User manual for preparation and uploading of Form-I and Form-IA

USER MANUAL: ONLINE SUBMISSION OF APPLICATION

How do I submit an application for Settlement of Arrears of Tax, Interest, Penalty or the Late fee (hereinafter referred as “Amnesty Application”

To submit an Amnesty application perform following steps:

1. Access the https://www.mahagst.gov.in The mahagst Home page is displayed.

2. Steps for Online submission of Application under Amnesty Scheme: In order to submit the application for Amnesty Scheme online the applicant needs to go through certain Steps that are discussed hereinbelow. These Steps are as under:

(1) Downloading Application for Settlement (Amnesty) in Form-I and Form-IA Template

(2) Filling Template as per application type i.e. Form-I or Form-IA as per the class of arrears. Validation of the application Form.

(3) Creation of .txt file of Amnesty template which filled and validated by user.

(4) Access mahagst portal with the use of log-in credentials. The URL is https://mahagst.gov.in.

(5) Uploading of Form-I/Form-IA .txt file created earlier.

(6) Uploading of Application related documents

(7) Submission of application

(8) Acknowledgement of Amnesty Application

3. These steps are discussed below:

(1) Downloading Amnesty Form-I and Form-IA Template:

(a) Which application Form I should select:

(i) There are Two types of Forms that may be used by the applicant i.e. Form-I or Form-IA. The use of particular Form type will depend upon whether the applicant desires to settle the dues which are as per any Statutory Order or on account of arrears are as per Return or Revised return or as per Form-704 or otherwise (Please see the Table below).

(ii)Accordingly the Form shall be used in the following manner:

Type of Forms to be used:

Sr. No. Form type Particulars
(1) Form-1 This Form-I is to be used when the applicant desires to settle the tax, interest, penalty or late fee payable as per statutory order.
(2) Form-1A This Form-IA is to be used when the applicant desires to settle the tax, interest, penalty or late fee payable as per:

(a) Return/Revised return; or

(b) Form-704 Audit Repot; or

(c) Tax Deducted at Source; or

(d) Tax Deducted at Source; or,

(e) The liability of the tax, interest, penalty or late fee as communicated by the MGSTD, or

(f) Liability of tax, interest, penalty or late fee self-assessed by the applicant.

(b) Application Forms under Amnesty scheme 2019:

(i) the e-Amnesty application Forms are provided at https://mahagst.gov.in under “Download” section. To download these Forms follow the process as below,

> Visit mahagst.gov.in>

> Go the Tab at the left hand side  >Amnesty Scheme-2019.

> The screen will look like as below. Click the Tab in GREEN. The next window will open.

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(ii) Click the appropriate link given above to download Form-I or Form-IA as required.

(iii) OR alternatively the applicant may access the mahagst portal will open as below:

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(iv) At mahagst portal as marked below screen shot a “download” section is provided. Click “download” section, dropdown will As marked below click on “ Forms”, the forms section will get open.

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(v) After clicking the “Forms”the next window will open. The following Tiles will be visible to the applicant.

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(vi) The click on the Tile named as “Electronic Forms”The new page will open. In electronic Forms List, scroll down the list where “Amnesty Scheme-2019 e-Forms”are provided. Which is as shown below,

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(vii) As explained above please select to download appropriate Forms that is required to settle the arrears. Click of the link shown as above. These Forms will get downloaded to the download and saved on download section of your PC. It woukd appear as given in the screen shot below:

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(viii) Copy the Downloaded file on Local Desktop and extract it by right click and open the excel template as shown below,

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(ix) In Form-I and in Form-IA, in the First sheet in the Work book detailed Instruction are given. Go through instruction sheet and fill the application form correctly. Please note that mandatory fileds in the Form shall be filed approriately.

4. Filling of Application Template:The process of application in Form-I filling is as below:-

4.1. Read the INTRODUCTION Sheet given in the First sheet carefully and click “Click to proceed”button given at the bottom of Instruction sheet. Next sheet will open.

4.2. Filling of “Instruction Sheet”:

(1) In the next sheet Select status of applicant as TIN holder or Unique Identification number (UIN) holder.

