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COMMERCIAL TAXES 399
Table No.
Contents Page
20. COMMERCIAL TAX
20.1 Important Indicators for Tamil Nadu 400-401
20.2 Revenue Realised under all the Acts Administered by Commercial Taxes Department
402
20.3 Registered Dealers in Tamil Nadu 403
20.4 Division-wise Distribution of TNGST Assessees by Tax Slabs
406-408
20.5 Distribution of Assessees by Turnover Slabs and Tax Slabs
409-413
20.6 Division-wise No. of Assessees and Tax Revenue 414
COMMERCIAL TAXES 400
20. COMMERCIAL TAXES
20.1 IMPORTANT INDICATORS FOR TAMIL NADU
2017-18
VAT CST
1) Registered dealers (No. in lakhs) 6.43 2.67
2) Assessees (No. in lakhs) 5.69 2.04
3) % of Assessees to registered dealers 88.49 76.40
4) Tax Revenue (Rs. in Crores)
Goods and Services Tax Revenue 25540.69
Value Added Tax – Goods (VAT) 9375.91
General Sales Tax (GST) 168.44
Central Sales Tax (CST) 1737.17
Entertainment Tax 36.48
Betting Tax 2.03
Entry Tax 899.51
Luxury Tax 137.18
Non GST Tax 35928.35
Tax Revenue 73825.76
5) Total Own Tax Revenue of the State (in Crores) 93796.00
6) Percentage of Sales Tax to State’s Own Tax Revenue
78.71
COMMERCIAL TAXES 401
20.1 IMPORTANT INDICATORS FOR TAMIL NADU (Contd.)
In Nos. %
7) % of Assessees by Turnover Range in 2017-18 (GST Act Only)
Rs. 0 – 0.03 crores 238261 41.89
Rs. 0.03 – 0.04 crores 15433 2.71
Rs. 0.04 – 0.05 crores 13141 2.31
Rs. 0.05 – 0.10 crores 48555 8.54
Rs. 0.10 – 0.20 crores 58097 10.21
Rs. 0.20 – 0.30 crores 35335 6.21
Rs. 0.30 – 0.50 crores 43013 7.56
Rs. 0.50 – 1 crores 49594 8.72
Rs. 1 - 10 crores 58815 10.34
Rs. 10 - 50 crores 6658 1.17
Rs. 50- 100 crores 863 0.15
Rs. 100- 200 crores 502 0.09
Rs. 200- 300 crores 179 0.03
Rs. 300- 400 crores 90 0.02
Rs. 400- 500 crores 54 0.01
Rs. 500 Crore & above 231 0.04
Total 568821 100.00
Source: Commercial Taxes Department, Chennai-5
COMMERCIAL TAXES 402
20.2 REVENUE REALISED UNDER ALL THE ACTS ADMINISTERED BY COMMERCIAL TAXES DEPARTMENT
(Rs. In Crores)
Year
GROSS RECEIPTS UNDER
VAT Tax TNGST Act
1959 Central Sales Tax Act 1956
TN Entertain-ment Tax Act
1939
TN Betting Tax Act 1935
1 2 3 4 5 6
2004-05 - 11421.00 1495.00 59.00 5.00
2005-06 - 13597.00 1799.00 44.00 6.00
2006-07 2290.00 13347.00 2033.00 25.00 6.00
2007-08 16473.00 329.00 1744.00 16.00 6.00
2008-09 19305.00 292.00 1653.00 12.00 6.00
2009-10 21477.52 217.67 1772.65 13.18 6.12
2010-11 26558.39 350.12 2262.82 15.41 6.13
2011-12 33764.47 258.80 2818.68 59.43 6.76
2012-13 41777.11 260.52 2903.84 70.44 5.58
2013-14 50955.78 218.39 3116.07 68.17 5.20
2014-15 53627.81 195.21 3811.17 82.97 5.60
2015-16 54624.04 211.11 4037.76 106.29 5.65
2016-17 59117.28 188.65 5125.20 85.81 7.86
2017-18 9375.91 168.44 1737.17 36.48 2.03
(Rs. In Crores)
Year
GROSS RECEIPTS UNDER
IGST Settle-ment
GST Com pen-
sation
Non-VAT/
Non -GST
Gross Revenue
TN Tax on
Luxuries in
Hotels Act
1981
TN Tax on Entry of Motor
Vehicles and Goods in to Local Areas Act
