MANUAL-1
Particulars of Organization, Functions & Duties
[Section-4 (1) (b) (i)]
1.Objective/purpose of the public authority:
Collection of Tax Revenue for the state with due concern from the taxpayers such as businesses, traders & commercial establishments.
2.Mission/Vision Statement of the Public Authority:
The Commercial Tax Department with a vision to achieve excellence in the formulation and implementation of different taxes administered by its work for collection of taxes under different Acts in a transparent, fair and efficient manner, facilitation of trade and commerce by simplification of the procedure, encouragement of voluntary compliance by building mutual trust, prevention of tax evasion and frauds making the tax administration more transparent, prompt, efficient and accountable to the stakeholders.
3.Brief history of the public authority and context of its formation:
The Department of Commercial Taxes came into being on the 1st April, 1947 with Head Quarters at Cuttack for collection of Sales Tax. It was in charge of the Commissioner of Commercial Taxes, Odisha. As the Head of the Department, the post of Commissioner of Commercial Taxes, Odisha was created with effect from 24th August, 1956. However, the Commissioner of Commercial Taxes, Odisha replaced the Collector of Commercial Taxes with effect from 29th May, 1957. The Department remained under the Administrative Control of the Finance Department of the Govt. of Odisha up to the 29th November, 1951. From the 30th November, 1951, Administrative Control was transferred from the Finance Department to the Revenue (Commercial Taxes) Department, Sambalpur. Again the Administrative Control was transferred to Finance Department with effect from 28th October, 1956. Firstly, the Office started with the office name as Commercial Tax Office, Phulbani Circle, Phulbani subsequently the office name changed to the Asst. Commissioner of Commercial Taxes, Phulbani Circle, Phulbani and further renamed as the Deputy Commissioner of CT & GST, CT & GST Circle, Phulbani is one of the Circles under Ganjam range, Berhampur.
4.Duties of the public authority:
To administer taxes such as Odisha Sales Tax Act 1947, Central Sales Tax Act 1956, Odisha Entry Tax Act 1999,Odisha State Tax on Professions, Traders, Callings & Employments Act 2000, Collection of indirect taxes under Odisha Value Added Tax Act 2004,Odisha Entertainment Tax Act 2006& Odisha Goods & Service Tax/Central Goods & Service Tax Act’2017.
5.Main activities/ functions of the public authority:
Tax administration and monitoring of collection under Pre-GST Act as well as GST Act.
6.List of Services being provided by the public authority with a brief write-up on them:
To facilitate the tax administration, the Department provides statutory services like registration of the dealer under the provision of different Acts, distribution of statutory Forms & Waybills, receipt of periodical returns under different Acts and providing time to time advice on different aspects of CT & GST Laws, Amendment of Act & Rules, Circulars, and Notifications etc. from time to time.
7.Addresses of the office and subordinate offices (if any).
Office of the Deputy Commissioner of Commercial Taxes & GST, CT & GST Circle, At/Po-College Road,Phulbani, Kandhamal.
8.Office timings:
10.00 A.M. to 5.30 P.M.