Power of GST officer - GST Ready Reckoner - GST

Power of the proper officer to issue notice upon the E-commerce operator Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to (a) supplies of goods or services or both effected through such operator during any period; or (b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever name called, managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice.[ sub-section (12) of Section 52 of CGST Act ] Every operator on whom a notice has been served under sub-section (12) of Section 52 of CGST Act shall furnish the required information within fifteen working days of the date of service of such notice. Any person who fails to furnish the information required by the notice served under sub-section (12) of Section 52 of CGST Act shall, without prejudice to any action that may be taken under section 122 of CGST Act , be liable to a penalty which may extend to twenty-five thousand rupees. Cancellation of GST Registration If proper officer is satisfied that a person to whom a certificate of registration in Form GST REG-06 has been issued is no longer liable to collect tax at source, the said officer may cancel the registration upon an enquiry or pursuant to any other proceeding. The proper officer may issue a notice in Form GST REG-17 to the registered person to show cause within 7 working days as to why his registration should not be cancelled. The reply within 7 working days as to why his registration should not be cancelled . The reply to the show cause notice shall be furnished in Form GST REG-18. Where the reply furnished is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in Form GST REG-20. Cancellation shall be communicated in Form GST REG-08. Other penalties on E-commerce operator As per Section 122 of CGST Act If the E-commerce operator - Fails to collect tax, or Collectes an amount which is less than the amount required to be collected, or Fails to pay the tax collected to the credit of the appropriate government. he shall be liable to pay penalty of 10,000/- or an amount equal to the amount in default, whichever is higher