time. Atpresent the payment of Taxes IVAT etc. can only be made at the counter of the treasury linked BankBranches. In addition to the existing system, it has now been decided to implement IT integratedsystem for collection of tax-revenues through Net-Banking.
The Governor of Nagaland is pleased to introduce the following alternate system for receipt ofvarious taxes of the State Govt. from the Taxpayers through 'Internet Banking.
A. Short title and Commencement: The schemes shall be called 'e-Payment of Taxes' (e-PoT)ofthe Government of Nagai and and shall take effect from 1st July, 2011.
(a) 'Bank' means any Bank, so authorized by the State Government in Finance Departmentto transact such business of e-Receipt on behalf of the State Government, including thespecified branch/branches of the Bank/Banks, so authorized by the State Government, whoshall be responsible for rendering the accounts to the' Accounts Rendering Unit'.
(b) 'Accounts Rendering Unit' means a unit/office of the State Government under theDirectorate of Treasuries & Accounts, Nagaland, which shall function as 'Cyber Treasury'in respect of e-Receipt for the purpose of submission of the monthly accounts to theAccountant General (A&E), Nagaland.
(c) The term 'Computer' means any electronic, magnetic, optical or other high-speed dataprocessing device or system which performs logical, arithmetic and memory functions bymanipulations of electronic, magnetic or optical impulses, and includes all input, output,processing, storage, computer software or communication facilities which are connected orrelated to the computer in a computer system or computer network as defined inInformation Technology Act, 2000.
(d) 'Computer System' means a device or collection of devices, including input and outputsupport devices and excluding calculators which are not programmable and capable ofbeing used in conjunction with external files, which contain computer programs, electronicinstruction, input data and putout data that performs logic, arithmetic, data storage andretrieval, communication control and other functions as defined in Information TechnologyActs, 2000.
(e) 'Commissionerate of Taxes' means the Commissioner of Taxes appointed by Governmentof Nagaland empowering to discharge the function such authority as specified under thevarious taxation Laws ofthe State.
Procedure for e-payment of tax:The State Government e-tax facility shall be available as an online service for paying
VAT/CST and other taxes of the Commissionerate of Taxes. Tax payerslDealers can pay their tax duesonline through Net-Banking under this Scheme, wherein, for VAT and CST, registered dealers,Taxpayer Identification Number (TIN) shall be mandatory. To make online payment of SalesTax/VA T/ and other taxes of the Commissionerate of Taxes, Nagaland, through Internet facility, theTax-payer shall login to the department's website and select the 'Type of Tax' under which.payment isto be made. After that the Tax payer shall fill up the 'e-Payment form' and verify it. Then, the systemwill auto-generate a 'Unique Payment Reference Number' (UPRN) and an SMS alert will go thedealer's mobile number containing the UPRN. After which, the Tax payer shall click the relevant fieldto make payment through SBI Net Banking. The Tax payer shall login using his/her SBI net bankinguser name and password. The payment details would be displayed to the Tax payer which he/she hasto verifY and confirm. On confirmation, the Tax payer' SBI account details will be displayed alongwith the payment status. An SMS alert will also go to the Tax payer's mobile number from the bankcontaining the Bank Unique Receipt Number (BURN). The Tax payer shall then be re-directed to thedepartment's website where the status of e-PoT will be displayed. The Tax-Payer shall print the copyof e-Challan and shall mention the UPRN for any future reference of the tax Payment.
1. The facility shall be made available 24x7. Any transaction carried out on a holiday shall betaken on account on the next working day. If the last due date for any payment happens tobe a holiday, the Tax-Payer shall complete the transaction one working day prior to thedeadline. For example, if 315t March is the last date for certain payment and it happens tobe holiday, transaction should be completed by 30th of March.
2. The Roles of the Tax payers, the Bank Branch, the Accounts Rendering Unit and theCommissioner of Taxes, Nagaland shall be as follow:-
1.1 Roles ofthe Tax Payer: When a tax Payer desires to make any payment of Tax (e-PoT) tothe Commissionerate of Taxes, Nagaland,online through internet and has a bank account inthe authorized Bank with Net-Banking facilities, he/she shall go to the website of theDepartment of Taxes, Nagaland and fill up the 'e-Payment form' where the Tax payershall select the type of tax (Central Sales Tax (CST) / Value Added Tax (VAT) /Professions Tax (PT) / Amusement Tax (AT) / Petroleum Tax (Pet Tax) etc. Enter theregistration Number, in case of VAT and CST registered dealers, select the period ofpayment, insert the amount in proper column (Tax/interest/penalty/Advance Tax etc.),select the bank Account Number of the tax Payer to be debited, completely and properlyconfirm the transaction, generate and print the e-Challan.
