GST – States – F.No. 3251/CTD/GST/2017 – Dated:- 8-8-2017 – F.No. 3251/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, dt. 08.08.2017 NOTIFICATION Subject: Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017 In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) the Commissioner 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 Rema
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securities with respect to release of seized goods. (ix.) sub-section (1) of section 70 Power to summon persons. (x.) sub-rule (1) of rule 132 Power to summon persons to give evidence and to produce 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 Undertaking to proper officer with respect to sub-rule (11) of rule 87. (vi.) sub-rules (2) and (3) of rule 90 Application for refund. (vii.) sub-rules (2) and (3) of rule 91 Order of refund. (viii.) sub-rules(l), (2), (3), (4) and (5) of rule 92 Sanctioning of refund. (ix.) Explanation to rule 93 Undertaki
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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) of section 129 Notice and orders relating to detention, seizure and release of goods and conveyances in transit. (x.) sub-sections (6) and (7) of section 130 Confiscation of goods/conveyances. (xi.) sub-section (1) of section 142 Returned goods identifiable to the satisfaction of the officers. (xii.) sub-rule (2) of rule 82 Furnishing of details of inward supplies by any person issued UID for purposes other than refund. (xiii.) rule 143 Recovery by deduction from any money owed. (xiv.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144 Recovery by sale of goods. (xv.) sub-rules (1) and (2) of rule 145 Recovery from third person. (xvi.) rule 146 Recovery through a decree. (xvii.) sub-rules (1), (2), (3), (5), (6), (7), (8), (12), (14) and (15) of rule 147 Recovery by sale of movable o
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(xxx.) sub-section (3) of section 68 Inspection of goods in movement. (xxxi.) sub- rule (17) of rule 56 Production of documents by carriers. (xxxii.) sub- rule (5) of rule 58 Storage of goods by godown owners. 4. Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer of State Tax (i.) section 60 Provisional assessment. (ii.) section 61 Scrutiny of returns. (iii.) section 62 Assessment of non filers of returns. (iv.) section 63 Assessment of unregistered person. (v.) section 64 Summary assessment. (vi.) section 65 Audit by tax authorities. (vii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 73 Determination of tax not paid or credits wrongly availed not as a result of fraud or deliberate suppression. (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
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(xxi.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144 Recovery by sale of goods. (xxii.) sub-rules (1) and (2) of rule 145 Recovery from third person. (xxiii.) rule 146 Recovery through a decree. (xxiv.) sub-rules (1), (2), (3), (5), (6), (7), (8), (12), (14) and (15) of rule 147 Recovery by sale of movable or immovable property. (xxv.) sub-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 respect to inspection. (xxxii.) sub-section (1) of section 70 Power to summon persons. (xxxiii.) sub-rule (6) of rule 56 Determination of tax paya
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