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 and 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 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 paid in to a Govt. treasury under this dept. head of account through the url:https://www.karuvoolam.tn.gov.in/
• Certificate of Registration will be issued in Form - 'A2'.
• Rate of Tax is Ten paise per unit on the electricity consumed
• Monthly return in Form - 'C2' should be submitted regularly along with the original remittance challan for the amount of tax calculated as above
• The rate of interest is 12% per annum for belated payments.

To know more, click the following links

• The Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
• The Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003

To download challans Click here

To download the forms click on the relevant link