“Proper Officer” for various functions referred to in the Act - 12-4/78 - Himachal Pradesh SGST

NOTIFICATIONS BY HEADS OF DEPARTMETS, Etc. EXCISE AND TAXATION DEPARTMENT DATED: 30 th JUNE, 2017 In exercise of the authority conferred on the undersigned under sub-section (91) of Section 2 read with sub-section (1) of Section 5 of the Himachal Pradesh Goods and Services Tax Act, 2017 , it is hereby ordered that the Proper Officer for various functions referred to in the Act , shall be those Officer(s) as mentioned against each function in the list appended to this order. S.NO. SECTION SUBJECT PROPER OFFICERS IN THEIR JURISDICTION 1 6, 6(1), 6(2)(a) 6(2)(b) Authorization of officers of central tax as proper officers in certain circumstances Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner, Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 2 10(5) Composition levy Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer and State Tax Officer (Flying Squad) having jurisdiction. 3 25(8) Procedure for registration Assistant Commissioner and State Tax Officer having jurisdiction. 4 27(1) (Proviso) Special provisions relating to casual taxable person and non-resident taxable persons. Assistant Commissioner and State Tax Officer having jurisdiction. 5 28(1), 28(2) 28(2) (Proviso 1) 28(2) (Proviso 2) Amendment of registration Assistant Commissioner and State Tax Officer having jurisdiction. 6 29(1), 29(2) 29(2) (Proviso) Cancellation of registration Assistant Commissioner and State Tax Officer having jurisdiction. 7 30(1), 30(2) Revocation of cancellation of registration Assistant Commissioner and State Tax Officer having jurisdiction. 8 35(6) Accounts and other records Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit) and State Tax Officer (Flying Squad) having jurisdiction. 9 54(5), 54(6), 54(7) 54(10) Refund of tax Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner ( Flying Squad), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit) and State Tax Officer (Flying Squad) having jurisdiction. 10 56 (Explanation) Interest on delayed refund Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit) and State Tax Officer ( Flying Squad ) having jurisdiction. 11 60(1), 60(2), 60(3) Provisional Assessment Assistant Commissioner and State Tax Officer having jurisdiction. 12 61(1), 61(3) Scrutiny of returns Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (EIU), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit),State Tax Officer(EIU), State Tax Officer ( Flying Squad ) Assistant State Tax Officer, Assistant State Tax Officer (Audit), Assistant State Tax Officer(LTPU), Assistant State Tax Officer (EIU), State Tax Inspectors, State Tax Inspectors (Audit), State Tax Inspectors (LTPU) and State Tax Inspectors(EIU) having jurisdiction. 13 62(1) Assessment of non-filers of returns Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer (Flying Squad) having jurisdiction. 14 63 Assessment of unregistered person Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer and State Tax Officer (Flying Squad) 15 64(1) Summary Assessment in certain special cases Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ), Assistant Commissioner, Assistant Commissioner (LTPU), State Tax Officer and State Tax Officer (Flying Squad) having jurisdiction. 16 65(1), 65(6), 65(7) Audit by tax authorities Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 17 66(6) Special Audit Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer (Flying Squad) having jurisdiction. 18 67(1), 67(2), 67(2) (Proviso), 67(5) 67(7)(Proviso) 67(8), 67(9),67(11) Power of inspection, search and seizure Commissioner, Additional Commissioner (TRU)and Joint Commissioner (Enforcement) having jurisdiction 19 68(3) Inspection of goods in movement Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer, State Tax Officer (Flying Squad) Assistant State Tax Officer, Assistant State Tax Officer (Flying Squad), State Tax Inspectors, State Tax Inspectors (Flying Squad) 20 70(1) Power to summon persons to give evidence and produce document Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (EIU), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit),State Tax Officer(EIU), State Tax Officer (Flying Squad) having jurisdiction. 21 71(1), 71(2) 71(2)(i) Access to business premises Officers authorized by the proper officer as per Section 67 22 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 Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad) ,Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 23 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 Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 24 75(2), 75(5), 75(6) 75(8) General provisions relating to determination of tax Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 25 76(2), 76(3), 76(6) 76(8) Tax collected but not paid to government Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 26 78 (Proviso) Initiation of recovery proceedings Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 27 79(1), 79(1) (a) 79(1) (b), 79(1) (c)(i), 79(1)(d) 79(1)( e) 79(1)(f), 79(3) Recovery of tax Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 28 81 (Proviso) Transfer of property to be void in certain cases Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 29 123 Penalty for failure to furnish information return Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 30 126 (5) General disciplines related to penalty Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction. 31 127 Power to impose penalty in certain cases Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer (Flying Squad) having jurisdiction. 32 129(3), 129(6) (Proviso) Detention, seizure and release of goods and conveyances in transit Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer with the prior approval from Assistant Commissioner and State Tax Officer (Flying Squad) with the prior approval from Deputy Commissioner (Flying Squad) having jurisdiction 33 130(6), 130(7) Confiscation of goods or conveyances and levy of penalty Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer with the prior approval from Assistant Commissioner and State Tax Officer (Flying Squad) with the prior approval from Deputy Commissioner (Flying Squad) having jurisdiction 34 142 (1) Miscellaneous transitional provisions (Return of goods by un-regd. person) Assistant Commissioner and State tax officer having jurisdiction