**Executive Summary**
This document, issued by the Chief Electrical Inspector to Government, Chennai, notifies the online availability of specific services under the Tamil Nadu Information Technology (Electronic Services Delivery) Rules, 2016. These services pertain to the online filing of electricity tax returns and the issuance of electricity tax exemption certificates. The effective date of this notification is February 14, 2024.
**Key Points / Main Content**
* **Online Filing of Electricity Tax Returns:**
* The following returns related to electricity tax can be filed online:
* Form B1: Books of accounts by licensees other than Captive Generating Plants.
* Form B2: Books of accounts by Captive Generating Plants and non-licensees for self-consumption.
* Form B3: Books of account by owner of Captive Generating Plant engaged in sale of surplus electricity.
* Form C1: Return for sale of electricity and tax by licensees other than Captive Generating Plants.
* Form C2: Return for self-consumption of electricity by Captive Generating Plants or non-licensees.
* Form C3: Return for sale of surplus electricity and tax by Captive Generating Plants.
* Form D1: Return by licensees other than owners of Captive Generating Plants.
* Form D2: Return by owners of Captive Generating Plants.
* **Online Issuance of Electricity Tax Exemption Certificate:**
* Electricity Tax Exemption certificates under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 can be issued through a new single window portal.
* **Designated Officers:**
* Electrical Inspectors cum Electricity Tax Inspecting Officers are designated for the delivery of the online filing of electricity tax returns.
* The Chief Electrical Inspector to Government cum Director of Electricity Tax is designated for the delivery of the issuance of electricity tax exemption certificates.
**Impact Analysis**
**Stakeholder: Licensees (other than Captive Generating Plants), Captive Generating Plants, Non-Licensees, and Owners of Captive Generating Plants**
**Impact**
These stakeholders are now required to file electricity tax returns online for the specified forms (B1, B2, B3, C1, C2, C3, D1, D2). Additionally, these stakeholders can request and obtain the issuance of electricity tax exemption certificates under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003, through a new single window portal.
**Action Required**
* Transition to online filing of electricity tax returns for the specified forms.
* Utilise the single window portal for obtaining electricity tax exemption certificates.
**Stakeholder: Electrical Inspectors cum Electricity Tax Inspecting Officers**
**Impact**
Responsible for overseeing and processing the online filing of electricity tax returns.
**Action Required**
Ensure infrastructure for supporting the online service of electricity tax returns is adequate.
**Stakeholder: Chief Electrical Inspector to Government cum Director of Electricity Tax**
**Impact**
Responsible for overseeing the online issuance of electricity tax exemption certificates.
**Action Required**
Ensure infrastructure for supporting the online service of the electricity tax exemption certificates issuance is adequate.
Key Entities Referenced
The Tamil Nadu Information Technology (Electronic Services Delivery) Rules, 2016: The primary set of rules under which the online services are being notified and delivered through electronic mode.
Chief Electrical Inspector to Government: Key authority responsible for notifying online services and designated officer for delivery in some cases; located in Chennai.
Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003: Act related to the Issuance of Electricity Tax Exemption certificate.