(2) Creation of USER PROFILE ON SAP by tax payer whose registration has been cancelled at any time on or before 30th June 2017:

(i) The TIN holder means the tax payer who is holding the TIN under MVAT Act; or the tax payer whose TIN is cancelled at any time on or before the 30th June 2017 and said tax payer has not created the USER PROFILE on the SAP portal then he shall create USER PROFILE on the SAP portal. For this please refer the user guide for creation of Profile on the SAP portal.

(ii) Unique Identity holder: This is the tax payer who do not hold any TIN under the any of the Act including the MVAT Act. Such tax payer for submission of Amnesty Application is required to create the USER PROFILE please refer the User Manual for this purpose.

(3) The applicant as explained above need to decide the Category of application i.e. any one PART. There are THREE PARTS of application based on the whether the Appeal is filed against the Statutory order, in case the Appeal is filed then whether same is
withdrawn fully or withdrawn against certain issues (Part withdrawn). Out of these PARTS the applicant needs to select the appropriate PART. After said selection Click “Click to Proceed”button.

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(4) Sheet named as “Form-I”will get opened.

(5) The applicant in case the sheet is locked then need to press the “Refresh”button. This will un-lock the sheet.

(6) After filing requisite information Click on “Click to Proceed button”.

4.3. Filling of Sheet named “Form-I”

(1) After clicking next sheet of “Form-1”sheet will open. Fill the information in this sheet carefully and correctly.

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(2) Fill the Form-I sheet appropriately such as Address of the Authority to whom the application is addressed. Then fill the information about the Name and Designation of the applicant (such as Proprietor/Partner/Director/Authorized signatory etc.)
as also the name of the Firm/Company etc.

(3) Further, it is also mandatory to select from drop down the Relevant Act for which settlement is desired. This is given in the screen shot given below:

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(4) In case there are errors please refer the “Message”sheet and correct the “errors”sated in the said “Message”sheet. Please do not put any of special characters (such as, (comma) . (full stops) <, > etc in the “To”field. (the row 11 to 13).

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(5) Click “Click to proceed”button. Next sheet named as “General Information”will open.

4.4. Filling of “General Information”sheet:

(1) After clicking the “Click to proceed”the following window will open.

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(2) In this sheet the Name of the Applicant and the relevant Act will get auto-populated from the sheet named as “Form-I”. The applicant need to fill requisite information in the mandatory fields i.e. row no. 1(a) and row no. 2 to 6 of this Sheet.

(3) It may be kept in mind that the available benefits will depend upon the period for settlement. Therefore, this may please be
filled correctly.

(4) After filling general information please click on “Click to Proceed”. The next sheet will open.

4.5. Filling of Sheet named “Statutory Order”

(1) The sheet named as “Statutory order”appears as under. In this sheet, part-I/II/III will open depending upon the part already selected in the “Instructions sheet”The screen will appear as below:

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4.6. From the drop down list select the appropriate order such as Assessment Order, Order u/s 23(8) of the MVAT Act, ——-Appeal
Order etc.

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4.7. Fill the appropriate part (Type) as per your selection. Fill the demand of tax, interest, penalty and late fee payable as per the statutory order that is passed on or before the 31st March 2019 (Cell B-1, B-2 and B-3). The applicant then need to fill the amount paid in respect of the said order in row B-2. The balance amount will get auto populated automatically. It may be noted that the applicant need to fill either “B”or “C”part only. The arrears as per orders that are passed on or after 1st April 2019 but before the 15th July 2019 need to be filled in “C”part only. After filling information carefully and correctly click on “Click to proceed button”.

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4.8. After pressing the button “CLICK TO PROCEED”given at the bottom of the said Sheet next sheet i.e. the “notes”section will open.

4.9. In notes sheet fill challan details. There are two Tables given. In the First Table fill the challan details where the payment is made on or before the 31st March 2019. In case the payment is made prior to the 31st March 2019 which is manually, then the CIN should be left blank. Whereas, rest of the fields should be filled appropriately.

4.10. In the Second Table the payment of the requisite amount paid on or after 1st April 2019. Here also the CIN is mandatory with the
details of the payment.

