The Nature and Procedure of E-taxation


In the modern time, each and every sector of Indian economy has the influence and facility by means of the internet. Income tax department is also committed to providing the hassle-free approach to the tax-payers for filling their return and submission.

Procedure of E taxation 1

E-taxation or termed as the trans-organizational process has brought a radical change in filling return under GST. In our busy schedule, every individual likes to file their tax return with the guidance of experienced accountants to avoid difficulties and time-consuming issues. But newly launched software for GST India is successfully offering assistance to the taxpayers to file their return within the scheduled due dates.

This process suggests managerial, semantic and methodical interoperability, service-oriented design etc. Reformed return forms have been developed by the Income Tax Authority which is accessible on the website of the I-T department.

Tax Inspectors need support not only for testing the accounting figures of taxpayers but also for contesting against illegal employment, tax dodging and security fraud at sites. The forms on the website go through the planning of the details that users need not file any supporting document to prove the validation. Submission of the return happens online at the website. E-filing also supports tax authority to process the correct workflow and maintain an electronic record and to analyze automated risk for assessing the reliability of tax returns.

According to Director of Income Tax Department, “the procedure of electronically filing Income tax returns through the internet is known as e-Filing. The developing world of electronic filing has certainly evolved during the past few years.”

Following steps, a taxpayer needs to do to submit the tax under GST

  • Register yourself

Filing of income tax returns in online is simple and easy, especially for salaried people. The first-time users need to register their PAN in the website ( before filling the return along with filling up brief personal details.

  • Fill the right IT return form

The Form ITR-1 is very simple for the salaried individuals and property owners. The taxpayers need to select the right form as per the level of income and source of salary. Few documents like Form 16 from the employer, Form 16A from the bank, investment proofs for deduction along with bank account details.

Quick e-file’ option is the best way to fill the online registration form. It saves time, removes duplicity and errors while filling the return. Click ‘XML generate’ and save the XML file. Again by clicking on “upload return” on the website, uploading happen and can submit the tax return. An acknowledgment (ITR-V) message will appear for filling the tax

  • Send your ITR-V

After signing this ITR-V, the document can be sent via post as well. Later on, the taxpayer will receive a receipt of ITR-V form and submission of the tax return will get completed.

To simplify filing of the return, GST commissioner M&E sectoral group M Srinivas has explained, “The biggest glitch now in the system is the GST returns. There is the simplification of the GST return filing. Nandan Nilekani has proposed a perfect module and there is the specific group for discussing things before the submission of the report.