- To administer the tax laws uniformly and efficiently, aimed at improving tax compliance and transparency in tax administration.
- To act with integrity and fairness in administration of tax laws.
- To accurately assess and diligently collect taxes due to the Government.
- To make compliance with tax laws simple and cost effective.
- To provide excellent service equitably and efficiently.
- To continuously upgrade skills and share best practices to build a professional and motivated work force.
ABOUT THE DEPARTMENT
- The Puducherry Commercial Taxes Department was set up in the year 1966 for administration of the Pondicherry General Sales Tax Act, 1967 and Central Sales Tax Act, 1956 in the Union Territory of Puducherry. The taxes collected by this Department are utilized for manifold developmental activities of the Government aimed at promoting the economic well being and social welfare of the inhabitants of the Union Territory of Puducherry.
- Value Added Tax was introduced in the Union Territory of Puducherry from 1st July, 2007 replacing the Pondicherry General Sales Tax Act, 1967. Presently, this Department is administering Puducherry Value Added Tax Act, 2007 and the Central Sales Tax Act, 1956. It would be pertinent to emphasise that the cost of the Tax collection, calculated as the percentage of Total expenditure incurred by the Department towards salaries and administrative expenses to that of the total tax collected, is among the lowest in the country; and the per-capita dealer tax collection is among the highest.
- GST was introducted in the Union Territory of Puducherry from 1st July 2017, with the action of moving towards One Nation, One Tax & One Market. However VAT and CST, continues to be levied only in respect of six commodities viz. (i) Alcoholic liquor for human consumption, (ii) Petroleum crude, (iii) High speed diesel, (iv) Motor spirit (commonly known as petrol), (v) Natural gas and (vi) Aviation turbine fuel.
The Department is headed by the Commissioner (ST) and is assisted by one Dy. Commissioner and two Assistant Commissioners. The Dy. Commissioner normally assists the Commissioner (ST) in the overall administration of the Department. Out of the two Assistant Commissioners, one is looking after Audit and Intelligence and the other Acts as the First Appellate Authority. The department has four divisional offices in Puducherry and one each in the outlying regions of Karaikal, Mahe and Yanam. The major task of these divisional offices is mobilizing revenue from the commercial activities across the Union Territory.
The core functions of the department are as follows:
- Registration of Dealers
- Collection of Returns
- Collection of Taxes
- Provision of Refund
- Tax accounting service
- Issuance of statutory Forms for smooth flow of goods for inter and intra State transactions.
- Tax information service, Tax payer education and guidance.
The department has initiated computerization in the year 1989 and covered major function under PGST Act in the year 1996. In the year 2007, it has adopted Value Added Tax System (VAT). While implementing the VAT system, the department has started automation work through web based & work flow based computerization.
GST - Act
- G.O.MS.No.19 dated 18.06.2021 - Amendment of notification - G.O.Ms.No.9 dated 1.4.2020 - Exempt Govt. department and local authority - Issuing e-invoice.
- G.O.MS.No.20 dated 18.06.2021 - Amendment for GO.Ms12 dt 10.05.2021 - Extension of specified compliances failing.
- G.O.MS.No.21 dated 18.06.2021 - Amendment for G.O.Ms.No.34 dated 5.08.2019 - Extension of due date - GSTR - 4.