Proper officer to exercise and the powers and perform the functions - 12/2021 - VI(1)/219(a-2)/2021 - Tamil Nadu SGST

THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005. NOTIFICATION ISSUED BY COMMISSIONER OF STATE TAX, UNDER T.N.G.S.T ACT, 2017 AND T.N.G.S.T RULES 2017. [No. 12/2021-TNGST PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai, Friday, 30th July 2021, Aadi 14, Pilava, Thiruvalluvar Aandu-2052.] NOTIFICATION-II No.VI(1)/219(a-2)/2021. Notwithstanding anything contained in Notification No. 4/2017, dated 12-7-2017 issued by the Commissioner, the Commissioner in exercise of the powers conferred under sub-section (1) of Section 5 of the TNGST Act, 2017 hereby notifies that the officers mentioned in Col. (4) of the table appended below, shall be the Proper Officer, other than his/her own jurisdiction, to exercise the powers and perform the functions conferred on them under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 and rules made thereunder as mentioned in Column (2) of the table below in respect of computer generated cases assigned to him/her under faceless administration for the purpose of refund and also to conduct audit as authorized by the Joint Commissioner. CHAPTER SECTION SUBJECT PROPER OFFICER (1) (2) (3) (4) XI-Refunds 54 Refund Deputy Commissioner / Assistant Commissioner / State Tax Officer XIII-Audit 65 To inform the registered person, whose records are audited, about the findings, his rights and obligation and the reasons for such findings Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Officer This shall come into force immediately M.A. SIDDIQUE, Principal Secretary / Commissioner of State Tax.