CITIZEN'S CHARTER PUDUCHERRY - COMMERCIAL TAXES DEPARTMENT (2020-21) - Puducherry GST
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CITIZEN’S CHARTER
for
COMMERCIAL TAXES DEPARTMENT
PUDUCHERRY
(2020-21)
Address: Commercial Taxes Complex,
100 Feet Road,
Ellaipillaichavady,
Puducherry – 605 005.
Website ID: https://gst.py.gov.in
Date of Issue : November 2020
Next Review : November 2021VISION / MISSION
VISION
• To create a hassle free environment for Trade, commerce and Industries
to thrive and prosper and contribute to socio-economic development.
• To provide efficient and effective tax administration.
• To provide services online on 24x7 basis to the dealer thereby obviating
the need to visit the department.
MISSION
• To efficiently mobilize revenue (taxes) under the GST, VAT and CST Acts
at minimum cost to the exchequer and by providing the maximum level
of convenience to the tax payers.
• To promote compliance with the Goods and Services Tax Law, Value
Added Tax Law and Central Sales Tax Law by simplification of processes
and procedures, by disseminating the requisite knowledge and
information to the tax payers at their door step by leveraging
information, communication technology.
• To deliver quality service to the tax payer by setting high standards and
norms for each service.
• To ensure transparency and accountability in all the activities.
• To continuously upgrade skills and build a professional and motivated
work force.Service delivery
GST was implemented in the UT of Puducherry with effect from the 1st day of July,
2017.
The Puducherry Value Added Tax Act, 2007 and the Central Sales Tax Act, 1956 has
been repealed in respect of all goods except the following:
1. petroleum crude,
2. high speed diesel,
3. motor spirit (commonly known as petrol),
4. natural gas, and
5. aviation turbine fuel.
The provisions of the Puducherry Value Added Tax Act, 2007 and the Puducherry
Value Added Tax Rules, 2007 shall continue to apply in respect of the aforesaid five
goods.
In respect of all other goods and services, the provisions of the Puducherry Goods
and Services Tax Act, 2017 and the Goods and Services Tax Rules, 2017 shall apply.
All relevant Act, Rules, Notifications (VAT & GST) can be downloaded at
https://gst.py.gov.in.
VAT Online services can be availed through the department portal
https://gst.py.gov.in.
The VAT registered dealers can avail the following online services:
(a) Online Registration
(b) Online Renewal
(c) Online filing of returns
(d) Online Payment of tax
(e) Online issue of Statutory Forms.
GST Online services can be availed through the GST Common portal
www.gst.gov.in.
E-Way Bill related services can be availed through the GST Common portal
www.ewaybillgst.gov.in.
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1. Registration of business under Within 3 working Pondicherry Region: a. Online Registration to be applied within a. PAN Card NIL
the Puducherry GST Act, 2017 days from the date of Commercial Tax Office 10% 30days of dealer becoming liable to pay
submission of online (Regn. Cell), Ground Floor tax. b. Photographs
application C.T. Complex, Puducherry-5 b. Online submission of PAN, mobile number
Phone No. 2203055, and e-mail id in the common portal c. Proof for Constitution of Business-
2203422 (Ext. 309) https://gst.gov.in/for verification. Partnership Deed in case of
Partnership firm/ Registration
Karaikal Region:‐ c. Online filing of application for Certificate or Proof for constitution
Commercial Tax Officer, registration, in the common portal in case of others
PerunthalaivarKamarajar https://gst.gov.in/using the reference
Administrative Complex, 1st number (ARN) generated, on successful d. Proof for principal place of business
Floor, C-Block, Madhagadi, verification of PAN, mobile number and – Rental Agreement/ Lease
Karaikal – 609 602 email id. Agreement for rented or leased
Phone No. 04368-222582 buildings / Electricity Bill or
d. Submission of electronic application by Ownership deed/ consent letter in
Mahe Region:‐ uploading scanned copy of the required case of own premises/ shared
Commercial Tax Officer, documents duly signed or verified properties
Second Floor, Civil Station, through EVC.
