A new method to construct $q$-ary complementary sequence sets (CSSs) and complete complementary codes (CCCs) of size $N$ is proposed by using desired para-unitary (PU) matrices. The concept of seed PU matrices is introduced and a systematic approach on how to compute the explicit forms of the functions in constructed CSSs and CCCs from the seed PU matrices is given. A general form of these functions only depends on a basis of the functions from $\Z_N$ to $\Z_q$ and representatives in the equivalent class of Butson-type Hadamard (BH) matrices. Especially, the realization of Golay pairs from the our general form exactly coincides with the standard Golay pairs. The realization of ternary complementary sequences of size $3$ is first reported here. For the realization of the quaternary complementary sequences of size 4, almost all the sequences derived here are never reported before. Generalized seed PU matrices and the recursive constructions of the desired PU matrices are also studied, and a large number of new constructions of CSSs and CCCs are given accordingly. From the perspective of this paper, all the known results of CSSs and CCCs with explicit GBF form in the literature (except non-standard Golay pairs) are constructed from the Walsh matrices of order 2. This suggests that the proposed method with the BH matrices of higher orders will yield a large number of new CSSs and CCCs with the exponentially increasing number of the sequences of low peak-to-mean envelope power ratio.