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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 ..... Section No. Subject Proper Officer (1) (2) (3) (4) 1 10(5) To determine 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 applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... default in case of tax deduction at source Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 16 52(12) To issue notice to an e-commerce operator to furnish information Additional Commissioner/Deputy Commissioner of State Tax. 17 52(14) To penalize the person who fails to furnish the information required under sub-section (12) of Section 52 Additional Commissioner/Deputy Commissioner. 18 54(4) To verify the amount claimed as refund being less than two lakh rupees where no documentary evidences to be furnished Deputy Commissioner. 19 54(5) To make refund of excess tax or input tax credit other than refund on a provisional basis Deputy Commissioner. 20 54(6) To make refund on account of export of goods or services or both made by registered persons on a provisional basis D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer. 33 63 Best judgment assessment of unregistered persons liable to pay tax Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 34 64(1) Summary assessment in certain special cases Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 35 65(6) Audit Report Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 26 65(7) To initiate action under Section 73 or 74 upon detection of tax not paid as a result of audit Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 37 66(1) Proposal to Commissioner for special audit Additional Commissioner/Deputy Commissioner. 38 66(2) To extend the period of submission of report in case of special audit Additional Commissioner/Deputy Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judication in cases of fraud or suppression under sub-section (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 62 74(2) Issuance of notice at least six months prior to the time limit Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 63 74(3) To serve a statement containing details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 64 74(5) Tax to be ascertained and officer to be informed in writing of such payment Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 65 74(6) On receipt of information shall not serve any notice under sub-section (1) Deputy Commissioner of State/ /State Tax Officer/Assistant State Tax Officer. 66 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s decision Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 77 78 To initiate recovery proceedings against non-payment of tax payable under the Act Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 78 79(1) Functions to be performed under sub-sections (1) to (3) of Section 79 in relation to recovery of any amount recoverable from any person Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 79 79(3) To recover the amount of central tax from the person as if it were an arrear of State tax and credit the amount so recovered to the account of the Central Government Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 80 79(4) To credit the amount recovered to the account of respective governments, proportionately Deputy Commissioner. 81 81 (proviso) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tax Officer/Assistant State Tax Officer. 96 126(6) To verify the penalty is a fixed sum or expressed as a fixed percentage or not Deputy Commissioner of State Tax. 97 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 109 139 To issue certificate of registration on provisional basis in case of migration Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 110 141(1) Extension of period for return of goods after job work Commissioner of State Tax. 111 141(2) Extension of period for return of semi-finished goods Commissioner of State Tax. 112 142(1) Identifying goods sold under existing law returned not earlier than six months prior to the appointed day and returned on or after the appointed day State Tax Officer/Assistant State Tax Officer. 113 142(12) Extension of the period for return of goods sent on approval basis Commissioner of State Tax. 114 153 Taking assistance from an expert for scrutiny, inquiry, investigation, etc. Additional Commissioner/Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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