4.11. Fill Chalan details in appropriate table as per instruction sheet and click on “Click to proceed”button. The “declaration sheet”will open.

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4.12. In “declaration sheet”Click on Acceptance “check box”and fill “date” and “place”and click on “generate.txt file button”

4.13. The generate.txt file will be created and saved to local desktop.

5. The process of application in Form-IA, filling is as below:

5.1. Read the Instruction sheet carefully and click “Click to proceed” button given at the bottom of Instruction sheet. Next sheet will open.

5.2. In next sheet Select status of applicant as TIN holder or Unique Identification number (UIN) holder, and Category (Part) of application.

5.3. There are six categories of application. Out of this the applicable category can be selected. After that click “Click to Proceed button”.

5.4. Form-IA sheet will open. Fill the “Form-IA”sheet and click on “Click to Proceed button”.

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5.5. Next sheet of “General Information”will open. Key in all fields in this sheet properly. Click “Click to proceed”button. Next sheet will be opened.

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5.6. In the next sheet, Category-I-VI, will open depending upon the category already selected.

5.7. Fill the appropriate Category (Type) as per your selection and click on “Click to proceed button”. The “notes”section will open.

5.8. In notes sheet fill challan details. There are two tables given to key in challan details. Fill challan details in appropriate table as per instruction sheet and click on “Click to proceed”button. The “declaration sheet”will open.

5.9. In “declaration sheet”Click on Acceptance “checkbox”and fill “date” and “place”and click on “generate Txt file button”

5.10. The generate.Txt file will be created and saved to local desktop.

6. Creation of txt File:

6.1. The Application template will be converted in generate.Txt file as soon as user clicks “Click to proceed”button. Please note after generation of the txt file, it will be auto saved on your local desktop.

6.2. This .txt file will have some name as per program set. Users are requested to not rename/open this file. The renamed or opened file will not get uploaded as the uploading validations will not allow to enter such renamed/changed .txt file.

7. Uploading of Form-I and Form-IA online:

7.1. There are two types of applicants 1st is tin holder and 2nd is Non-TIN holder.

7.2. The TIN holder applicant have already created their profile and must have user ID and password. For login to dealers e-services the TIN holder need to use 11 digit TIN as user ID and password as set by him.

7.3. The Non-TIN holder applicant have to create his profile first. In this profile creation process he will avail 11 digit user ID (UIN-Unique Identification Number-starting with 77) and password. The user manual for Non-TIN holder profile creation is already published on mahagst portal in what’s new section.

7.4. For uploading of Amnesty application user needs to login mahagst portal. For amnesty application separate link is given in “Login for e- Services”Tile. The link is “Apply for Amnesty Scheme”. Which is as shown below:

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7.5. For online Amnesty application, TIN holder as well as Non-TIN hoder (which already created PAN based profile) need to Click the link “Apply for Amnesty Scheme”, as shown in below screen. The new login window will open.

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7.6. In this login page key in 11 digit TIN/UIN and your password and click on “Log On”button.

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7.7. After login the e-services page will open. In this e-services page will open. For TIN holder user new Amnesty Tile will available with other e-services Tile, for online application. For UIN holder(Non-TIN holder) only Amnesty Tile will be available for online Amnesty applications. The Tile name is “Amnesty Scheme 2019”

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7.8. For filing amnesty application online, Click on Tile “Amnesty Scheme 2019”, the Amnesty Form page will open. In this Amnesty Form page following selection point are provided.

(1) Select “Act”-from drop down, for which amnesty application to be filing

(2) Select Financial year (Period) for which application is made-period drop down is provided.

(3) Select type of application Form (Form-I or Form-IA)

(4) Phase- The phase is static field.

(5) In attachment section click “Browse”button to select the .Txt file of application.

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(6) As per your browsing the attachment success messgae will shown. Close success message.

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(7) Click on “Upload File Button”. The attached forms .Txt file will be uploaded.

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(8) As soon as clicked “Upload file”button the success message will shown as below. Close the message. The document upload page will open.

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(9) With Amnesty application form various documents such as statutory order, return,paid challans etc. need to be uploaded. (The required documents list given in Notes section of Form Template). For document upload get the documents ready on your system. The documents in format of PDF, Word or JPEG can be uploaded.