1.2 The tax-payer at the time of printing the e-Challan shall verifY that the 16 (sixteen)Character Bank Unique receipt number is printed in the e-Challan generated through thecomputer system.
1.3 In-future, this e-Challan shall be identified by the Unique Payment Reference Number(UPRN) and the taxpayer shall quote this number for any future reference for settlement ofdispute to the competent authority (Bank/Commissionerate of Taxes/Accounts RenderingUnit/Accountant General (A&E), Nagaland.
I. The Bank shall verifY the Tax payers Net Banking account number and allow the Tax payerto complete the transaction.
2. After completion of the transaction, the Bank shall generate a sixteen character BankUnique Receipt Number (BURN) comprising first four character being 'Branch Code' thenext six characters being DDMMYY' and next six characters being unique serial number.
3. In future, each such transaction shall be identified by the Bank Unique Receipt Number(BURN).
4. The Bank shall send the print out of daily scroll and soft copy of the scroll to the AccountsRendering Unit and Commissioner of Taxes on daily basis in proper format.
5. The Bank shall send a 'No transaction Report' to the Accounts Rendering Unit if there isno transaction on any day.
6. At the end of the month, the Bank Branch shall send the Date-wise Monthly Statement(OMS) to the Accounts rendering Unit.
1. Accounts Rendering Unit shall ensure that the Bank send the data for the proper dateaccording to the specified format.
2. After validation of the format, the Accounts Rendering Unit shall generate the ChallanNumbers of the e-Challan on a daily basis, on their immediate next working day and makeit available to the Commissioner of Taxes, Nagaland.
3. Accounts Rendering Unit shall generate the monthly accounts with the help of thecomputer and reconcile the OMS submitted by the Bank. They shall submit the monthly'Cash Account and List of payment' in usual form along with the 'Verified Date-wiseMonthly Statement (VDMS)' and 'Top Schedule' of Receipt to the Accountant General(A&E), Nagaland.
4. Accounts Rendering Unit shall send a soft copy scroll with Challan No. after verification tothe Commissioner of Taxes, Nagaland at the end of each month for cross verification.
1. Commissioner of Taxes on receipt of the soft copy from the Accounts Rendering Unit shallverify the data base through the computer system.
2. In case of any discrepancy, the Commissioner of Taxes shall bring it to the notice of theAccounts rendering Unit immediately.
3. The Accounts Rendering Unit, the concerned Bank and Commissioner of Taxes shallreconcile the discrepancy, if any.
It has also been decided by the Government to take up a pilot project for this purpose.Accordingly, the Governor of Nagaland has been pleased to decide that the Directorate of Treasuries& Accounts, Nagaland shall act as 'Accounts Rendering Unit' and State Bank of India, Dimapur(Main Branch) shall act as Authorized Bank-Branch for the purpose of this scheme.
The State Bank of India, Dimapur (Main Branch) shall send the hard-copy printout of scrolland transmit the softcopy of scroll to the Directorate of Treasuries & Accounts, Nagaland on dailybasis on their next working day. At the end of the month the State Bank of India, Dimapur (Main
Branch) shall also send the DMS to the Directorate of Treasuries & Accounts, Nagaland and theDirectorate of Treasuries & Accounts, Nagaland shall prepare the accounts with the help ofelectronically sent data of the bank and send the compiled monthly 'Cash Account' and List ofPayment' to the Accountant general (A&E), Nagaland along with the VDMS.
No.FIN/REV -3/CYB/52111Copy:-
I.2.3.4.5.
Sd/-Toshi Aier
Add\. Chief Secretary & Finance Commissioner
Secretary to HE, the Governor ofNag<iland, Raj Bhavan, Kohima.OSD to the Hon'ble Chief Minister, Nagaland, Kohima.OSD to Chief Secretary, Nagaland, Kohima.Accountant General, Nagaland, KohimaAll Additional Chief Secretaries/Principal Secretaries/Commissioner & Secretaries/Secretaries to the Govt. of NagaI and.The Commissioner of Taxes, Nagaland.The Director, Treasuries and Accounts, Nagaland, KohimaThe Assistant General Manager, SBI, Regional office, Dimapur.All Heads of department.Joint secretary/OSD, Finance (Budget) Department, Kohima.The Publisher, Nagaland Gazette, Kohima for kin d publication.Office Copy.
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Add\. Chief Secretary & ~ner.c:::.:.: -_ _._ ~.-
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