CITIZEN'S CHARTER PUDUCHERRY - COMMERCIAL TAXES DEPARTMENT (2020-21) - Puducherry GST

Page created by Sandra Deleon
 
CONTINUE READING
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 2021
VISION / 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been repealed in respect of all goods except the following: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.

                                               ***
Wei
Sl.                                    Service/Performa        Contact Details of the
                 Services                                                                         ghta                    Processes                                 Document required                       Fees
No.                                      nce Standard          Responsible officer
                                                                                                   ge
 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
Sl.                                   Service/Performanc      Contact Details of the
                 Services                                                                    ghta                    Processes                          Document required                 Fees
No.                                       e Standard          Responsible officer
                                                                                              ge
 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
Sl.                               Service/Performanc            Contact Details of the
               Services                                                                        ghta                   Processes                            Document required                  Fees
No.                                   e Standard                Responsible officer
                                                                                                ge
 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
                                                                                                                                                               Directors
Wei
Sl.                                   Service/Performanc       Contact Details of the
                Services                                                                      ghta                   Processes                          Document required                        Fees
No.                                       e Standard           Responsible officer
                                                                                               ge
 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
                                                                                                                                                      applicable
Wei
Sl.                                     Service/Performanc         Contact Details of the
                Services                                                                          ghta                   Processes                    Document required              Fees
No.                                         e Standard             Responsible officer
                                                                                                   ge
 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. 0884-2321215
Wei
Sl.                                   Service/Performanc           Contact Details of the
               Services                                                                           ghta                Processes                      Document required                  Fees
No.                                       e Standard               Responsible officer
                                                                                                   ge
 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. 0884-2321215
Wei
Sl.                                 Service/Performanc          Contact Details of the
               Services                                                                        ghta                Processes                            Document required                       Fees
No.                                     e Standard              Responsible officer
                                                                                                ge
 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
Sl.                                    Service/Performanc       Contact Details of the
                Services                                                                        ghta                   Processes                          Document required                      Fees
No.                                        e Standard           Responsible officer
                                                                                                 ge
 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 issue
Wei
Sl.                                  Service/Performanc       Contact Details of the
                Services                                                                     ghta                  Processes                        Document required                Fees
No.                                      e Standard           Responsible officer
                                                                                              ge
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
Sl.                               Service/Performance Contact Details of the
              Services                                                                     ghta                Processes                           Document required           Fees
No.                                     Standard      Responsible officer
                                                                                            ge
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
Sl.                                   Service/Performance Contact Details of the
               Services                                                                     ghta              Processes                       Document required              Fees
No.                                         Standard      Responsible officer
                                                                                             ge
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
Sl.                                Service/Performance Contact Details of the
              Services                                                          ghta                  Processes                          Document required                 Fees
No.                                      Standard      Responsible officer
                                                                                 ge
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
Sl.                           Service/Performance Contact Details of the
             Services                                                                ghta                   Processes                            Document required                 Fees
No.                                 Standard      Responsible officer
                                                                                      ge
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 order
Wei
Sl.                            Service/Performance Contact Details of the
             Services                                                          ghta                Processes                          Document required                 Fees
No.                                  Standard      Responsible officer
                                                                                ge
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
Sl.                                Service/Performance Contact Details of the
              Services                                                            ghta                  Processes                        Document required                  Fees
No.                                      Standard      Responsible officer
                                                                                   ge
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.in
STAKEHOLDERS

         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
         Consultants
RESPONSIBILITY 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.in
INDICATIVE 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.in
COMPOSITION 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
You can also read