INTRODUCTION
This is the computer age. Humans have been inventing new and new technology and techniques to make things easy for him. By the invention of new technologies in transportation like efficient cars, aircrafts, ships etc. helped in concurring great distances even to moon and outer space. One of such great piece of technology is the computers. Computers were invented more than a decade ago. Computers have increased the thinking power of a human being. These electronic slaves have tremendously reduced the work load on a human being. Another such great invention is the connectivity or simply the internet. Internet helps a man to sit in his home or office but can be in touch with the entire world. Internet provides services like online shopping selling. E-governance is one of the important applications of internet. 'E-Governance' is a network of organizations to include government, nonprofit, and private-sector entities. In E-governance there are no distinct boundaries. There are different ways how government does E-governance in a state or country. E-Government is creating a comfortable, transparent, and cheap interaction between government and citizens, government and business enterprises. Online Vat filing is a type of E-Governance. With this system a trader can file his returns online avoiding tedious and time consuming paperwork. Initially a trader has to go to the taxes department for all the tax payment process. With this facility a trader can sit in his office or home for filing the returns. Kerala is the first state in India to facilitate E-filing of VAT returns to all dealers having VAT Registration. Introduced by the Commercial Taxes Department, Government of Kerala, E-filing facility of VAT Returns is available to all VAT dealers. All the
managerial support for this system implementation is provided by Kerala state it mission. Kerala State Information Technology Mission (KSITM) is a Society registered under