Commercial Taxes Department
Organizational
Structure of Department
Department
of Commercial Taxes, which administers the sales tax law
of this states is under the control and general supervision
of the Commissioner, Commercial Taxes Department. He is
assisted in his functions by Joint Commissioners, Deputy
Commissioners, Inspecting Assistant Commissioners and Sales
tax Officers. There are 15 Deputy Commissioners at district
level and 26 Inspecting Assistant Commissioners at sub divisional
level. Each district is divided into several circles.
Circle is the smallest administrative unit of the department.
A
selected number of assessments involving high turnover are
dealt with in special circles by Assistant Commissioners
and others in ordinary circles by Sales tax Officers. Assessment
of works contracts are done by Sales tax Officers attached
to the Deputy Commissioners in each district. A Sales tax
district is coterminous with a revenue district and the
cases of defaults in payment of Sales tax is reported to
the district collector for recovery under the Kerala Revenue
Recovery Act.
Address,
Telephone, E-mail etc. of importance authorities
a.Commissioner,
Commercial Taxes, Tvpm
Phone
No: 2321252
E-mail:
cctker@sancharnet.in
Fax
: 2325854
b. Joint Commissioner I, Commercial Taxes, Tvpm
Phone
No: 2322843
Details of progress / scheme / service
Sales
Tax is the major source of revenue of the State and constitutes
70% of the total tax revenue. The KGST Act 1963 governs
the law relating to the levy and collection of sales tax
in the State (the rate of tax is given in Annexure II).
Under the Act every dealer liable to pay tax is required
to submit to the assessing authority monthly/annual return
(s) along with proof payment of tax due from him. Final
assessment for the previous financial year commences after
1st May and the tax assessed shall be paid in
such manner and within such time as may be specified in
the notice of demand.