Mahe – 673 310 e. Scanned copy of the first page of the
Phone No. 0490‐2332330 e. Verification and approval by the Pass Book /Relevant page of bank
registering authority within three statement/Cancelled cheque
Yanam Region:‐ working days, if application found in containing details of the name of
Dy. Commercial Tax Office order. proprietor/ business entity and
Second Floor, Mini Civ Account details.
Station, Yanam – 533 464 f. Show cause notice issued
Phone No. 0884‐2321215 within three working days for defective f. Authorisation letter or copy of the
applications to rectify the defects and Resolution of the Managing
submit within seven days . Committee or Board of directors for
the authorized signatory mentioned
g. If clarification submitted is found in order in the application form.
registration approved by the proper
officer within seven working days.Wei
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2. Registration of business of a Within 3 working days Pondicherry Region: a. Online registration to be applied a. PAN Card NIL
Casual Dealer under the from the date of Commercial Tax Officer 10% atleast five days prior to the
Puducherry GST Act, 2017 submission of online (Regn. Cell), Ground Floor, commencement of business. b. Photographs
application C.T. Complex, Puducherry-5, b. Online submission of PAN, mobile
Phone No. 2203055, number and e-mail id in the common c. Proof for Constitution of
2203422 (Ext. 309) portal https://gst.gov.in/ for Business- Partnership Deed in
verification. case of Partnership firm/
Karaikal Region:‐ Registration Certificate or Proof
Commercial Tax Officer, c. Online filing of application for for constitution in case of
PerunthalaivarKamarajar registration, in the common portal others
Administrative Complex, 1st https://gst.gov.in/using the
Floor, C-Block, Madhagadi, reference number (ARN) generated, on d. Proof for principal place of
Karaikal – 609 602 successful verification of PAN, mobile business – Rental Agreement/
Phone No. 04368-222582 number and email id. Lease Agreement for rented or
leased buildings / Electricity
Mahe Region:‐ d. Submission of electronic application Bill or Ownership deed/
Commercial Tax Officer, by payment of advance deposit of tax consent letter in case of own
Second Floor, Civil Station, and uploading scanned copy of the premises/ shared properties
Mahe – 673 310 required documents duly signed or
Phone No. 0490‐2332330 verified through EVC. e. Scanned copy of the first page
of the Pass Book /Relevant page
Yanam Region:‐ e. Verification and approval by the of bank statement/Cancelled
Dy. Commercial Tax Officer, registering authority within three cheque containing details of the
Second Floor, Mini Civil working days, if application found in name of proprietor/ business
Station, Yanam – 533 464 order. entity and Account details.
Phone No. 0884‐2321215
f. Show cause notice issued f. Authorisation letter or copy of
within three working days for the Resolution of the Managing
defective applications to rectify the Committee or Board of
defects and submit within seven days . directors for the authorized
signatory mentioned in the
g. If clarification submitted is found in application form.
order registration approved by the
proper officer within seven working
days.Wei
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No. e Standard Responsible officer
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3. Amendment of Registration Within fifteen working Pondicherry Region: a. Online filing of registration a. Proof for change in the legal name NIL
under the Puducherry GST days from the date of Commercial Tax Officer 5% amendment application, in the of the business–
Act, 2017 submission of online (Regn. Cell), Ground Floor, common portal https://gst.gov.in/ i) Partnership deed,
application for C.T. Complex, Puducherry-5, ii) Memorandum and Articles of
amendment of core Phone No. 2203055, Submission of electronic amendment Association in the case of
fields like change in the 2203422 (Ext. 309) application by uploading scanned copy Limited Company Certificate
legal name of the of the documents related to of Incorporation issued by
business, change in the Karaikal Region:‐ amendment duly signed or verified Registrar of Companies with
address of the principal Commercial Tax Officer, through EVC. amendment,
