Taxes Department
  Commercial Taxes Department
  Organizational Structure of Department
  Address, Telephone,
E-mail  etc. of importance
authorities
  Details of progress /
scheme / service
  List of Offices of the Commercial Taxes Department
  First Schedule
Third Schedule
Fourth Schedule
Fifth Schedule
  Applications
  Finance Bill 2002
  Kerala Gazette
Dated 29 July 2002
No.1115
  Kerala Gazette
Dated 9 July 2002
No.986
  Kerala Agricultural Income Tax& Sales Tax Appellate Tribunal
  Kerala State Beverages
Corporation Ltd
  Traders Welfare Board
  Government Orders
  Centre for Taxation Studies
   
 
 
 



Commercial Taxes Department

.
Organizational Structure of Department
.
Name, Address, Telephone, E-mail  etc. of importance authorities
.
Details of progress / scheme / service


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.

 




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