1990
TDS /Enf
Collec- tion
SGST
1 7 8 9 10
2004-05 78.00 808.00 41.00 13907.00
2005-06 92.00 1016.00 61.00 16615.00
2006-07 129.00 1318.00 69.00 19217.00
2007-08 160.00 1125.00 100.00 19953.00
2008-09 170.00 996.00 135.00 22570.00
2009-10 168.47 1162.48 142.00 24818.84
2010-11 216.14 1707.57 169.62 31116.58
2011-12 256.47 2147.65 232.48 39544.74
2012-13 290.14 2315.86 260.76 47884.25
2013-14 299.51 1899.56 272.34 56851.87
2014-15 319.26 1969.93 279.94 60314.61
2015-16 357.03 2187.19 180.51 61709.58
2016-17 379.01 2528.24 144.72 67576.77
2017-18 137.18 899.51 0 16201.7 8706.99 632 35928.35 73825.76
Source: Commercial Taxes Department, Chennai - 5
COMMERCIAL TAXES 403
20.3 REGISTERED DEALERS IN TAMIL NADU
Category of Dealers
2014-15 (VAT) 2015-16(VAT) 2016-17(VAT)
No. % No. % No. %
1 2 3 4 5 6 7
TNGST
Dealers Filing Monthly Returns
431571
72
442603
73
492643
82
Dealers filing
Annual Returns
165977
28
162139
27
107458
18
Registered Dealers
597548
100
604742
100
600101
100
% increase over previous year
-
-4.40
1.20
-
-0.77
CST
Dealers Filing Monthly Returns
90670 24 278010 73 206178 52
Registered Dealers
383588 100.00 378719 100.00 399829 100
% increase over previous year
- -5.70 -1.27 5.57
Category of Dealers 2017-18
No. %
1 8 9
Registered Dealers 643218 7.18
No. of Dealers migrated to GST 501647
No. of Newly Registered Dealers 141571 52.36
Dealers Filing Monthly Returns 507653 3.05
No. of dealers paying Compounding
Tax
61168 48.13
Non Filers 74397 12.44
Source: Principal Secretary / Commissioner of Commercial Taxes, Chennai-5
COMMERCIAL TAXES 404
COMMERCIAL TAXES 405
COMMERCIAL TAXES 406
20.4 DIVISION-WISE GST DEALERS FILING MONTHLY RETURNS BY TAX SLABS - 2017-18
(Assessees in Nos.) (Tax Rs. in Crores)
Tax Slabs
Large Tax
Payers Unit
Chennai (N)
Chennai (S)
Chennai (E)
Chennai (C)
1 2 3 4 5 6
Below Rs.1000 18 16221 22090 15395 13137
Rs.1000-5000 2221 3259 2527 2094
Rs.5001-10000 1580 2204 1754 1430
Rs.10001-50000 4702 7403 5629 4788
Rs.50001-l Lakh 2190 3794 2785 2278
Rs.1.01 – 5 .0 Lakhs 1 3315 6865 4798 4066
Rs.5.01 – 10 .0 Lakhs 1 534 1187 837 751
Rs.10.01 – 20.0 Lakhs 1 273 564 435 407
Rs.20.01 – 30.0 Lakhs 71 166 148 149
Rs.30.01 – 40.0 lakhs 1 42 89 83 84
Rs.40.01 – 50 lakhs 1 20 52 55 48
Rs.50.01 – 100.0 lakhs 1 51 146 111 111
Rs.1.0– 1.5 Crores 3 20 51 40 38
Rs.1.6– 2.0 Crores 1 6 28 30 31
Rs.2.1-.5.0 Crores 3 14 57 41 66
Rs.5.01– 10.0 Crores 3 8 22 20 29
Rs.10.01– 20.0 Crores 4 6 9 12 9
Rs.20.01– 30.0 Crores 1 1 3 2 6
Rs.30.01– 40.0 Crores 2 2
Rs.40.01– 50.0 Crores 1 1
Above 50 Crores 9 1 3 2 2
Return Not Filed 4 3608 7716 6350 5044
Monthly Return Filing Dealers
48 31277 47994 34704 29527
Registered Dealers 52 36826 59972 43850 36919
% of Non filers in Divisions
7.69 9.80 12.87 14.48 13.66
% of dealers filing returns in Division to State
0.01 6.16 9.45 6.84 5.82
COMMERCIAL TAXES 407
20.4 DIVISION-WISE GST DEALERS FILING MONTHLY RETURNS BY TAX
SLABS - 2017-18(Contd.)
