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TMI BlogAssigns the functions to be performed under this Act by a proper officer.X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax and penalty referred to in this section Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 2 22 to 26 read with Rule/s 8 to 26 of the Goa GST Rules, 2017 Verification, approval of registration, issuing registration certificate, rejection of application for registration, to register a person who is liable to be registered under this Act including the person who fails to obtain registration State Tax Officer/Assistant State Tax Officer. 3 27(1) (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 State Tax Officer/Assistant State Tax Officer. 4 28(1) An application for amendment to be made before the proper officer State Tax Officer/Assistant State Tax Officer. 5 28(2) To approve or reject an application for amendment of a registration certificate State Tax Officer/Assistant State Tax Officer. 6 29(1) To cancel a registration certificate on his own motion or upon application State Tax Officer/Assistant State Tax Officer. 7 29(2) To cancel a registration certificate on his own motion State Tax Officer/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner. 25 60(1) Provisional assessment on application Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 26 60(2) To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 27 60(3) To pass final assessment order to finalise a provisional assessment Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 28 61(1) Scrutiny of returns State Tax Officer/Assistant State Tax Officer. 29 61(2) To intimate the person that the explanation is found acceptable State Tax Officer/Assistant State Tax Officer. 30 61(3) Audit or inspection, search and seizure or adjudication resulting from scrutiny of returns Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 31 62(1) Assessment of non-filers of returns Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 32 62(2) To levy interest under Section 50(1) or late fee under Section 47 Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 33 63 Best judgment assessment of unregistered persons liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner/State Tax Officer/ /Assistant State Tax Officer. 48 67(11) To seize accounts, registers or documents produced before a proper officer Additional Commissioner/Deputy Commissioner/State Tax Officer/ /Assistant State Tax Officer. 49 68(3) To intercept any conveyance to inspect documents, devices and goods Additional Commissioner/Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 50 69(1) To authorise any officer of State Tax to arrest a person committing offence Additional Commissioner/Deputy Commissioner. 51 70(1) Power to summon person Additional Commissioner/Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 52 71(1) To have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, for carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue; upon authorisation by an officer not below the rank of Deputy Commissioner Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 53 73(1) Determination of tax and issuance of notice and adjudication in cases other than fraud or suppression under sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded for in subsection (1) Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 67 74(9) To determine the amount of tax, interest and penalty and issue an order Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 68 74(10) To issue an order under sub-section (9) within three years from the due date for furnishing of annual return Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 69 75(2) General provisions relating to determination of tax as provided in subsections (2), (5), (6) and (8) of Section 75 Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 70 75(5) To grant time to the person and adjourn the hearing for reasons to be recorded in writing Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 71 75(6) To set out the relevant facts and the basis of his decision Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 72 75(8) To modify the amount of interest and penalty as per the order of appellate authority Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 73 76(2) Functions to be performed under subsections (2), (3), (6) and (8) where tax collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 108 To call for and examine the record of any proceedings Commissioner of State Tax. 89 112 To call for and examine the record of any order passed by the appellate authority under this Act or Central GST Act Commissioner of State Tax/Additional Commissioner. 90 113(3) To bring to the notice of Appellate Tribunal any error apparent on the record for rectification Commissioner of State Tax/ /Additional Commissioner/Deputy Commissioner. 91 122 Penalty for certain offences Additional Commissioner/Deputy Commissioner/State Tax Officer/ Assistant State Tax Officer. 92 123 To direct any person who fails to furnish any information under Section 150 to pay a penalty not exceeding five thousand rupees Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 93 124 Fine for failure to furnish statistics Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 94 125 General Penalty Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 95 126(5) To consider the fact of disclosure of the circumstances of a breach of tax law by a person as a mitigating factor when quantifying a penalty for that person Deputy Commissioner/State T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Commissioner of State Tax. 114 153 Taking assistance from an expert for scrutiny, inquiry, investigation, etc. Additional Commissioner/Deputy Commissioner of State Tax. 115 154 Power to take samples of goods Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 116 159(1) Publication of information in respect of person in public interest Additional Commissioner/Deputy Commissioner of State Tax. 117 161 Rectification of errors apparent on record Commissioner of State Tax/Additional Commissioner/Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 118 163 Levy of fee to provide copy of order or document Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. The powers and duties assigned by this order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from time to time. This Order shall be deemed to have come into force from the 1st day of July, 2017, except for entry at serial number 2 in the Schedule hereinabove, for which it shall be deemed to have come into force from the 22nd day of June, 2017. Dipak M. Bandekar, Commissioner of State Tax. Panaji, 29th November, 2017. X X X X Extracts X X X X X X X X Extracts X X X X
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