GOVERNMENT OF TAMIL NADU
The Commercial Taxes
Department is proud to declare that in the financial year 2005-2006
it has collected a revenue of Rs.16615 crores and above which has
been realised from the mercantile public with their co-operation.
The department is also duty bound to assist the mercantile public to
understand the departmental procedure as a step towards clean and
speedy and transparent administration.
The Commercial Taxes
Department is administering the following Acts:
Nadu Value Added Tax Act, 2006 (from 1.1.2007)
Sales Tax Act,1956.
3.The Tamil Nadu
Entertainments Tax Act,1939.
4.The Tamil Nadu Betting Tax
5.The Tamil Nadu Tax on Luxuries
6.The Tamil Nadu Advertisement
7.The Tamil Nadu Tax on Entry
of Motor Vehicles into Local Areas Act,1990.
8.The Tamil Nadu Tax on Entry
of Goods into Local Areas Act,2001.
9. The Tamil Nadu General
Sales Tax Act, 1959
The Commercial Taxes
Department presently functions under the control of the
Hon'ble Minister of Commercial Taxes . It comprises of three
wings, viz., Assessment, Enforcement and Appellate.
At the Secretariat, matters
relating to the Commercial Taxes Department are looked after by the
Secretary to Government (Commercial Taxes).
The Assessment Wing and
Enforcement Wing function under the control of Commissioner of
Commercial Taxes while the Appellate Wing functions under the
control of the Chairman, Tamil Nadu Sales Tax Appellate
ASSESSMENT WING :
is divided into ten assessment divisions (territorial divisions)
where the administrative head is the Deputy Commissioner (CT). In
each division there are a number of Districts/Zones which are
administered by Territorial Assistant Commissioners. Under the
Assistant Commissioners (CT) there are assessment circles headed by
the Commercial Tax Officers/Deputy Commercial Tax Officers. In
Chennai and Coimbatore city, assessments relating to selected big
companies are looked after by the Assistant Commissioners (CT) Fast
Track Assessment Circle who function under the administrative
control of Deputy Commissioners (CT) Chennai and Coimbatore. At
present in Tamil Nadu there are 10 Divisions, 40 CT districts and
323 Assessment Circles including 6 Fast Track Assessment
Circles (4 in Chennai and 2 in Coimbatore) in the Assessment
Enforcement wing, there are 7 Deputy Commissioners (CT)
(Enforcement) for Divisional Enforcement Administration and 10
Assistant Commissioners (Enforcement) for District/Zonal Enforcement
administration. The Inspecting groups, Roving squads, Check posts
etc. function under the Assistant Commissioner (Enf). There is one
Deputy Commissioner (CT) (Enf) exclusively dealing with matters
relating to inter-state investigation designated as Deputy
Commissioner (CT) (Enf) (Inter State Investigation Cell),
There are 20 Appellate
Assistant Commissioners to redress disputes arise from the
assessment orders of the Assessing Authorities upto the cadre of
Commercial Tax Officers. In respect of dispute on assessment
orders from the Assistant Commissioners heading Fast Track
Assessment Circles in Chennai and Coimbatore, Appellate Authorities
in the cadre of Deputy Commissioner are functioning in Chennai and
Coimbatore. The Appellate Wing is headed by the Chairman,
Sales Tax Appellate Tribunal, Chennai in the cadre of District
Judge. Further any appeal (that is second appeal) against the
orders of the first appellate authorities lies before the Sales Tax
Appellate Tribunal at Chennai with Additional Benches at Chennai,
Madurai and Coimbatore. An appellate order from the Tribunal
can be the subject of revision before the Honourable High Court of
At the headquarters, 6 Joint
Commissioners (CT) are assisting the Commissioner of Commercial
Taxes in the administration of the Department. There is a post of
Joint Commissioner (Public Relations) to deal with matters relating
to the public and to issue clarifications on the Acts administered.
The Joint Commissioner (Administration) assists the Commissioner in
the general administrative matters of the department, this is a
Procedures for registration
under the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales
Tax Act, 1956 are given separately .
FILING OF RETURNS:
Monthly returns should be
filed by all assessees in
Form " "
and for exclusive re-sellers in Form
Tamil Nadu Valued Added Tax Act, 2006.
The returns should be filed in
the assessment circle in which the assessee has his business
registered on or before the 20th of every month for the
transactions relating to the previous month along with proof for
payment of tax due from the dealer. If the total turnover for the
financial year exceeds the minimum threshold (5 or 10 lacks)
specified under Tamil Nadu Value Added Tax Act, 2006 the dealer is
liable for assessment to tax.
In respect of the dealers
whose taxable turnover is more than Rs. 200 crores in the previous
year, the due date for filing the monthly returns in
Form is on or before 12th of the
succeeding month, with proof for tax payment.
The tax should be paid by the
assessee along with the returns by way of cash or cheque or by
Demand Draft favouring the Assessing Officer of the Assessment
Under Tamil Nadu Value Added
Tax Act, 2006, all assessments are self asse
ssment only subject
to scrutiny of minimum of 20% in a year.
If the dealer is aggrieved by
the order of the Assessing Authority in respect of the final
assessment or revision he can prefer an appeal before the Appellate
Assistant Commissioner concerned; if the orders are passed by the
Fast Track Assessment Circle, the appeal should be filed before the
Deputy Commissioner (CT) (Appeals) concerned, within 30 days from
the date of receipt of the assessment order. The tax admitted and
12.5% of the tax disputed should also be paid along with the
application as a pre-condition for admission of the
Against the orders of the
Appellate Assistant Commissioner (CT) or Deputy Commissioner (CT)
(Appeals), the dealer can prefer a second appeal before the Sales
Tax Appellate Tribunal concerned within 60 days from the date of
receipt of the appeal order. Against the orders of the Sales Tax
Appellate Tribunal, the dealer can prefer a further appeal before
the High Court.
Powers of revision were
conferred upon the Deputy Commissioner (CT) under
sec of the Act where provision for first
appeal has no force. The Joint Commissioner (CT) has powers of
and of the Act.
There are check-posts in
different places of the State to check the goods transported and to
ascertain whether tax or not has been paid for those goods. Every
vehicle should stop at the Check-post and the logbook (GVR) and
copies of sale bills or
Form shall be produced
before the Check-post Officer for verification. After verification,
a copy of sale bill or
as the case may be shall be taken by the checkpost officer of
the first and last checkpost, while the remaining documents will be
handed over to the driver after affixing the Checkpost seal in the
Log book and also on the documents handed over for verification. For
every such check, a sticker for acknowledgement is issued by the
check post through computer.
Transit pass in
should be obtained from the Assessing Authority or from the officer
of the first check-post for the transportation of goods such as
washing machine, refrigerator, air-conditioner, air-cooler, water
coolers and diesel engine as branch-transfers or consignments sent
to agents outside this State and for the transportation passing
through this State. The transit pass shall be surrendered at the
last Checkpost within a reasonable time prescribed.
If the Check-post Officer
suspects that tax has been evaded by the transporter, he shall
detain the goods by issuing an order of detention immediately and by
way of issue of notice, the driver may be asked to pay the tax, C
fees, security etc. If the driver has paid the C fees and tax, the
vehicle will be released immediately.
If the goods are detained by a
far-away Check-post Officer for verification of certain documents on
technical goods, then those documents may also be handed over for
verification before the Assistant Commissioner (Enf) having
jurisdiction over the area where the dealer is doing business and
get the goods released by a release order.