(Assessees in Nos.) (Tax Rs. in Crores)
Tax Slabs Trichy Vellore Madurai Tirunelveli
1 7 8 9 10
Below Rs.1000 26662 27065 27832 29252
Rs.1000-5000 4113 3042 4546 3912
Rs.5001-10000 2275 1721 2363 2160
Rs.10001-50000 5531 5079 5397 5502
Rs.50001-l Lakh 2529 2563 1961 2183
Rs.1.01 – 5 .0 Lakhs 5054 5440 2968 3580
Rs.5.01 – 10 .0 Lakhs 852 1021 395 600
Rs.10.01 – 20.0 Lakhs 388 417 191 282
Rs.20.01 – 30.0 Lakhs 82 126 47 75
Rs.30.01 – 40.0 lakhs 56 67 21 34
Rs.40.01 – 50 lakhs 32 40 10 20
Rs.50.01 – 100.0 lakhs 59 82 34 45
Rs.1.0– 1.5 Crores 24 25 11 9
Rs.1.6– 2.0 Crores 9 17 5 8
Rs.2.1-.5.0 Crores 18 23 4 13
Rs.5.01– 10.0 Crores 6 3 2
Rs.10.01– 20.0 Crores 4 1
Rs.20.01– 30.0 Crores 1
Rs.30.01– 40.0 Crores 1
Rs.40.01– 50.0 Crores
Above 50 Crores 2 1
Return Not Filed 9566 9846 6468 5527
Monthly Return Filing Dealers
47696 46734 45786 47677
Registered Dealers 68434 65377 59261 59787
% of Non filers in Divisions 13.98 15.06 10.91 9.24
% of dealers filing returns in Division to State
9.40 9.21 9.02 9.39
COMMERCIAL TAXES 408
20.4 DIVISION-WISE GST DEALERS FILING MONTHLY RETURNS BY TAX
SLABS - 2017-18 (Contd.)
(Assessees in Nos.) (Tax Rs. in Crores)
Tax Slabs Coimbatore Salem STATE % to State
1 11 12 13 14
Below Rs.1000 42125 45308 265105 41.22
Rs.1000-5000 7739 5924 39377 6.12
Rs.5001-10000 5266 3902 24655 3.83
Rs.10001-50000 17052 11749 72832 11.32
Rs.50001-l Lakh 7613 4961 32857 5.11
Rs.1.01 – 5 .0 Lakhs 11248 7700 55035 8.56
Rs.5.01 – 10 .0 Lakhs 1727 1305 9210 1.43
Rs.10.01 – 20.0 Lakhs 795 589 4342 0.68
Rs.20.01 – 30.0 Lakhs 259 200 1323 0.21
Rs.30.01 – 40.0 lakhs 143 67 687 0.11
Rs.40.01 – 50 lakhs 74 51 403 0.06
Rs.50.01 – 100.0 lakhs 121 110 871 0.14
Rs.1.0– 1.5 Crores 45 29 295 0.05
Rs.1.6– 2.0 Crores 20 12 167 0.03
Rs.2.1-5.0 Crores 29 19 287 0.04
Rs.5.01– 10.0 Crores 7 9 109 0.02
Rs.10.01– 20.0 Crores 2 4 51 0.01
Rs.20.01– 30.0 Crores 2 3 19 0.00
Rs.30.01– 40.0 Crores 5 0.00
Rs.40.01– 50.0 Crores 1 3 0.00
Above 50 Crores 20 0.00
Return Not Filed 9328 10940 74397
Monthly Return Filing Dealers
94268 81942 507653
Registered Dealers 110320 102420 643218 100
% of Non filers in Divisions 8.46 10.68 11.57
% of dealers filing returns in Division to State
18.57 16.14 100.00
TDS : Tax deducted at source Source: Commercial Taxes Department, Chennai – 5
COMMERCIAL TAXES 409
20.5 DISTRIBUTION OF GST ASSESSEES BY TURNOVER SLABS
AND TAX SLABS 2017-18
Tax Slabs
Turn over slabs
Rs.0 - 3 lakhs
Rs. 3 -4 lakhs
Rs.4 - 5 lakhs
Rs.5 - 10 lakhs
Rs.10-20 lakhs
1 2 3 4 5 6
Upto Rs.1000 154381 6579 5357 18343 19506
Rs.1000-5000 15499 2236 1739 5237 5034
Rs.5001-10000 6403 1933 1362 3988 3528
Rs.10001-50000 6524 3566 3873 13694 14817
Rs.50001-1 Lakh 94 21 49 5096 7120
Rs.1.01 – 5.0 Lakhs 67 9 7 88 6915
Rs.5.01 – 10.0 Lakhs 3 4
Rs.10.01 – 20.0 Lakhs 4
Rs.20.01 – 30.0 Lakhs 1
Rs.30.01 – 40.0 Lakhs 1
Rs.40.01 – 50.0 Lakhs 1
Rs.50.01 – 100.0 Lakhs 1
Rs. 1.0 – 1.5 Crores
Rs. 1.6 – 2.0 Crores
Rs. 2.1 – 5.0 Crores
Rs. 5.01 – 10.0 Crores
Rs. 10.01 – 20.0 Crores
Rs. 20.01 – 30.0 Crores
Rs. 30.01 – 40.0 Crores
Rs. 40.01 – 50.0 Crores
Above 50
Upto Rs.1000
Total 182978 14344 12387 46446 56925
COMMERCIAL TAXES 410
20.5 DISTRIBUTION OF GST ASSESSEES BY TURNOVER SLABS
AND TAX SLABS 2017-18 (Contd.)