(10) Click on “Browse”button in Upload forms page. Select the proper document and double click on it. The document will get attached and success message will seen. Now close the message and click “Upload File”button. The document uploaded success message will seen. Close the message. The document uploaded will seen.

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(11) REPEATE THIS DOCUMENTS UPLOADING ACTIVITY TILL YOUR UPLOADING COMPLETES. The list of uploaded documents will seen as below.

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(12) After completion of document uploading Click “Submit”button provided in right corner of bottom page as seen below,

(13) Please note, while uploading documents, names of all files(Documents) should be different form each other. If names of uploaded documents are same then system will not allow such same name documents.

(14) PLEASE NOTE THAT UNLESS THE SUBMIT BUTTON PRESSED AND APPROPRIATE FORM IS SUBMITTED, IT WILL NOT COME UNDER THE SAP SYSTEM AND SAID FORM WILL REMAIL AS DRAFT. ALSO THE ACKNOWLEDGEMENT ON ACCOUNT OF RECEIPT OF THE AMNESTY APPLICATION WILL NOT BE GENERATED. THEREFORE THE APPLICANT SHOULD ENSURE THAT THE APPLICATION FORM IS SUBMITTED AND ACKNOWLEDGEMENT IS GENERATED.

(15) The success message of Amnesty application submission will seen and the “Acknowledgement”will be generated. In the Acknowledgement there are different field given. Application number is your application’s reference number. Download this acknowledgement.

(16) After successful uploading the Acknowldgement and the Desk of the Nodal Officer to whom the application is allocated will get
generated.

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(17) In Acknowledgement “Desk of Authority”denotes the Authority to whom your application is assigned for further processing. The acknowlegement genration is last step of filing your online Amnesty Application.The process flow for filing both type of Amnesty Applications that is Form-I and Form-IA is same.

(18) The user manuals for Non-TIN holder profile creation and payment for Amnesty scheme is made available on mahagst portal under “Whats New Section”and “Manuals and Procedure Section”.

9] Technical Issues/Errors:

1. Incorrect File name error- The name of .txt file contains TIN/UIN, ACT, Period and Phase of application. While uploading .txt file “Incorrect File Name error” will arrive if the selected parameters does not match with file name. To solve this error check selected parameters are same as edited in application Form-I/IA. Do not open or rename .Txt file generated after pressing “Generate .Txt File” button, given in declaration sheet of Amnesty Application.

2. Data Not available error: If 11 digit TIN holder try to upload application for which he is not opted 11 digit TIN with suffix (V/C/P/E/S Etc.), for such applicant system will not find TIN under relevant act and will not allow such application.

3. Caches and cookies related error: due to caches and Cookies of browser multiple types of error will arrive. Such errors can be solve by clearing caches and cookies.

Here are commonly used browsers caches and cookies clearing steps, which is as follow,

A) Google Chrome:

I) Go to setting: click the three dots symbol given in right hand side top corner and click on setting. The browser setting will open.

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II) In setting, scroll down where “Advanced Setting” is given. Click “ Advanced setting.

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III) In Advanced Setting- Select “Clear Browsing data”.

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IV) The new small window of “Clear browsing data” will open. In this window Select time range as required to you, then deselect all selections which is selected by default. Select only caches and cookies checkbox. Click “ Clear data” button. The caches and cookies will be clear.

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After that close all browser window and reopen the browser.

B) Fire Fox:

I) Go to “Tools” and click on “Clear Private data”. The new window will open.

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II) In this new window, Click check box “Ask me before clearing” and click on “Clear Now” button.

III) Small window of “Clear Private data” will open. In this “Clear Private Data” window select all check box of “caches” and “cookies” and click button “Clear private Data now”. Then Click OK” button.

Close the browser and reopen it.

C) Internet Explorer:

I) Go to “Tools”. In Tools select first tab as “Delete Browsing History”, Delete browsing history tab will open.

II) In “Delete Browsing History” tab, select check box of “Cookies and website data” and click “Delete” button. Close the browser and reopen it.

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