the "Proper Officers" for various functions under the J&K GST Act. - 699-782/PS/CCT - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR COMMERCIAL TAXES DEPARTMENT EXCISE AND TAXATION COMPLEX, Solina Rambagh, Srinagar In exercise of the powers conferred upon the undersigned by clause (91) of section 2 read with sub-section (1) of section 5 of the Jammu and Kashmir Goods and Services Tax Act, 2017 , it is hereby ordered that the officers mentioned in column (4) of the list appended to this order shall be the Proper Officers for various functions under the said Act as mentioned in column (3) of the list. S.NO. SECTION SUBJECT PROPER OFFICERS IN THEIR JURISDICTION (1) (2) (3) (4) 1 10(5) Composition levy Deputy Commissioner, Assistant Commissioner, State Tax Officer and having jurisdiction. 2 25(8) Procedure for registration Assistant Commissioner and State Tax Officer having jurisdiction. 3 27(1) (Proviso) Special provisions relating to casual taxable person and non-resident taxable persons. Assistant Commissioner and State Tax Officer having jurisdiction. 4 28(1), 28(2) 28(2)(Proviso 1) 28(2) (Proviso 2) Amendment of registration Assistant Commissioner and State Tax Officer having jurisdiction. 5 29(1), 29(2) 29(2)(Proviso) Cancellation of registration Assistant Commissioner and State Tax Officer having jurisdiction. 6 30(1), 30(2) Revocation of cancellation of registration Assistant Commissioner and State Tax Officer having jurisdiction. 7 35(6) Accounts Records Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Deputy Commissioner Assistant Commissioner, State Tax Officer, State Tax Officer), State Tax Officer (SIU) having jurisdiction. 8 54(5), 54(6), 54(7) 54(10) Refund of tax Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Deputy Commissioner Assistant Commissioner State Tax Officer,), State Tax Officer (SlU) having jurisdiction. 9 56 (Explanation) Interest on delayed refund Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU),Deputy Commissioner Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 10 60(1), 60(2),60(3 Provisional Assessment Assistant Commissioner and State Tax Officer having jurisdiction. 11 61 (1), 61 (3) Scrutiny of returns Assistant Commissioner and State Tax Officer having jurisdiction. 12 62(1) Assessment of non-filers of returns Assistant Commissioner and State Tax Officer having jurisdiction. 13 63 Assessment of unregistered person Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction. 14 64(1) Summary Assessment in certain special cases Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction. 15 65(1), 65(6),65(7) Audit by tax authorities Commissioner, Additional Commissioner (Jammu Kashmir), Additional Commissioner (SIU), Deputy Commissioner, Assistant Commissioner State Tax Officer, State Tax Officer(SlU) having jurisdiction. 16. 66(6) Special Audit Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Deputy Commissioner, Assistant Commissioner, having jurisdiction. 17 67(1), 67(2), 67(2) (Proviso), 67(5), 67(8), (67)(9), (67)(11) Power of inspection, search and seizure Commissioner, Additional Commissioner (Jammu [Kashmir)and Deputy Commissioner, Assistant Commissioner, State Tax Officer, State Tax Officer (SlU) having jurisdiction. 18 68(3) Inspection of goods in movement Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Deputy Commissioner Assistant Commissioner, State Tax Officer, State Tax Inspectors, State Tax Inspectors 19 70(1) Power to summon persons to give evidence and produce document Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Deputy Commissioner Assistant Commissioner, State Tax Officer, , State Tax Officer(SlU) having jurisdiction. 20 71 (1), 71 (2) 71 Access to business premises Commissioner, Additional Commissioner (Jammu [Kashmir)and Deputy Commissioner, Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 21 73(1), 73(2) 73(3) 73(5), 73(6), 73(7) 73(9), 73(10) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner, State Tax Officer,), State Tax Officer(SlU) having jurisdiction. 22 74(1), 74(2) 74(3) 74(5) 74(6), 74(7) 74(9), 74(10) 74(11) (Explanation-2) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner Assistant State Tax Officer, , State Tax Officer(SlU) having jurisdiction. 23 75(2), 75(5), 75(6) 75(8) General provisions relating to determination of tax Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner, , State Tax Officer, State Tax Officer(SlU) having jurisdiction. 24 76(2), 76(3), 76(6) 76(8) Tax collected but not paid to government Additional Commissioner, Deputy Commissioner Assistant Commissioner, Assistant Commissioner State Tax Officer, State Tax Officer(SlU) having jurisdiction. 25 78(Proviso) Initiation of recovery proceedings Deputy Commissioner, Deputy Commissioner (SIU) Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 26 79(1), 79(1)(a) 79(1) (b), 79(1),79(1)(c)(i), 79(1)(d), 79(1)(e), 79(1)(f), 79(3) Recovery of tax Deputy Commissioner having jurisdiction. 27 81 (Proviso) Transfer of property to be void in certain cases Commissioner 28 123 Penalty for failure to furnish information return Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 29 126 (5) General disciplines related to penalty Commissioner, additional Commissioner (Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction 30 127 Power to impose penalty in certain cases Commissioner, Additional Commissioner (Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer and State Tax Officer(SlU) having jurisdiction 31 129(3), 129(6) (Proviso) Detention, seizure and release of goods and conveyances in transit Commissioner, Additional Commissioner(Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction 32 130(6), 130(7) Confiscation of goods or conveyances and levy of penalty Commissioner, Additional Commissioner(Jammu/Kashmir),Deputy Commissioner , Additional Commissioner (SIU), Assistant Commissioner, State Tax Office rand State Tax Officer(SIU) having jurisdiction 33 142 (1) Miscellaneous transitional provisions (Return of goods by un-regd. person) Assistant Commissioner and State tax officer having jurisdiction (P. l. Khateeb) I.A.S Commissioner, J K GST No.699-782/PS/CCT Dated 12.07.2017