place of business or any PerunthalaivarKamarajar iii) PAN card
additional place of Administrative Complex, 1st c. Verification and approval by the
business or if there is Floor, C-Block, Madhagadi, registering authority in case of b. Proof for change of address of
any addition, deletion Karaikal – 609 602 amendment of core fields within principal place of business or
or retirement of Phone No. 04368-222582 fifteen working days, if application additional place of business –
partners or directors, found in order. i) Rent Agreement/ Lease
Karta, Managing Mahe Region:‐ Agreement for rented or
Committee, Board of Commercial Tax Officer, d. Show cause notice issued leased buildings
Trustees, Chief Second Floor, Civil Station, withinfifteen working days for ii) Electricity Bill or
Executive Officer or Mahe – 673 310 defective applications to rectify the Ownership deed/ consent
equivalent, responsible Phone No. 0490‐2332330 defects and submit within seven days . letter in case of own
for the day to day premises/ shared
affairs of the business. Yanam Region:‐ e. If clarification submitted is found in properties
Dy. Commercial Tax Officer, order registration amendment
Second Floor, Mini Civil approved by the proper officer within c. Proof for addition or deletion or
seven working days
Station, Yanam – 533 464 retirement of partners or
Phone No. 0884‐2321215 directors etc.-
i) Resolution passed by the
partners or Board of
DirectorsWei
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4. Registration of Place of Within 30 days from Pondicherry Region:‐ a. Online filling of Application through a. Photographs a. Five thousand rupees in
Business under the the date of submission Commercial Tax Officer 10% https://vat.py.gov.in/ereg respect of dealers in
Puducherry Value Added Tax of the Application in (Regn. Cell), Ground Floor, b. Address and I.D. Proof viz., Indian Made Foreign
Act,2007 and Central Sales complete form. C.T. Complex, Puducherry-5, b. Submission of Hard copy along with Aadhar/Driving License/ Voters Liquor; and
Tax Act, 1956 (for Petrol and Phone No. 2203055, required documents to the Registering ID card/ Passport
IMFL dealers only) 2203422 (Ext. 309) Authority. b. One hundred rupees in
c. PAN card respect of other cases.
Karaikal Region:‐ c. Verification of the Place of business by
Commercial Tax Officer, the Registering Authority. d. Lease Agreement Deed in the c. For every additional
PerunthalaivarKamarajar case of rented building; place of business:-
Administrative Complex, 1st d. Grant of Registration within 30 days if
Floor, C-Block, Madhagadi, found in order. (i) Five thousand
Karaikal – 609 602 e. Partnership Deed in the case of rupees in respect of
Phone No. 04368-222582 partnership concern; IMFL where the dealer
manufactures or sells.
Mahe Region:‐ f. Memorandum of Association , (ii) One hundred
Commercial Tax Officer, Articles of Association and rupees in respect of
Second Floor, Civil Station, Certificate of incorporation in other cases.
Mahe – 673 310 the case of Limited Company;
Phone No. 0490-2332330
Yanam Region:‐ g. License/certificate issued by the
Dy. Commercial Tax Officer, Industries Department /
Second Floor, Mini Civil Municipalities / Commune
Station, Yanam – 533 464 Panchayats / Pollution Control
Phone No. 0884-2321215 Board / Civil Supplies etc.;
h. Demand Draft in favour of the
Commercial Tax Officer in
respect of Puducherry, Karaikal,
Mahe region and Deputy
Commercial Tax Officer in
respect of Yanam region towards
the registration fees as
applicableWei
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No. e Standard Responsible officer
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5. Renewal of Registration under Every dealer shall Pondicherry Region: ‐ a. Online application for renewal of NIL a. Five thousand rupees
the Puducherry Value Added renew his registration Commercial Tax Officer, 5% registration through in respect of dealers
Tax Act, 2007 and Central within 30 days from the (Regn. Cell), Ground Floor, https://vat.py.gov.in in Indian Made
Sales Tax Act, 1956 (for Petrol commencement of the C.T. Complex, Puducherry-5, Foreign Liquor; and
and IMFL dealers only) Financial Year. Phone No. 2203055, b. Payment of required registration fee
2203422 (Ext. 309) through e-payment / DD /cheque. b. One hundred rupees
in respect of other
Karaikal Region:‐ cases.
