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In our previous article 'Process to pay VAT through e-guarantee', we have learnt about the scenarios of import of goods by non-registrants. We have learnt of the 2 modes of payment of VAT by non-registrants:
We have also learnt the process to be followed by non-registrants to pay VAT on import through an e-guarantee. In brief, the process is as given below:
In this article, let us understand the steps to be followed by a non-registrant to submit an e-guarantee in the FTA portal.
Step 1: Login to FTA e-Services portal.
Step 2: Click the 'VAT' tab as shown below:
Step 3: Click 'VAT 301- Import declaration form for VAT Payment' .
Step 4: Fill in the Customs Authority, Declaration Number and Declaration Date. Click Next.
Step 5: The screen 'About Declaration' will open and the declaration details (Import date, destination, etc.) will be automatically retrieved. Click Next.
Step 6: The screen 'Declaration Details' will open and the declaration details [e.g. HS (Harmonised System) Code, Import Value, Customs Duty, CIF (Cost, Insurance and Freight) value, etc.] will be automatically retrieved. Click Next.
Step 7: As the scenario of import requires an e-guarantee, the VAT Payment screen will verify the e-guarantee number to proceed. Fill in the e-guarantee number and click 'Verify e-guarantee' button.
Step 8:Once the submission of the e-Guarantee is processed successfully, a confirmation message will appear on the screen providing the transaction ID and the amount. Further, you will receive an email confirmation that the e-Guarantee has been successfully submitted. After this, the customs clearance process can be completed.
Hence, the FTA has made a simple process to submit an e-guarantee in the FTA portal. Unregistered persons who are required to pay VAT on import through an e-guarantee in specified scenarios should follow the above process for the same.