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USER GUIDELINE for e-TDS

As per the provisions under OVAT Act, all agencies awarding contracts to various

contractors inside the State of Odisha are required to deduct the tax component (as per

OVAT Act) at source and deposit the same into government account. These Agencies are

usually called the Deducting Authority. They are of two categories:

(i) Agencies doing TDS and registered under OVAT Act and assigned with a

TIN; and

(ii) Agencies doing TDS but not required to be registered under OVAT Act (e.g.

Government bodies, Educational Institutions, Cooperative societies etc.)

These agencies are required to issue a certificate of TDS to each contractor in Form

VAT 605 and at the end of a financial quarter, they are required to submit a summary return

in Form VAT 605-A to the respective circle under which jurisdiction the work is being

executed. The new e-TDS process has been developed with an aim to provide an online

facility for these Deducting Authorities to be able to provide the information online and

generate these Forms online as well.

The new e-TDS module for registered dealers and for Government Organizations is

now available in the portal of the Commercial Tax Department (https://odishatax.gov.in).

While the process of providing the TDS information and generation of Form VAT 605 and

605-A is same for both the Registered Entities (under OVAT Act) and Unregistered Entities,

the User ID for them would be different. The User ID for the registered entities under OVAT

Act will be the TIN assigned to them and the User ID for the unregistered entities would be a

6 Alpha-numeric code assigned to them separately for this purpose.

There will be three major players in the new e-TDS module. They are

(i) The Contractor (should be registered under OVAT Act with TIN)

(ii) The Deducting Authority (should have enrolled with CTD); and

(iii) The Commercial Tax Department.

The new e-TDS module is based on the work flow model as explained below:

(iv) The Deducting Authority will login to the portal of the Department using assigned

User ID and their Password.

(v) After login, they will be required to create new Form VAT 605 for each of the

contractors from whom the DA has deducted tax (VAT) on the works contract.

(vi) In a quarter, there can be multiple TDSs by one DA and accordingly, the system

provides facility for creation of multiple 605s.

(vii) Every time the DA creates one Form 605 and confirms the same, the Form 605

will be available to the respective contractor in their login immediately. If required,

the DA can also take print out of the same and provide signed copies to the

contractors for their use. Once, a Form 605 is Confirmed and printed, no further

changes can be made in the said Form 605.

(viii) At the end of each quarter, the DA is required to finalise the TDSs (Form 605s)

issued in that quarter and once it is finalized, Form 605A will be generated

automatically by the system. The Form 605A can also be printed by the DA and

submitted to the respective circle office, if required.

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(ix) Once the Form 605s are issued to the Contractor, the TDS amount will be shown

to the Contractor in the “Payment History” Section under “TDS Credit Details”.

Important Note:

(1) The contractors from whom the TDS is collected must be registered with TIN

under OVAT Act.

(2) Form 605 can only be generated only when the TDS amount has been

deposited into Government account through “online” or “offline” payment

process and the Treasury Challan Number or Transaction ID is already

available with the DA. Else Form 605 cannot be generated.

e-TDS operational flow for Government organization / Other users

All Agencies who are not required to be registered under OVAT Act, will be required

to obtain their User Code / ID and an one-time password from the respective circle offices.

These Users need to login to system using the login page as shown in the sample screen

shot below..

Once login is successful in portal it will take you to below page where user could apply for e-

TDS.

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On clicking ‘e-TDS’ menu user will redirect to TDS form. And there after all procedure

will remain same as per the DA to file new TDS return or to update existing entry.

Note:

1. On first time login government organization user will redirect to ‘First Time Password

Change’ screen. User need to enter all details and need to click on ‘Submit’ button to

change system generated password.

System will show you below message and redirect to login page for Re-login.

2. Government organization user can update his/her profile by clicking on ‘Update

Profile’ link.

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Update Profile will display all existing information of user. User can update any

information and click on ‘Update’ button in order to save updated details.

3. Government organization user can change his / her password. By clicking on

‘Change Password’ link.

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On change password screen, enter ‘Old Password’, ‘New Password’ and ‘Confirm

New Password’ values. Select ‘I accept the terms and conditions’ checkbox and click on

‘Submit’ button.

System will show you below message and redirect to login page for Re-login.

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e-TDS operational flow

The Deducting Authority (DA) needs to login as usual on the login page as shown in

the below sample screen shot.

Once login is successful in portal it will take the DA to page as shown below.

It may be noted that in case of Deducting Authorities, who are not registered under

OVAT Act and assigned with a TIN (e.g. Government Agencies etc.), the above screen will

appear. In case of Dealers who are already registered under OVAT Act and assigned with

TIN (e.g. private agencies awarding works contract) the home screen will be as shown

below.

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It may also be noted here that either Government Agencies or Private Agencies

doing TDS may create new requisitions for their contractors to issue Form VAT 605 for each

TDS made during a quarter. But it is essential to note that the Form 605-A will be generated

only after completion of a quarter only. The Private Agencies who are also acting as DA and

doing TDS and also working as Contractors for other Das, may view the Form 605s issued

to them by their respective Das in the same e-TDS page.