Commercial Tax Officer,
PerunthalaivarKamarajar c. For every additional
Administrative Complex, 1st place of business:-
Floor, C-Block, Madhagadi,
Karaikal – 609 602 (i) Five thousand
Phone No. 04368-222582 rupees in respect of
IMFL where the
Mahe Region:‐ dealer manufactures
Commercial Tax Officer, or sells.
Second Floor, Civil Station, (ii) One hundred
Mahe – 673 310 rupees in respect of
Phone No. 0490-2332330 other cases.
Yanam Region:‐
Dy. Commercial Tax Officer,
Second Floor, Mini Civil
Station, Yanam – 533 464
Phone No. 0884-2321215Wei
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No. e Standard Responsible officer
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6. Amendment of Registration The dealer shall inform Pondicherry Region: ‐ Online Application to the respective Change of Address: NIL
Certificate viz. Change of the Registering Commercial Tax Officer 5% Registering Authority intimating the Address Proof for
Address, Name, inclusion of Authority within 30 (Regn. Cell), Ground Floor, circumstances which warrant amendments new address
commodity, branch. under the days from the C.T. Complex, Puducherry-5, in the Certificate
Puducherry Value Added Tax happening of such Phone No. 2203055, Change in name:
Act,2007 and Central Sales event. 2203422 (Ext. 309)
Tax Act, 1956 (for Petrol and a. Partnership deed
IMFL dealers only) Karaikal Region:‐
Commercial Tax Officer, b. Memorandum and Articles of
PerunthalaivarKamarajar Association in the case of Limited
Administrative Complex, 1st Company;
Floor, C-Block, Madhagadi,
Karaikal – 609 602 c. Certificate of Incorporation issued
Phone No. 04368-222582 by Registrar of Companies with
amendment
Mahe Region:‐
Commercial Tax Officer, d. PAN card
Second Floor, Civil Station,
Mahe – 673 310
Phone No. 0490-2332330
Yanam Region:‐
Dy. Commercial Tax Officer,
Second Floor, Mini Civil
Station, Yanam – 533 464
Phone No. 0884-2321215Wei
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No. e Standard Responsible officer
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7. Issue and Renewal of Permit 7 days from the date of Pondicherry Region: ‐ a. Dealer desiring to employ a a. Application for permit
under the Puducherry Value receipt of application or Commercial Tax Officer - travelling sales man or a Rs.100 for each permit
Added Tax Act, 2007. payment of the (Regn. Cell), Ground Floor, representative to transact business b. Passport size photograph of
prescribed fee C.T. Complex, Puducherry-5, at places other than the registered travelling salesman or
whichever is later. Phone No. 2203055, place shall apply to jurisdictional representative
2203422 (Ext. 309) assessing authority.
c. DD/cheque for payment of
Karaikal Region:‐ b. The application shall specify the fee
Commercial Tax Officer, name and address of the registered
PerunthalaivarKamarajar dealer, TIN, date of registration and
Administrative Complex, 1st the name and address of the
Floor, C-Block, Madhagadi, travelling salesman or
Karaikal – 609 602 representative.
Phone No. 04368-222582
c. Application shall be accompanied
Mahe Region:‐ by proof of payment of fee of
Commercial Tax Officer, Rs.100 for each permit.
Second Floor, Civil Station,
Mahe – 673 310 d. If the assessing authority is
Phone No. 0490-2332330 satisfied that the application is in
order shall issue the permit in
Yanam Region:‐ Form-Q.
Dy. Commercial Tax Officer,
Second Floor, Mini Civil e. Permit issued is valid for one year
Station, Yanam – 533 464
and shall be renewed every year by
Phone No. 0884-2321215
paying fee of Rs.100 for each
permit.Wei
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8. Issue of declaration form C/ F Online issue of Form C Pondicherry Region: ‐ Online Application:‐ Manual Form ( E‐I/E‐II/H): Online Form‐C & F
/H /E1/E2 under the Central & F in 7 days Commercial Tax Officer (GD- 5%
Sales Tax Act, 1956 I / GD-II /GD-III / Service), a. Login to the dealers A/c through a. Requisition letter in letter head NIL
Manual forms for C.T. Complex, Puducherry-5, https://vat.py.gov.in of the dealer
H /E1/E2 in 7 days Phone No. 2203055, Manual Forms
2203422 (Ext. 309) b. Enter required details viz., name of b. Copy of Form-8 giving utilization
the seller, TIN, invoice no., date, of forms received earlier Form‐ E‐I/E‐II:
Karaikal Region:‐ value for Form C& F. Rs.15/ per book of 25
Commercial Tax Officer, leaves
PerunthalaivarKamarajar c. Submit the application.