Tax Slabs
Turn over slabs
Rs. 20 – 25 lakhs
Rs. 25 – 50 lakhs
Rs. 50 – 60 lakhs
Rs. 60 – 75 lakhs
Rs. 75 – 100
lakhs 1 7 8 9 10 11
Upto Rs.1000 6164 18542 4511 4982 5446
Rs.1000-5000 1465 3817 785 856 851
Rs.5001-10000 1063 2814 660 697 657
Rs.10001-50000 4200 11473 2439 2627 2834
Rs.50001-1 Lakh 2336 7700 1802 1846 1958
Rs.1.01 – 5.0 Lakhs 3908 14195 3984 4463 5291
Rs.5.01 – 10.0 Lakhs 2 34 265 985 1520
Rs.10.01 – 20.0 Lakhs 1 1 2 17
Rs.20.01 – 30.0 Lakhs 1
Rs.30.01 – 40.0 Lakhs 1
Rs.40.01 – 50.0 Lakhs 1
Rs.50.01 – 100.0 Lakhs 1
Rs. 1.0 – 1.5 Crores 2
Rs. 1.6 – 2.0 Crores
Rs. 2.1 – 5.0 Crores
Rs. 5.01 – 10.0 Crores
Rs. 10.01 – 20.0 Crores
Rs. 20.01 – 30.0 Crores
Rs. 30.01 – 40.0 Crores
Rs. 40.01 – 50.0 Crores
Above 50
Total 19139 58578 14446 16460 18576
COMMERCIAL TAXES 411
20.5 DISTRIBUTION OF GST ASSESSEES BY TURNOVER SLABS
AND TAX SLABS 2017-18 (Contd.)
Tax Slabs
Turn over slabs
Rs. 1-1.5 Crores
Rs. 1.5-2 Crores
Rs. 2-3 Crores
Rs. 3-4 Crores
Rs. 4-5 Crores
1 12 13 14 15 16
Upto Rs.1000 6147 3244 3473 1888 1135
Rs.1000-5000 766 343 305 132 87
Rs.5001-10000 629 268 231 122 74
Rs.10001-50000 2604 1347 1191 497 284
Rs.50001-1 Lakh 1897 883 815 379 226
Rs.1.01 – 5.0 Lakhs 5740 3022 2780 1319 721
Rs.5.01 – 10.0 Lakhs 1784 919 1112 783 478
Rs.10.01 – 20.0 Lakhs 559 624 780 434 329
Rs.20.01 – 30.0 Lakhs 3 11 204 203 102
Rs.30.01 – 40.0 Lakhs 1 6 66 92
Rs.40.01 – 50.0 Lakhs 1 30
Rs.50.01 – 100.0 Lakhs 1 3 1
Rs. 1.0 – 1.5 Crores 2 1
Rs. 1.6 – 2.0 Crores
Rs. 2.1 – 5.0 Crores 1
Rs. 5.01 – 10.0 Crores
Rs. 10.01 – 20.0 Crores
Rs. 20.01 – 30.0 Crores
Rs. 30.01 – 40.0 Crores
Rs. 40.01 – 50.0 Crores
Above 50
Total 20132 10662 10897 5829 3559
COMMERCIAL TAXES 412
20.5 DISTRIBUTION OF GST ASSESSEES BY TURNOVER SLABS
AND TAX SLABS 2017-18 (Contd.)
