9911796707
TMI BlogProper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the various sections of 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 sections of the Puducherry Goods and Services Tax Act, 2017 or the rules made there under Remarks (1) (2) (3) (4) 1. Joint Commissioner of State Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents. (xi.) rule 150 Requisition of assistance by police. 2. Deputy Commissioner of State Tax (i.) sub-sections (5), (6), (7) and (10) of section 54 Refund of tax. (ii.) sub-rule (4) of rule 86 Rejection of refund and re-credit to the electronic credit ledger. (iii.) Explanation to rule 86 Undertaking to proper officer with respect to sub-rule (4) of rule 86. (iv.) sub-rule (11) of rule 87 Rejection of refund and re-credit to the electronic cash ledger. (v.) Explanation 2 to rule 87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of fraud or deliberate suppression. (iv.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of section 74 Determination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression. (v.) sub-sections (2), (3), (6) and (8) of section 76 Tax collected but not paid to Government. (vi.) sub-section (1) of section 79 Recovery of tax. (vii.) section 123 Levy of penalty with respect to failure of furnishing an information return. (viii.) section 127 Levy of penalty in certain cases. (ix.) sub-section (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Recovery through land revenue authority. (xxii.) rule 156 Recovery through courts. (xxiii.) sub-section (6) of section 35 Determination of tax on goods and services that are not properly accounted. (xxiv.) sub-section (11) of section 67 Seizure of accounts, registers or documents with respect to inspection. (xxv.) sub-section (1) of section 70 Power to summon persons. (xxvi.) sub-rule (6) of rule 56 Determination of tax payable for storage of goods in other than declared places. (xxvii.) sub-rule (1) of rule 132 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (viii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of section 74 Determination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression. (ix.) sub-sections (2), (3), (6) and (8) of section 76 Recovery of tax not paid to Government but collected by the supplier. (x.) sub-section (1) of section 79 Recovery of tax. (xi.) section 123 Levy of penalty with respect to failure of furnishing an information return. (xii.) section 127 Levy of penalty in certain cases. (xiii.) sub-section (3) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rules (1),(2) and (3) of rule 151 Attachment of debts and shares. (xxvi.) rule 152 Attachment of property in custody of courts/public offices. (xxvii.) rule 153 Attachment of interest in partnership. (xxviii.) rule 155 Recovery through land revenue authority. (xxix.) rule 156 Recovery through courts. (xxx.) sub- section (6) of section 35 Determination of tax on goods and services that are not properly accounted. (xxxi.) sub-section (11) of section 67 Seizure of accounts, registers or documents with re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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