Administrative Complex, 1st Form‐H:
Floor, C-Block, Madhagadi, d. Assessing Officer will verify the Rs.21/book of 25 leaves
Karaikal – 609 602 following parameters before
Phone No. 04368-222582 approving the online issue of Form
C/F.
Mahe Region:‐
Commercial Tax Officer, e. filing of Form-CC,
Second Floor, Civil Station,
Mahe – 673 310 f. uploading of details of statutory
Phone No. 0490-2332330 form-C /F /H and furnishing original
forms
Yanam Region:‐
Dy. Commercial Tax Officer, g. Sales commensurate with purchase
Second Floor, Mini Civil turnover,
Station, Yanam – 533 464
Phone No. 0884-2321215 h. commodity covered under
Registration Certificate,
i. Returns filed up-to date,
j. After verification and approval by
the AO, form will be generated on
T+6 basis.
k. Dealers can take printout of the
Forms by logging into their account.Manual Application:‐
a. Application shall be made in writing
to the respective A.O. enclosing
utilization details of previous forms
obtained.
b. The A.O. after scrutinizing the
application approves issue of forms
c. Dealer to make payment for forms
and obtain forms duly affixing seal of
the issuing authority and name, TIN
and address of the dealer along with
date of issueWei
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9. Refund under the 60 days from the date Pondicherry Region: ‐ Any taxable person preferring a refund • Shipping bills or bills of exports
Puducherry Goods and of receipt of claim of Commercial Tax Officer (GD- 15% claim shall make an application NIL
I / GD-II /GD-III / Service),
Services Tax Act, 2017 refund electronically in • Invoices and the relevant Bank
C.T. Complex, Puducherry-5,
FORM GST RFD‐01 through the common Realization Certificates or
Phone No. 2203055,
2203422 (Ext. 309) portal www.gst.gov.in Foreign Inward Remittance
Certificates
Karaikal Region:‐ Within a period of 15 days an
Commercial Tax Officer, acknowledgement in FORM GST RFD‐02 • Copy of the Final & Provisional
PerunthalaivarKamarajar shall be made available through the Assessment Order
Administrative Complex, 1st common portal electronically.
Floor, C-Block, Madhagadi,
Karaikal – 609 602 • A declaration to the effect that
Phone No. 04368-222582 Any deficiencies are noticed, the proper the incidence of tax, interest or
officer will communicate the same to the any other amount claimed as
Mahe Region:‐ applicant in FORM GST RFD‐03 through refund has not been passed on
Commercial Tax Officer, the common portal. to any other person , in case
Second Floor, Civil Station,
where the amount of refund
Mahe – 673 310 An order in FORM GST RFD‐04,
Phone No. 0490-2332330 claimed does not exceed two
sanctioning the amount of refund on a lakh rupees
Yanam Region:‐ provisional basis within a period not
Dy. Commercial Tax Officer, exceeding seven days from the date of • Order and copy of the order
Second Floor, Mini Civil the acknowledgement passed by the proper officer or
Station, Yanam – 533 464 an appellate authority or
Phone No. 0884-2321215 The proper officer will issue a payment Appellate Tribunal or court
advice in resulting in such refund
FORM GST RFD‐05 for the amount
sanctioned.
