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TMI BlogSpecification of Proper officers under the Haryana Goods and Services Tax Act, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 2. 25 To register a person who is liable to be registered under this Act including the person who fails to obtain registration. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 3. 27 proviso To extend the period of validity of the certificate of registration issued to a casual taxable person or a non-resident taxable person by a further period not exceeding ninety days Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 4. 28(1) An application for amendment to be made before the proper officer. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 5. 28(2) To approve or reject an application for amendment of a registration certificate. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 6. 29(1) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 7. 29(2) To cancel a registration certificate on his own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 20. 61 Scrutiny of returns. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 23. 62 Assessment of non-filers of returns Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 25. 63 Best judgment assessment of unregistered persons liable to pay tax. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 26. 64(1) Summary assessment in certain special cases. Deputy Excise & Taxation commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Oficer of State Tax 27. 65(1) and (2) Audit by tax authority Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 28. 65(6) and 7 Audit by tax authority Deputy Excise & Taxation Commissioner of State T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 39. 70(1) Power to summon persons Joint Excise & Taxation Commissioner, Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 40. 71(1) To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Joint Excise & Taxation Commissioner 41. 73(1) Determination of tax and issuance of notice and adjudication in cases other than fraud or suppression under sub-section (1), (2), (3), (5), (6), (7), (9) and (10) of section 73. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 42. 73(2) Issuance of notice atleast three months prior to the time limit Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 43. 73(3) To serve a statement containing the details of tax not paid or short paid or erroneously refunded or input tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 53. 74(6) On receipt of information shall not serve any notice under sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 54. 74(7) To issue the notice as provided for in sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 55. 74(9) To determine the amount of tax, interest and a penalty and issue an order. Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 56. 74(10) To issue the order under sub-section (9) within three years from the due date for furnishing of annual return Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 57. 75(2) General provisions relating to determination of tax Deputy Excise & Taxation Commissioner of State Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 68. 81 (proviso) To give permission to charge or transfer any property made for adequate consideration and in good faith. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 69. 123 To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 70. 126 General provision to penalty and consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor when quantifying a penalty for that person. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 71. 127 To issue an order levying penalty under this section. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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