Commissioner delegates the powers conferred on him to the officers - 13/2021-VI(1)/219(a-3)/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. [13/2021-TNGST PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai, Friday, 30th July 2021, Aadi 14, Pilava, Thiruvalluvar Aandu-2052.] NOTIFICATION-III No.VI(1)/219(a-3)/2021. In exercise of the powers conferred under sub-section (3) of Section 5 of the TNGST Act, 2017, the Commissioner hereby delegates the powers conferred on him to the officers mentioned in Col. (4) of the table appended below, 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 there under as mentioned in Column (2) of the table below: CHAPTER SECTION SUBJECT OFFICER TO WHOM POWER IS DELEGATED (1) (2) (3) (4) XIII-Audit Sub-section (1) of Section 65 read with proviso to section 65(4) To issue a general or a special order to undertake audit of any registered person for such period, at such frequency in respect of cases identified through System and to issue authorization to the proper officers to conduct audit of such cases. Joint Commissioner (ST) Territorial This shall come into force immediately. M.A. SIDDIQUE, Principal Secretary / Commissioner of State Tax.