Kerala GST Department issues Instructions on Payment of Non-GST Arrear Demands via e-Treasury Portal [Read Circular]

Kerala Goods and Services Tax (KSGT) department, vide trade circular no. 18/2023 dated October 30th 2023 has issued operational instructions on the payment of Non-GST arrears demands via e-treasury portal.

Payments for taxes and various other amounts under statutes such as the Kerala Value Added Tax Act, 2003, Kerala General Sales Tax Act, 1963, Kerala Money Lenders Act, 1958, The Kerala Tax on Luxuries Act, 1976, The Kerala Agricultural Income Tax Act, 1991, and additional levies, including Surcharges and Kerala Flood Cess, introduced through Finance Acts, are predominantly processed using the Kerala Value Added Tax Information Management System (KVATIS) software.

Arrear demands, whether based on self-declaration by dealers, assessments by officers, or fees and deposits related to appeals, were traditionally settled by submitting manual challans in treasuries, involving Cash, Cheque, or DD payments from dealers or department officers.

With the implementation of the Integrated Finance Management System (IFMS), the Treasury Department no longer accepts over-the-counter payments using manual challans for arrear demands, as outlined in paragraph 2. Instead, an online facility has been introduced in the e-Treasury portal, allowing for the payment of departmental receipts through the creation of an online challan pay-in-slip. The e-Treasury portal now incorporates various head of accounts for these payments to streamline the process.

Therefore, the instructions are provided to streamline the remittance process for demands other than CGST, SGST, IGST, and Compensation Cess, aiming to facilitate both dealers and officials.

GUIDELINES FOR REMITTANCE AT THE E-TREASURY PORTAL

1. Open the e-Treasury portal at url: https://etreasury.kerala.gov.in
2. Select Departmental Receipts under the Services menu.
3. Select Department as Taxes
4. Select District, TPS circle against Office Name, remittance head and amount to be paid.
5. Enter Trade Name and TIN under the personal details section.
6. Click the proceed button
7. In the payment summary page select Online Payment and click on Proceed for Payment button.
8. Choose the payment option, click on proceed for payment button and complete the payment process.
9. Download a copy of the e-challan and forward it to the concerned jurisdictional officer.
10. For Cash / DD Remittance over the counter at Treasury, the Manual Payment method is to be opted in the payment summary page as below:

11. Choose the Proceed for Payment option
12. Choose the Print Pay-in-Slip option, download, print and make payment over the counter at the respective Treasury

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