Proper officer relating to provisions of Registration and Composition under the Puducherry Goods and Services Tax Act, 2017. - F.No. 3251/CTD/GST/2017 - Puducherry SGST

F.No.3251/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, dt.19.09.2017 NOTIFICATION Subject: Proper officer relating to provisions of Registration and Composition under the Puducherry Goods and Services Tax Act, 2017. In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) the Commissioner of State Tax, Puducherry, hereby assigns the officers mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to registration and composition under the Puducherry Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in column (3) of the said Table, namely:- Table Sl.No. Designation of the Officer Functions under Section of the GST, 2017 or the rules made thereunder Remarks 1. Commercial Tax Officer (Mahe) - For Mahe Region/Deputy Commercial Tax Officer (RC) - For Puducherry Region/Deputy Commercial Tax Officer (Yanam) - For Yanam Region/Commercial Tax Officer (Karaikal) - For Karaikal Region i. sub- section (5) of section 10 Composition levy ii. sub-sections (1), proviso of section 27 Special provisions relating to casual taxable person and non-resident taxable person. iii. sub- sections (1), (2), proviso of section 28 Amendment of registration. iv. sub- sections (1), (2), proviso of section 29 Cancellation of registration. v. sub-sections (1), (2) of section 30 Revocation of cancellation of registration. vi. rule 6 Validity of Composition levy vii. sub-rule (1), (2), (3), (4), (5) of rule 9 Verification of the application and approval. viii. sub-rule (4) of rule 10 Issue of registration certification. ix. sub-rule (2), proviso of rule 12 Grant of registration to person required to deduct tax at source or to collect tax at source. x. sub-rule (1) of rule 16 Suo moto registration. xi. sub-rule (2) of rule 17 Assignment of Unique Identity Number to certain special entities. xii. sub-rule (2), (4), (5), proviso of rule 19 Amendment of registration. xiii. sub-rule (1) of rule 22 Cancellation of registration. xiv. sub-rule (1), (2)b, (3) of rule 23 Revocation of cancellation of registration. xv. sub-rule (2)c, (3), (4) of rule 24 Migration of persons registered under the existing law. xvi. rule 25 Physical verification of business premises in certain cases. xvii. sub-rule (3) of rule 26 Method of authentication. 2. The powers will be deemed to have been assigned with effect from the date of notification. (G.SRINIVAS) Commissioner of State Tax Puducherry