COMMERCIAL TAXES DEPARTMENT
The Pondicherry Commercial Taxes Department which contributes
more than 65 % of the total revenue was set up in the year 1966 for administration of Pondicherry General Sales Tax Act and Central Sales Tax Act in the Union territory of Pondicherry.With the view to provide basic information regarding provisions and procedures relating to sales tax matters, it is decided to bring out a Citizen charter
We hope this will be a beacon light to the tax payers for better compliance of the tax provisions and to avail the services rendered by this department.
REGISTRATION OF DEALERS
MAINTENANCE OF ACCOUNTS
SERVICE FOR SUPPLY OF FORMS
REGISTRATION OF DEALERS
When a license under Sales Tax Act is to be taken?
Every dealer who deals in goods other than the goods specified in the First and Second Schedules require to take licence when his total turnover in a year exceeds Rs. 5.00 lakhs.
Other dealers carrying on business in any of the goods specified in First and Second Schedules irrespective of turnover limit.
Dealer registered under Central Sales Tax Act.
Every commission agent, broker, auctioneer, etc.
Casual trader and non-resident dealer
How to apply for licence?
1. For this purpose the application in Form ‘D’ under the PGST and in Form ‘A’ under the CST Acts can be obtained from the Registering Authority. The duly filled up application should be submitted in the same section from where they have collected the blank application forms with the following documents
2 Nos. of recently taken passport size photograph
Lease Agreement Deed in the case of rented building.
Partnership Deed in the case of partnership concern
Articles of Memorandum in the case of Limited Company.
Xerox copy of Ration card
Licence of Industries Department/Commune Panchayats/Poolution Control Authority/Civil Supplies etc. in the case of industries.
Any other records as the Registering Authority deems it necessary.
Registration Fee Payable Under the PGST Act
Rs. 100 for SSI and others, except LSI and MSI.
Rs. 10,000 for LSI and MSI.
Rs. 5 for every branch and godown.
Registration free payable under the CST Act
Rs.25 court fee stamp in all cases
Every dealer required to exhibit the licence issued under the PGST/CST Act in a conspicuous place of his business premises.
The licence issued under the PGST Act should be renewed every year on payment of prescribed fee on or before 1st of May
Women , senior citizens of above 60 years physically handicapped , freedom fighters and their heirs are exempted from registration fee.
2.If the Registering Authority is satisfied that the application is complete in all respects and all the required particulars specified in the Check List is furnished along with the application, the dealers will get their registration within 30 days of their application on payment of security fixed by the Registering Authority.
3.Any applicant who does not get the registration after payment of prescribed fee within 30 days his registration is deemed to have been granted.
4.If there is any inordinate delay or any difficulty the dealers can approach the Assistant Commissioner (CT)
5.In the case of doubt in following the procedure of registratio, the Public Relation Officer may be contacted.
In case the dealer desires to conduct business at a place other than his registered place of business or to make sales through travelling sales man, he is required to obtain sales man permit from his Assessing Officer. The application for such permit is to be submitted with a fees of Rs. 10 before his Assessing Officer. The permit will be issued within 30 days from the date of receipt of application with fees. Such permit is renewable in the beginning of each financial year on payment of Rs. 10 and in case of loss a duplicate permit will be issued on payment of Rs. 1 with an application.
MAINTENANCE OF ACCOUNTS
Every dealer is required to maintain true and correct accounts showing the goods produced , bought sold and supplied or distributed by him and the value thereof separately together with the reference of relevant vouchers. The accounts may be maintained in any of the languages specified in the Constitution of India. If account is maintained in a language other than English, he shall adopt International numerals in such account.
Every dealer whose total turnover in a year exceeds rupees forty lakhs shall get his accounts audited by a Chartered Accountant and shall submit a copy of the audited statement of accounts and certificate in the manner prescribed.
The books of accounts are to be kept in the registered place.
What are the return to be filed and when?
After becoming a registered dealer with the Department, person dealing with the taxable commodity liable to tax require to file prescribed return and pay the tax according to the rates specified in the Schedules.
There are two systems in payment of tax . One is provisional and the other one is actual monthly basis. It is optional. Person opting for provisional tax has to pay tax either by cash or crossed cheque or demand draft at a flat rate on the basis of the ‘A’/’A6’/’A1’/’A7’ Return provisionally every month on or before 10th of succeeding month. Person opting for actual basis is required to submit a return in Form ‘A2’ every month showing therein , their actual sales, the total/taxable/exempted turnover should be reported and pay tax accordings on or before 10th of succeeding month. Person opting for actual basis is required to submit a return in Form A2 every month showing therein, their actual sales the total/taxable/exempted turnover should be reported and pay tax accordingly on or before 20th of every month.
The details of some of the important returns required to be filed by the dealers are given below:
Form ‘A’ -- This is to be given by every new dealer. Here he has to give
the Estimated turnover.
Form ‘A1’ -- Return of annual turnover to be furnished before 1st of May
every Year by the dealer opted for Provisional Tax.
Form ‘A2’ -- Return of monthly turnover to be filed by the dealer who
opted for Payment of tax on actual monthly basis.
Form ‘A3’ -- Return of turnover to be filed by casual traders.
Form ‘A9’ -- Statement of half-yearly turnover to be filed before 20th of
October Every year.
SERVICE FOR SUPPLY OF FORMS
A part from registration appeal revision and other proceedings to help the mercantile public and to mobilise the resources for the Government, the following services are offered by the Department.
All clarifications regarding rates of taxes applicable to commodities are being issued as and when required by the mercantile public
All Forms prescribed under PGST & CST Acts are supplied to the dealers on payment of prescribed fees.
The following Forms are supplied to the dealers on payment of fee:
Under Central Sales Tax Act
‘C’ Form -- For interstate purchase on payment of Rs.21 for 25 leaves.
‘F’ Form -- For consignment transfer on payment of Rs.21 for 25 leaves.
‘H’ Form -- For export transactions on payment of Rs.21 for 25 leaves
EI & EII -- For second and subsequent transfer of series of inter state sales
on payment of Rs.15 for 25 leaves Under Pondicherry General
Sales Tax Act
Form XVII -- For availing concessional rate of tax for purchase of raw
Materials from local dealers by industries by payment of Rs. 20
for 50 leaves in triplicate.
Form XX -- For stock transfer by payment of Rs.20 for 50 leaves in Triplicate.
A dealer paying tax on provisional basis is required to file annual return in Form A1 on or before 1st May of every year. After completion of every financial year, the dealers accounts will be checked by the Assessing Officer concern in order to verify whether the sales turnover reported in the ‘A1’/’A2’ returns filed by the dealer is correct or not pass final assessment
If any discrepancy is noticed between the return filed by the dealer and as per their accounts or any defects found out resulting in under payment of tax or suppression of turnover the Assessing Officer will issue pre assessment notice calling for objections from the dealer before passing final assessment order.
The dealers may avail this opportunity to prove their contention and file their objections if any.
The final assessment order will be passed by the Assessing officer after hearing objections from the dealer
The Executive Engineer,
Public Works Department,
Time for approaching the above official
4.00 P.M to 5.00 P.M. on all working days.