The Commercial Tax Organisation came into being on the 1st April, 1947 with Head Quarters at Cuttack for collection of Sales Tax. It was in-charge of the "Collector of Commercial Taxes, Odisha". As the Head of the Organisation, the post of "Commissioner of Commercial Taxes, Odisha" was created w.e.f. 24th August, 1956. The "Commissioner of Commercial Taxes, Odisha" replaced the "Collector of Commercial Taxes" w.e.f. 29th May, 1957. The Organisation remained under the administrative control of the Finance Department of the Govt. of Odisha upto the 29th November, 1951. From the 30th November, 1951, administrative control was transferred from the Finance Department to the Revenue (Commercial Taxes) Department, Sambalpur. Again the administrative control was transferred to Finance Department w.e.f. 28th October, 1956. The main activity of the organisation involves administration and collection of indirect taxes under Odisha Value Added Tax Act, 2004, Odisha Sales Tax Act, 1947, Central Sales Tax Act, 1956, Odisha Entertainment Tax Act, 2006, Odisha Luxury Tax Act, 1995, Odisha Entry Tax Act, 1999, Odisha State Tax on Professions, Traders, Callings & Employments Act, 2000.
Since 1st July 2017, the Organisation is responsible for administration of Goods and Services Tax Act in the State. It is renamed as “Commissionerate of CT & GST, Odisha” under the Finance Department, Government of Odisha.
At present, the Commissionerate has its Head Quarters at Banijyakar Bhawan, Cuttack. It consists of 12 CT & GST Territorial Ranges, 45 CT & GST Circles, 14 CT & GST Assessment Units, 6 Vigilance Divisions, 6 Enforcement Ranges and 21 Investigation Units geographically spread across the State of Odisha.