Refund sanction order in FORM GST RFD‐
06 sanctioning the amount of refund to
which the applicant is entitled will be
issued after examining the application.Wei
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10. Refund under Puducherry 90 days from the date Pondicherry Region: ‐ a. Any assessee preferring a refund
Value Added Tax Act, 2007 of receipt of claim of Commercial Tax Officer (GD- ‐ claim shall make an application in a. Copy of the Annual Credit NIL
refund. I / GD-II /GD-III / Service), Form ‐ W before the Assessing statement in Form‐YY
C.T. Complex, Puducherry-5,
Authority having jurisdiction over
Phone No. 2203055,
2203422 (Ext. 309) the Assessee. b. Copy of the Assessment
order
Karaikal Region:‐ b. The claim for refund will be
Commercial Tax Officer, scrutinized by the Assessing c. Value Added Tax Return in
PerunthalaivarKamarajar Authority and sanction order will Form –I
Administrative Complex, 1st be issued by the Head of the
Floor, C-Block, Madhagadi,
Karaikal – 609 602
Division having jurisdiction over d. Order of the Appellate /
Phone No. 04368-222582 the Assessee. Revising Authority
Mahe Region:‐ c. If the Assessing Authority requires
Commercial Tax Officer, the applicant to provide records
Second Floor, Civil Station, and accounts to substantiate the
Mahe – 673 310 refund claim but the applicant fails
Phone No. 0490-2332330
to produce the same to the
Yanam Region:‐
satisfaction of the Assessing
Dy. Commercial Tax Officer, Authority within 7 days, the time
Second Floor, Mini Civil limit for making the refund shall
Station, Yanam – 533 464 not apply.Wei
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11. Appeal to Appellate ‐ a) The Commissioner of • Any person aggrieved by any a) Application in FORM GST APL‐ NIL
Authority under State Tax where such 10% decision or order passed under 01
Puducherry Goods and decisions or order is Puducherry Goods and Service Tax
Services Tax Act, 2017 passed by the Joint or Act, 2017 by an adjudicating b) Copy of the order or decisions
Deputy or Assistant authority may appeal to Appellate passed by the Joint or Deputy
Commissioner; Authority within three months or Assistant Commissioner
from the date on which the said
b) The Assistant decision or order is communicated c) Copy of the order or decisions
Commissioner to such ++person. passed by the Commercial Tax
(Appeals) where such Officer or Deputy Commercial
decision or order • The Appellate Authority may, if he Tax Officer or Assistant
passed by the is satisfied that the appellant was Commercial Tax Officer
Commercial Tax Officer prevented by sufficient cause form
or Deputy Commercial presenting the appeal within the d) Proof of payment of a sum
Tax Officer or Assistant aforesaid period of the three equal to 10% of the remaining
Commercial Tax Officer months or six months, as the case amount of tax in dispute arising
(see rule 109A of the may be, allow it to be presented from the said order, in relation
Puducherry Goods and within a further period of one to which the appeal has been
Services Tax Act, 2017) month. filed.
• Appeal in FORM GST APL‐01 shall
be submitted to the Appellate
Authority.
• A final acknowledgement,
indicating appeal number shall be
issued in FORM GST APL‐02 by the
Appellate Authority.Wei
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12. Appeal to Appellate ‐ Appellate Assistant a. Appeal in Form X shall be submitted a. Revision application in Form X
Assistant Commissioner Commissioner (CT) 5% to the Appellate Asst. Commissioner in duplicate. NIL
under Puducherry Value (CT) within 30 days from the date of
Added Tax Act, 2007 which the copy of the order or b. Application should be
proceedings was served on him. accompanied by two copies of
the final assessment order
b. The Appellate Assistant one of which shall be either
Commissioner may, after giving the original or a certified copy and
appellant a reasonable opportunity the other, an attested copy.
of being heard, confirm, reduce,
enhance, annul, set aside, direct to c. Satisfactory proof of payment
make a fresh assessment or pass of the tax admitted by the
such orders as he may think fit if the applicant and 12.5% of
appeal is against an order of difference of tax assessed by
assessment, or in the case of any the assessing authority and
other order, confirm, cancel or vary tax admitted by the applicant
such order.Wei
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13. Advance Ruling under 90 days from the date Joint Commissioner (ST), Application in FORM GST ARA‐01 shall be Application in FORM GST ARA ‐01 Rs.5000/‐
Puducherry Goods and of receipt of application Commercial Taxes 10% submitted to Advance Ruling Authority of
Service Tax Act, 2017 Department, State Tax Proof of payment for Rs.5000/‐ by
Puducherry way of internal banking or by using
a. The Authority may, after examining credit or debit cards or National
the application and records called for Electronic Fund Transfer (NEFT) or
and after hearing the applicant or his Real Time Gross Settlement (RTGS)
authorized representative and the as may be prescribed, shall be
concerned officer or his authorized credited to the electronic cash
representative, by order, either admit ledger of such person.
