TNEI Filing of Electricity Tax Returns : Tamil Nadu Electrical Inspectorate

Organisation : Tamil Nadu Electrical Inspectorate (TNEI)
Facility Name : Filing of Electricity Tax Returns
State : Tamil Nadu
Website : https://tnei.tn.gov.in/pages/display/75

How To File Electricity Tax Returns Online?

As per Section 8 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 and Rule 15 of Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003, Every licensee and every person other than licensee shall submit a return in Form C1/C2/C3/D1/D2 as the case may be to the Director before 15th day of the month next after that following month to which the return relates.

Related / Similar Facility : TNEI Registration of Generators

Procedure For e-Filing of Returns :
1. The person to whom the certificate of registration was issued and the licensee shall keep a book of Account in Form B1 or B2 or B3 as the case may be in the online portal

2. The Form B1 shall contain the name of the consumer, address of the consumer, number of units of electricty sold to the consumer, energy charge, fuel surcharge, other charges and net charge for the electricity supplied, amount of tax chargeable and date of disconnection of supply of electricity on failure of payment of electricity tax.

3. The Form B2 shall contain the number of units of electricty generated, amount of tax chargeable and paid thereon.

4. The From B3 shall contain the number of units of electricity generated, number of units of electricity sold to others and amount of tax chargeable and recovered thereon.

5. The return in Form C1 for sale of electricity, tax chargeable thereon shall be filed in the portal by the licensee other than generating plant.

6. The return in Form C2 for own consumption of electricity and tax chargeable thereon shall be filed by the captive generating plant other than a licensee.

7. The return in Form C3 for sale of surplus electricity and tax chargeable thereon shall be filed by the captive generating plant other than a licensee.

8. The return in Form D1 containing the name and address of the consumer who have made default payment of tax and the amount of tax which the licensee has been unable to recover from such consumer shall be filed by the licensee every month.

9. The return in Form D2 containing the name and address of the consumer who have made default payment of tax and the amount of tax which the generating plant owner has been unable to recover from such consumer shall be filed by the generating plant owner every month.

Apply Here : https://tnei.tn.gov.in/tax/

FAQ On Electricity Tax

Frequently Asked Questions FAQ On Electricity Tax

What is Electricity Tax?
Electricity Tax is levied on consumption or sale of electricity in the state of Tamil Nadu under The Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 and the Rules made there under.

Procedure For Registering Generators & Payment of Electricity Tax
Every Person other than licensee / State Govt. who has installed or proposes to install a generating plant should apply for registration of the generator in Form – ‘A1’ to the concerned Electricity Tax Inspecting Officer holding the post of Electrical Inspector along with e-challan for Rs.2,000/- (Rupees Two Thousand only) in case of a generating plant of capacity upto and inclusive of 500 kVA, Rs.4,000/- (Rupees Four Thousand only) in case of a generating plant of capacity exceeding 500 kVA and upto and inclusive of 2500 kVA, and Rs.8,000/- (Rupees Eight Thousand only) in case of a generating plant of capacity exceeding 2500 kVA under this dept. head of account paid through the url:https://www.karuvoolam.tn.gov.in/