| COMMERCIAL TAXES DEPARTMENTAIM / PURPOSE |
| To make the tax administration simple, transparent, accountable and responsive |
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i) The department provides the follwing services to the tax payers
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| 1 |
Issue of Registration Certificates to the dealers |
| 2 |
Issue of statutory forms |
| 3 |
Finalization of assessments |
| 4 |
Issue of tax clearance certificates |
| 5 |
Issue of certificates under Industrial Incentive Scheme |
| 6 |
Issue of certified copies of assessment orders |
| 7 |
Amendments to registration certificates issued |
| 8 |
Disposal of applications for granting stay |
| 9 |
Granting refunds |
| 10 |
Granting installments for tax arrears |
| 11 |
Consumer complaints handling/redrssal. |
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ii) The response time for different services:
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(A.) Registration :
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| (a) |
Companies registered under the Indian Companies Act,1956 |
7 days |
| (b) |
Manufacturing Units |
7 days if supported by certificate from Industries Department |
| (c) |
Retail dealers without CST RC and who do not require statutory form under APGST Act |
5 days |
| (d) |
Others |
30 days |
| (e) |
Amendments to RCs issued (including branches / godowns) |
3 days in the same HQs 15 days if the branch is located outside HQs incase inspection is done by local officials |
| (f) |
Manufacturers' registration under Section -5B |
7 days |
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(B) Issue of Forms & Certificates:
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| (a) |
Statutory forms (C,G,F,way bills etc.) |
24 hours |
| (b) |
Tax paid /tax clearance certificate |
2 days |
| (c) |
Tax holiday / deferment certificate |
15 days from the date of receipt of eligibilty certificate from Industries Department |
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(C) Assessments:
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| (a) |
Deemed assessments |
on the spot ,across the counter |
| (b) |
REGULAR ASSESSMENTS: |
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(i) Show Cause notice |
7 days after the accounts are checked |
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(ii) Assessment order |
7 days from the date of receipt of objections |
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(iii) Composition permission under Section 5-G(Works Contracts) |
7 days |
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(D) Stay /Instalements:
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| (a) |
Disposal of stay applications |
3 days from the date of receipt of application |
| (b) |
Disposal of application for granting instalments |
15 days from the date of receipt of application |
| (c) |
Grant of refunds |
90 days from the date of receipt of claim petition except in cases where there is proposal to withhold refund u/s.33 BB and C when appeals have been filed /revision taken up against the orders due to which refund was arising |
| (d) |
Release of goods vehicles detained |
within 48 hours from the time of detention |
| (e) |
Certified copies of orders |
7 days from the date of application. |
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iii) Availability of forms and officers to be contacted
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| (a) Independent DCTO officers |
DCTO |
| (b) Commercial Tax officer's offices |
Commercial Tax Officer |
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iv) Complaints handling:
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| Complaints relating to this charter will be handled by: |
| Commercial Tax Officer |
| Dy.Commissioner Commissioner of Commercial Taxes |
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v) Complaints to be made to:
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| a) Commercial Tax Officer |
| b)Dy.Commissioner(CT) |
| c)Commissioner of Commercial Taxes |
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vi) A vailabilty of copies of citizen's charter:
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| Exhibited in the notice board and available for sale in the following offices |
| (i) Checkposts |
| (ii) DCTO |
| (iii) Commercial Tax Officer |
| (iv) Dy.Commissioner |
| (v) JC (Enf.) / DC )(ST), Office of the Commissioner (CT), Hyderabad |
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vii) Complaints & suggestions:
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| (a) Complaints / suggestions box is available in all the above offices |
| (b) Complaints or suggestions can also be filed with -FAPCCI / District Chamber of Commerce and Consumer Forums / Organisations |
| (c) Control Room for matters relating to checkposts will be established in Enforcement wing in CCT's office .It will function 24 hours |
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viii) CITIZENS' /CLIENTS' RESPONSIBILITIES:
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| 1 |
Applying for registration before commencing business. |
| 2 |
Issuing sale invoices for all the sales made and display of a notice board that sale bill or purchase invoices will be issued and every customer should insist for the same. |
| 3 |
Use of computerised billing machines approved by department where turnover cannot be erased for selected trades eg.Restaurants, garment shops ,shoe shops ,bakkeries & departmental stores. |
| 4 |
Notice board to be displayed regarding the tax rates of the goods sold. |
| 5 |
Payment of sale or purchase consideration to be made by way of
account payee cheque in respect of sales or purchases between two registered dealers. |
| 6 |
Proper valuation of the goods sold or purchased. |
| 7 |
Filling correct and complete returns along with all enclosures and paying taxes due there on within duedate and payment of penal interest and penalty voluntarily whereever delayed filling and delayed payment involved. |
| 8 |
Making tax payments after the 15th of every month only by DD or Bankers Cheque. |
| 9 |
Correct usage of statutory forms obtained and maintainance of proper record of the declaration forms utilized and remaininig as stock with them. |
| 10 |
Prompt response to the notices issued for production of books of accounts for the purpose of assessment / verification and prompt filling of objections after receiving the show cause notice for assessment. |
| 11 |
Using way bills for important purchases of certain goods notified by the Commissioner of Commercial Taxes. |
| 12 |
Voluntary reporting of the goods vehicles at the checkpost and obtaining proof of check of the goods transported. |
| 13 |
To sign in the Visitor's Book whenever you attend the office for assessment / verification. |
| 14 |
Surrendering RCs and unused statutory forms on closures of business. |
| 15 |
Buying dealer's name .address and APGST RC No.have to be mentioned in sales invoices / bills in respect of dealer to dealer transactions. |
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