or reject the application
b. Authority shall not admit the
application where the question raised
in the application is already pending
or decided in any proceedings in the
case of an applicant
c. No application shall be rejected
unless an opportunity of hearing has
been given to the applicant
d. Where the application is rejected, the
reasons for such rejection shall be
specified in the orderWei
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14. Advance Rulings under Four weeks from the Deputy Commissioner – a. Application in Form ZZ shall be a. Application in Form ZZ. Rs.1000/‐
Puducherry Value Added date of the order cum‐ Chairman, 5% submitted to Deputy Commissioner
Tax Act, 2007 admitting the Room No.14 First Floor, –cum‐ Chairman. b. Fee of Rs.1000/‐ by way of
application CT Complex, Demand Draft in favour of
100 Feet Road, b. The applicant may withdraw the the Commercial Tax officer
Ellaipillaichavady, applications within 30 days from the (Head Quarters),
Puducherry – 605 005. date of application. Puducherry.
c. The authority may after examining
such application either admit or
reject the application within 30 days
of the receipt of the application
d. The authority after examining the
material s placed before it by the
applicant or obtained by the
authority pass such order as
deemed fit on the questions
specified in the application, after
giving an opportunity to the
applicant of being heared, it he so
desires.Wei
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15. Revision under Puducherry 90 days from the date Commissioner (ST) a. Revision Application in Form Y shall a. Revision application in Form Y
Value Added Tax Act, 2007 of admission of Revision 5% be submitted to the Commissioner in duplicate.
and Central Sales Tax Act, application (ST) within 30 days from the date of NIL
1956 (for Petrol and IMFL which the copy of the order or b. Original/certified Copy of the
dealers only) proceedings was served on him. order and an attested copy.
b. The Commissioner(ST), after giving c. Satisfactory proof of payment
the applicant and the authority of the tax admitted by the
against whose order the application applicant and 50% of
has been preferred, a reasonable difference of tax assessed by
opportunity of being heard, may call the assessing authority and
for and examine the proceedings tax admitted by the applicant.
and records and make or cause such
enquiries to be made and pass such
orders as he thinks fit.REDRESSAL OF GRIEVANCES
In case of non compliance of the service standards, the service recipients/
stakeholders can contact the following Nodal Officer for redress of the
grievances:
Shri K. Sridhar,
Deputy Commissioner (ST),
First Floor, Commercial Taxes Complex,
100 Feet Road, Ellaipillaichavady,
Puducherry – 605 005.
Phone No. : 0413 - 2204488, 2203055, 2205070 (FAX)
Email: dcctax.pon@nic.in
ESCALATION OF GRIEVANCES
In case the grievances are not redressed finally, the same can be taken up at
higher level to the Head of Department:
Shri L. Kumar, I.A.S.,
Commissioner (ST),
First Floor, Commercial Taxes Complex,
100 Feet Road, Ellaipillaichavady,
Puducherry – 605 005.
Phone No : 0 413 - 2203779 , 2203055, 2205070 (FAX)
Email: cctax.pon@nic.inSTAKEHOLDERS
Traders and Industries
Association of traders and industries, CII, Chamber of Commerce,
Chamber of Industries. FICCI, ASSOCHAM etc.
Chartered Accountants
Cost Accountants
VAT/GST practitioners
ConsultantsRESPONSIBILITY CENTRES / ATTACHED / SUBORDINATE ORGANISATIONS
Responsibility Centres
Sl.
and Subordinate Address Phone Nos./e-mail
No.
organizations
First Floor, CT Complex, 2203779,
Office of the 100 Feet Road, 2203055,
1.