Tax Slabs
Turn over slabs
Rs. 5-10 Crores
Rs. 10-50 Crores
Rs. 50-100 Crores
Rs. 100-200 Crores
Rs. 200-300 Crores
1 17 18 19 20 21
Upto Rs.1000 2580 2205 244 192 62
Rs.1000-5000 130 80 9 4
Rs.5001-10000 143 75 3 3 1
Rs.10001-50000 515 305 25 7 5
Rs.50001-1 Lakh 372 224 19 13 2
Rs.1.01 – 5.0 Lakhs 1484 915 62 38 12
Rs.5.01 – 10.0 Lakhs 775 480 43 13 6
Rs.10.01 – 20.0 Lakhs 872 627 51 23 12
Rs.20.01 – 30.0 Lakhs 333 405 35 16 4
Rs.30.01 – 40.0 Lakhs 190 268 35 19 2
Rs.40.01 – 50.0 Lakhs 135 192 21 5 6
Rs.50.01 – 100.0 Lakhs 186 509 103 36 11
Rs. 1.0 – 1.5 Crores 3 198 51 24 5
Rs. 1.6 – 2.0 Crores 93 36 18 10
Rs. 2.1 – 5.0 Crores 80 101 51 16
Rs. 5.01 – 10.0 Crores 2 25 27 17
Rs. 10.01 – 20.0 Crores 13 7
Rs. 20.01 – 30.0 Crores 1
Rs. 30.01 – 40.0 Crores
Rs. 40.01 – 50.0 Crores
Above 50
Total 7718 6658 863 502 179
COMMERCIAL TAXES 413
20.5 DISTRIBUTION OF GST ASSESSEES BY TURNOVER SLABS
AND TAX SLABS 2017-18 (Contd.)
Tax Slabs
Turn over slabs
Rs. 300-400 Crores
Rs. 400-500 Crores
Rs. 500 and above Crores
Total
1 22 23 24 25
Upto Rs.1000 32 19 73 265105
Rs.1000-5000 1 1 39377
Rs.5001-10000 1 24655
Rs.10001-50000 2 3 72832
Rs.50001-1 Lakh 1 4 32857
Rs.1.01 – 5.0 Lakhs 5 2 8 55035
Rs.5.01 – 10.0 Lakhs 1 1 2 9210
Rs.10.01 – 20.0 Lakhs 3 1 2 4342
Rs.20.01 – 30.0 Lakhs 1 4 1323
Rs.30.01 – 40.0 Lakhs 3 3 687
Rs.40.01 – 50.0 Lakhs 2 3 6 403
Rs.50.01 – 100.0 Lakhs 5 1 13 871
Rs. 1.0 – 1.5 Crores 3 2 4 295
Rs. 1.6 – 2.0 Crores 3 2 5 167
Rs. 2.1 – 5.0 Crores 11 6 21 287
Rs. 5.01 – 10.0 Crores 9 9 20 109
Rs. 10.01 – 20.0 Crores 6 7 18 51
Rs. 20.01 – 30.0 Crores 1 17 19
Rs. 30.01 – 40.0 Crores 5 5
Rs. 40.01 – 50.0 Crores 1 2 3
Above 50 20 20
Total 90 54 231 507653
Source: Commercial Taxes Department, Chennai – 5
COMMERCIAL TAXES 414
20.6 DIVISION-WISE NUMBER OF ASSESSEES AND
TAX REVENUE 2017-18
CT Divisions
GOODS AND SERVICES TAX
No. of Assessees
% to State
Tax Revenue
(Rs.in crores)
% to State
1 2 3 4 5
Large Tax Payers Unit 52 0.01 38019.78 65.90
Chennai (N) * 36826 5.73 1569.48 2.72
Chennai (S) * 59972 9.32 2666.72 4.62
Chennai (E) * 43850 6.82 2719.08 4.71
Chennai (C) * 36919 5.74 3459.82 6.00
Tiruchirappalli 68434 10.64 2381.86 4.13
Vellore 65377 10.16 1004.15 1.74
Madurai 59261 9.21 645.84 1.12
Tirunelveli 59787 9.29 675.45 1.17
Coimbatore 110320 17.15 3002.96 5.21
Salem 102420 15.92 1543.86 2.68
STATE 643218 100.00 57689.01 100.00
* N : North ; S : South ; E : East ; C : Central TDS: Tax deducted at source
Source: Commercial Taxes Department, Chennai – 5