Instructions for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017 - GST - States - INSTRUCTION NO. 05/2023/GST-II

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT CFMS No. 3520/2023 INSTRUCTION NO. 05/2023/GST-II Dated the. 28-12-2023 Subject: Instructions for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017-reg. It is brought to your notice that vide order no.03/2023/GST-II, dated 13.12.2023, issued by the Commissioner of State Tax, Taxation Inspectors have been specified as Proper Officers for the purposes of Registration, Amendment, Cancellation and Revocation of Cancellation of Registration under the relevant provisions of the HGST Act, 2017. Further vide order no. 04/2023/GST-II, dated 13.12.2023 they have been assigned jurisdiction as well for the purposes of carrying out the said functions. Now it has been decided to assign these functions to Taxation Inspectors in lieu of Excise and Taxation Officers. In this regard. following instructions are being issued for compliance by the Taxation Inspectors in discharge of their duties as Proper Officers: 1. All the applications for registration, amendment and cancellation are to be processed after duly verifying and scrutinizing the documents submitted by the applicant. In case of any discrepancy, the same needs to be duly communicated to the applicant and before passing any adverse order or before rejecting the application, the reply and supporting documents if any, submitted by the applicant have to be considered with due attention to Principles of Natural Justice. 2 Application for Cancellation of Registration as well as Application for Revocation of Cancelled Registration will be processed only after taking prior approval from jurisdictional Excise and Taxation officer on manual file till the time an online facility is developed. The proper officer i.e. Jurisdictional Taxation Inspector after examining the application shall put forward his report alongwith his/her recommendation to Jurisdictional Excise Taxation Officer who shall intimate to the proper officer his/her decision. The due time limit for processing such application shall be adhered in each case and under no circumstance, period of processing such application shall exceed 30 days as mandated under CGST Rules. Any delay or lapse in non-conforming to the time limit or relevant procedures shall be viewed seriously. Proper record of the proceedings has to be maintained. 3. Any notice for initiating Suo-moto Cancellation Proceedings against any taxpayer/registered person shall be initiated after due approval/permission from Jurisdictional Excise and Taxation Officer manually on file. Proper record of the proceedings has to be maintained. The instructions and timeline mentioned at point 2 shall apply here idem. 4. The proceedings for Suo-moto Cancellation of any registered person/taxpayer on directions of jurisdictional Excise and Taxation Officer has to be initiated on priority and action taken report on same to be submitted after conclusion of proceedings. 5. The entire functions in the Registration Module are to be carried out under the overall guidance and supervision of the jurisdictional Excise and Taxation Officer. Further, the entire process of registration carries more responsibilities and duties than the earlier assignment of Physical Verification being carried out by Taxation Inspector. 6. These instructions will come into effect from the 15 th January, 2024. The role mapping on BoWeb can be executed by respective Deputy Excise and Taxation Commissioner of the district and the role of Registration can be assigned for the respective Ward under their jurisdiction to the Taxation Inspector. Currently, as this role is assigned to Excise and Taxation Officer, therefore, the same can be reassigned and executed by using the Transfer of Charge facility available on BoWeb by the Deputy Excise and Taxation Commissioner as they have been assigned State Admin role. 7. The proper officer while executing above functions have to strictly adhere to the relevant laws and provisions of CGST Act, CGST Rules and notifications/instructions issued from time to time. 8. Difficulty in any, in the implementation of these instructions may kindly be brought to the notice of the Department. ASHOK KUMAR MEENA Commissioner of State Tax Haryana