GST – Proper officer to exercise and the powers and perform the functions – Regarding.
04-Re 085/2016 Taxation Dated:- 12-7-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
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Document 1
RNMENT
GOVE
TRUTH A
OF
ALONE
TAMIL
NADU
TRADAPHS
Office of the Additional Chief Secretary/
Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai-600 005.
Notification issued by
Commissioner of Commercial Taxes,
under T.N.G.S.T Act 2017 & T.N.G.S.T Rules 2017.
No.4]
Rc 085/2016 Taxation Al
CHENNAI, TUESDAY, JULY 12, 2017
Aani 28, Hevilambi, Thiruvalluvar Aandu-2048
NOTIFICATION
In exercise of the power conferred under sub-section (1) of section 5 of the Tamil Nadu
Goods and Services Tax Act, 2017 and the rules framed thereunder, the Commissioner of
Commercial Taxes, Tamil Nadu, hereby notifies that the officers mentioned in column (4) of the
table below as Proper Officer to exercise the powers and perform the function
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Determination of tax in respect of
goods and services not accounted
for
Refund
XII-Assessment
60
Provisional Assessment
61
62
62
63
64
HP
XIII-Audit
65
99
66
Scrutiny of returns
Assessment of non-filers
Assessment of un-registered
person
Summary Assessment
To inform the registered person,
whose records are audited, about
the findings, his rights and
obligation and the reasons for
such findings and Initiation of
assessment u/s 73 and 74
Initiation of assessment u/s 73
and 74 based on special audit
Assistant Commissioner/
State Tax Officer
Deputy Commissioner/
Assistant Commissioner/
State Tax Officer
Deputy Commissioner/
Assistant Commissioner/
State Tax Officer
Deputy Commissioner/
Assistant Commissioner/
State Tax Officer
Deputy Commissioner/
Assistant Commissioner/
State Tax Officer
Deputy Commissioner/
Assistant Commissioner/
State Tax Officer/
Deputy State Tax Officer
Deputy Commissioner/
Assistant Commissioner/
State Tax Officer/
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on of
goods.
Power to summon persons to give
evidence and produce documents
Authorizing officers to access to
any place of business of a
registered person to inspect books
of account, documents,
computers, computerprograms,
computer software
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 misstatement
suppression of facts.
Determination of tax not paid or
short paid or erroneously
refunded or input tax credit
wrongly availed or utilized for
reason of fraud or any wilful
misstatement or suppression of
facts.
or
Officer not below the rank
of Deputy State Tax
Officer
Officer not below the rank
of Deputy State Tax
Officer
Joint Commissioner
Deputy Commissioner/
Assistant Commissioner/
State Tax Officer/
Deputy State Tax Officer
Deputy Commissioner/
Assistant Commissioner/
State Tax Officer/
Deputy State Tax Officer
General provisions rela
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