Commissioner (ST) Ellaipillaichavady, 2205070 (FAX)
Puducherry – 605 005. cctax.pon@nic.in
Office of the Third Floor, CT Complex, 2203497,
Appellate Assistant 100 Feet Road,
2. 2203055
Commissioner Ellaipillaichavady,
(PVAT Act, 2007) Puducherry – 605 005. (Ext. 13),
Office of the Second Floor, CT Complex,
2203422
Commercial Tax 100 Feet Road,
3. Officer, Ellaipillaichavady, 2203055
Goods Division – I Puducherry – 605 005.
(Puducherry Municipality) (Ext. 21)
Office of the Second Floor, CT Complex,
2203422
Commercial Tax 100 Feet Road,
4. Officer, Ellaipillaichavady, 2203055
Goods Division – II Puducherry – 605 005.
(Oulgaret Municipality) (Ext. 22)
Office of the Third Floor, CT Complex,
2203422
Commercial Tax 100 Feet Road,
5. Officer, Ellaipillaichavady, 2203055
Goods Division– III Puducherry – 605 005.
(Commune Panchayat) (Ext. 25)
Office of the Third Floor, CT Complex, 2203422
Commercial Tax 100 Feet Road,
6.
Officer, Ellaipillaichavady, 2203055
Division – Services Puducherry – 605 005. (Ext. 23)
Office of the Office of CTO-Karaikal,
Commercial Tax Officer, Perunthalaivar Kamarajar (04368)222582
7. Karaikal Administrative Complex, cto.kkl@nic.in
Mathagady, Karaikal – 609 602
Office of the Office of CTO-Mahe,
Commercial Tax 2nd Floor, Civil Station Complex, (0490)2332330
Officer, Main Road, Mahe P.O
8. cto.mahe@nic.in
Mahe Mahe District,
Puducherry (U.T) - Pin: 673 310
Office of the Deputy Office of DCTO-Yanam,
(0884)2321215
9. Commercial Tax 2nd Floor, Mini Civil Station,
Officer, Yanam Yanam-533 464. dcto.yanam@nic.inINDICATIVE EXPECTATION FROM SERVICE RECIPIENTS:
DEALERS
• To be fair, transparent, prompt, and honest in complying all legal
obligations.
• To issue proper invoice/bill for every sale.
• To file complete and correct returns within the due dates and pay taxes
in time.
• To Maintain proper records/books of accounts for the stock, deliveries,
purchases and sales and other business transactions.
• To co-operate with the officials of the Department during the conduct of
scrutiny assessment, investigation proceedings, shop inspections and
lorry checks.
• To Display of registration certificate or it’s duplicate, conspicuously at
the place of business.
GENERAL PUBLIC
• Insisting for proper sale invoice/bills whenever goods are purchased.
Proper invoicing greatly helps in curbing evasion of tax.
• Inform the department if they have any information of evasion of tax by
dealers or is in suspicion of any transactions.CONCLUSION
This charter makes only a perfunctory though sincere attempt to outline the
basic activities of this department and of the connected services rendered by
it. It is neither exhaustive nor comprehensive. The citizens are invited to utilize
the departmental Website (https://gst.py.gov.in) to get more information on
various aspects of services rendered by this department.
Feedback/suggestions on the Charter can be sent to-
Shri L. Kumar, I.A.S.
Commissioner (ST),
First Floor, Commercial Taxes Complex,
100 Feet Road, Ellaipillaichavady,
Puducherry – 605 005.
Phone No : 0 413 - 2203779 , 2203055, 2205070 (FAX)
Email: cctax.pon@nic.inCOMPOSITION OF THE TASK FORCE FOR REVIEWING OF CITIZENS CHARTER OF COMMERCIAL TAXES DEPARTMENT, PUDUCHERRY Shri L. Kumar, I.A.S., Commissioner (ST) Chairman Shri K. Sridhar, Deputy Commissioner (ST) Member Shri K. Kabalan, Commercial Tax Officer, (Enf. & IW) Member Shri V. Ilangovane, Commercial Tax Officer, Goods Division – I Member Shri S. Saravanakumar, Commercial Tax Officer, Goods Division – II Member Shri P. Devarajan, Commercial Tax Officer, Member Goods Division – III
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