9911796707
TMI BlogASSIGN THE FUNCTIONS TO BE PERFORMED UNDER RGST ACT 2017 BY A PROPER OFFICERX X X X Extracts X X X X X X X X Extracts X X X X ..... nder this Act by a proper officer under different sections of the said Act as mentioned in the entries in column 2 of the schedule given below and described in the corresponding entries at column 3 of the said Schedule, to the Proper Officers specified in the corresponding entries in column 4 thereof, subject to the condition that the functions assigned so shall be performed only within their jurisdiction, unless otherwise specified: SCHEDULE S. No. Section Functions Assigned Designation of Proper Officer 1. 2. 3. 4. 1. 10(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish details of supply of goods and services and for stock of goods, to E-commerce operators. Additional Commissioner of State Tax 9. 54(5), (6), (7) (10) Refund of tax Joint/ Deputy/ Assistant Commissioner of State ??? 10. 60 (1), (2) (3) Provisional assessment, furnishing of surety or security and passing the final order. Joint/ Deputy/ Assistant Commissioner of State Tax 11. 60(3) Proviso To extend the time period for provisional assessment upto six months Additional Commissioner of State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To conduct special audit with prior approval of the Commissioner Joint/ Deputy Commissioner of State ??? 20. 67 (1) Proper officer for the purpose of authorizing any other officer/officers for inspection at any place of business of the taxable person of the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. Additional Commissioner of State Tax 21. 67(2) Proper officer for the purpose of authorizing any other officer officers to search, and seize the goods, documents or books or things and confiscation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint Deputy Commissioner of State ??? 29. 70(1) Power to summon persons Joint/ Deputy/ Assistant Commissioner of State Tax 30. 70(1) To authorize the officers to have access to business premises Additional Commissioner of State Tax 31. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful mis-statement or suppression of facts. Joint/ Deputy/ Assistant Commissioner of State Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny person who fails to furnish any information under section 150 to pay a penalty. Joint Deputy/ Assistant Commissioner of State Tax 39. 126 (5) To 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. Joint Deputy/ Assistant Commissioner of State Tax 40. 127 Power to impose penalty in certain cases. Joint/ Deputy/ Assistant Commissioner of State Tax 41. 129 (3) To issue notice and pass an order in relation to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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