the Proper Officers for various functions under the J&K GST Act. – GST – States – 699-782/PS/CCT – Dated:- 12-7-2017 – GOVERNMENT OF JAMMU AND KASHMIR COMMERCIAL TAXES DEPARTMENT EXCISE AND TAXATION COMPLEX, Solina Rambagh, Srinagar In exercise of the powers conferred upon the undersigned by clause (91) of section 2 read with sub-section (1) of section 5 of the Jammu and Kashmir Goods and Services Tax Act, 2017, it is hereby ordered that the officers mentioned in column (4) of the list appended to this order shall be the "Proper Officers" for various functions under the said Act as mentioned in column (3) of the list. S.NO. SECTION SUBJECT PROPER OFFICERS IN THEIR JURISDICTION (1) (2) (3) (4) 1 10(5) Composition levy Deputy Commissioner, Assistant Commissioner, State Tax Officer and having jurisdiction. 2 25(8) Procedure for registration Assistant Commissioner and State Tax Officer having jurisdiction. 3 27(1) (Proviso) Special provisions relating to casual taxable person and
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nd Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU),Deputy Commissioner Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 10 60(1), 60(2),60(3 Provisional Assessment Assistant Commissioner and State Tax Officer having jurisdiction. 11 61 (1), 61 (3) Scrutiny of returns Assistant Commissioner and State Tax Officer having jurisdiction. 12 62(1) Assessment of non-filers of returns Assistant Commissioner and State Tax Officer having jurisdiction. 13 63 Assessment of unregistered person Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction. 14 64(1) Summary Assessment in certain special cases Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction. 15 65(1), 65(6),65(7) Audit by tax authorities Commissioner, Additional Commissioner (Jammu Kashmir), Additional Commissioner (SIU), Deputy Commissioner, Assistant Commissioner State Tax Officer, State Tax Officer(SlU) having jurisdict
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, Additional Commissioner (Jammu [Kashmir)and Deputy Commissioner, Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 21 73(1), 73(2) 73(3) 73(5), 73(6), 73(7) 73(9), 73(10) 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 willful misstatement or suppression of facts Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner, State Tax Officer,), State Tax Officer(SlU) having jurisdiction. 22 74(1), 74(2) 74(3) 74(5) 74(6), 74(7) 74(9), 74(10) 74(11) (Explanation-2) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner Assistant State Tax Officer, , State Tax Of
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mmissioner (Jammu/Kashmir), Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 29 126 (5) General disciplines related to penalty Commissioner, additional Commissioner (Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction 30 127 Power to impose penalty in certain cases Commissioner, Additional Commissioner (Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer and State Tax Officer(SlU) having jurisdiction 31 129(3), 129(6) (Proviso) Detention, seizure and release of goods and conveyances in transit Commissioner, Additional Commissioner(Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction 32 130(6), 130(7) Confiscation of goods or conveyances and levy of penalty Commission
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