The process of generating Form 605 is same for both Government Agencies as well

as private agencies doing TDS. The following step-by-step procedure explains the process

with screenshots from the login of Government Agencies.

New TDS Return

The DA is required to go to the portal of the CTD at https://odishatax.gov.in/portal

and the following page will open.

The DA is required to provide his User ID (provided by the CTD) and the password which

has already been changed as per the procedure explained in the first part of this manual.

After successful login, the following screen will appear

After clicking on the e-TDS link as shown above, the following screen will appear.

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The DA now needs to select the Quarter and Year for which the Form 605 is

required. If there is data already available for that quarter, it will show up on the grid below or

it will show a blank grid as shown above. In case of fresh entry, the DA may start entering

details of the contractor. In case, the DA wants to add new records, the DA may click on

“Add” link (which will activate in case there are old records already from previous entry) to

add new rows.

1. A separate entry screen will open where a registered DA will enter their TDS details.

The ‘Name of the Issuing Authority’ will be automatically populated. DA must select

the ‘Month’ and ‘Year’ of DS deduction and need to fill TDS details against

deductions against which payment has been deposited.

2. On entering ‘TIN’; ‘Name of Dealer’, ‘Address of Dealer’ and ‘Circle Office’ will be

automatically populated in the respective boxes.

3. Also enter ‘Order No’ and ‘Order Date’, if the DA has opted for payment of composition money in lieu of VAT, the order No. and date for deduction of tax of source need to be entered.

4. Enter ‘Work Order/Contract No’ then ‘Gross value of Works Contract’. Once these are entered, the ‘Percentage of NDC allowed’ values gets auto populated.

5. Enter invoice details, ‘Invoice No’, ‘Date of Invoice’, and ‘Gross Amount Due’. Also enter ‘Amount of Sales Tax Deducted’, ‘Net Amount Due’ and ‘Percentage of Tax Deducted’.

6. Enter ‘Bank transaction Id / e-Challan No’ so that payment details, ‘Challan Date’ and ‘Amount’ gets automatically populated in respective text boxes.

Important Note: It is necessary that the TDS collected by the DA is already deposited into the government account prior to this step otherwise system will not allow to proceed further if the Transaction ID details are not available from the Treasury.

7. Enter ‘Remarks’ and click on ‘Update’ link to save entered TDS Details. 8. After clicking ‘Update’ link system will check all the errors / invalid data (if any)

entered in grid and display an error message. A summary of all the errors will be displayed in red as highlighted below. Check the errors and make appropriate correction to save your application.

9. Enter as many TDS details you want to enter in grid and then click on ‘Save’ button to save this TDS Return.

10. System will display a message that, “e-TDS form Saved Successfully. Please note your Reference Number: <Number>”

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11. Click on the “Confirm 605” button to send the application form for approval. DA will get a message that ‘’Your TDS has been sent for approval to concerned circle. Your application number is <Number>”.

View TDS Certificate (For the Contractors registered under OVAT Act)

1. Click on ‘e-TDS’ tab in portal.

2. Select ‘View TDS Certificate’ option.

3. Select ‘Month’ and ‘Year’ of TDS deduction and click on ‘Submit’ button.

4. It will display all the TDS returns filed and approved by circle for this DA for the

selected ‘Month’ and ‘Year’, filed by any other DA or by any government

organization.

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5. Click on ‘Print’ link to generate TDS Certificate as shown below (sample).

TDS payment Details (For the Contractors registered under OVAT Act)

The Contractors will also be able to view their TDS details deducted by the DAs. This

can be seen by clicking on “Payment History” Link. The Contractor needs to select Act as

“VAT”, indicate the period for which he wants to see the TDS details. After selecting the

period, the contractor needs to click “Search” and the following screen will appear:

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Generating Form VAT 605-A by the Deducting Authority

The Deducting Authorities need to submit a consolidated statement of all the TDS

done during a given quarter to the respective circle office as per the provisions under OVAT

Act / Rules. As the present process has already captured the individual Form 605s issued by

the DA to the contractors, there is no need for separate entry of these details for generation

of Form VAT 605-A. AT the end of the quarter, the DA requires to finalise the Form 605

which will automatically generate Form VAT 605-A for the said quarter. This can be done as

described below:

1. The DA has to verify and ensure that all the Contractors have been issued with Form

VAT 605 for a given quarter and in the above test case, Jan-Mar 2014.

Important Note: Once Form VAT 605-A is finalized and printed no further changes

can be allowed.

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2. After it is verified, the DA may click the button “Finalize Form 605” and the system

will give the following message with a number for the Form 605-A.

3. The DA may click on “Print Form 605 A” and the Form VAT 605 A will be generated

in .pdf format. The system will ask the DA to save the generated file, which the DA

can save in the local drive. A sample format of Form 605 A is given below.

Important Note: the DA needs to ensure that individual Form VAT 605 for all the

contractors have been generated during a given quarter before finalizing the Form 605

A as once the form 605 A is generated, no further changes can be made in either Form

605 or 605 A.

For any further details, please contact our Help Desk on 1800 345 6753 (Toll Free) or

write to us as ctdho@odishatax.gov.in.

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