Departments > Revenue > Commissionerate of Commercial Taxes > about The Commercial Tax Department (CTD) is the largest revenue generator of the state, contributing over 60% of the state's revenue under 8 different statues. However, of these eight, sales tax, by itself contributes over 95% of the total taxes collected by the department. Acts administrated by CTD 1. APVAT Act 2. CST Act 3. APET 4. APPT 5. APRDCESS 6. Entry Tax 1996 7. Entry Tax 2001 8. Luxury Tax The department used to administer sales tax collection through the APGST act, 1957 and the CST act, 1957 till 31.3.2005 The A.P.VAT Act is implemented from 1.4.2005.The A.P. Value Added Tax Act, 2005 replacing APGST Act, 1957 is a very significant piece of fiscal legislation on the road to tax reform. The VAT Act has been finalised in Andhra Pradesh after a state wide process of consultation involving all stakeholders in more than 400 meetings. The new system of taxation is more simple and dealer friendly. It is aimed at removing certain well recognised weaknesses of the single point sales tax system which created unnecessary compliance burdens on the industry and business as well as the consumer. The VAT system is based on the trust between the government and the dealer. Objectives With the Andhra Pradesh Value Added Tax Act replacing the APGST Act in 2005, a strong and well integrated system that serves the multiple objectives Adopting a service oriented approach to the taxpayer, by improving the quality of service provided by the CTD Increasing efficiency in tax administration in the state Effective tax recovery Enabling the selection of cases for detailed audit Monitoring the interstate movement of goods Adhering to the principles of E-Governance Identifying and taking suitable action against tax defaulters, and · Assisting in tax laws compliance Functions The functions of the tax administration, by and large, are Registration Filing of returns Payment of taxes Verification of exemption claims Assessments Collection of tax dues arrears Investigations Audits/ enforcement Check posts and goods movement Appeals and legal cases Audit (internal external) Performance evaluation of the officers MIS Organisation Currently, the CTD operates at three levels, namely at the head office, division and at the circle, there are 193 circles, spread across 25 divisions. The demarcation into division and circles is not based on geography, but on the revenue generated. Hence, the twin cities of Hyderabad and Secunderabad alone comprise of 7 divisions, with a total of 57 circles reporting into these divisions. For circles with a large geographical coverage, Unit Offices have been set up, which are subsets of the main circle office. The head office (Office of the Commissioner of Commercial Tax) is in Hyderabad. To monitor the large tax payer, at the division level, the top 25 dealers of the division are formed into the Large Tax Payers (LTU) Units under the direct control of AC (LTU) and supervision of the DC. For legal remedies, Appellate DC's (8 No's) officers are set up region wise for dealers convenience. The circle office is the basic unit of sales tax administration, and has direct interaction with the dealers. The division office acts as a link between the circle office and the head office. It monitors the activities of the circle office under it, and forwards consolidated information on the activities carried out at the circle to the head office. The division also receives information on the goods passing through the various check posts under it. The head office at Hyderabad monitors the tax collections under various Acts, and takes necessary action in case of deviation and exceptions. The head office receives information pertaining to various circles from the division offices. The check posts also provide information pertaining to movement of goods to the head office. There are 5 Integrated Check Posts (ICP's) working along with several departments, Transport Dept, Civil Supplier Dept, Border Check posts for monitoring movement of goods into and outside the state. All the Division office's, circle office's and ICP's / BCP's are well connected through APSWAN and LAN connectivity is highly used for day to day tax administration with high-end Data centre and special featured firewall configured for security from intrusions in to the intranet. The department is maintaining own portal and triple benefits to Departmental, officers Staff Registered Dealers and Citizens The features of the Portal are Latest Updates of All GO's, Acts APVAT Act & Rules 2005 Commodity classification Daily Revenue Collections in Division/Circle wise Case laws online for Officers Staff Intranet Mailing System General Information Citizen Charter etc For more information or Latest happenings in our department please visit our portal http://www.apcommercialtaxes.gov.in    Organisation Chart CCT Officers Phone Numbers Divisions Map  ABSTRACT You are Visitor No.:99013 Know more about... 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