Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 13-9-2017 – Vide Circular No. 1/1/2017, dated 26.06.2017 the Board assigns the following functions to Deputy Commissioner/Assistant Commissioner as proper officer in relation to various sections of CGST Act and IGST Act: Composition levy Section 10 (5) provides that if the Deputy Commissioner/Assistant Commissioner has reasons to believe that a taxable person has paid tax under section 10(1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis apply for determination of tax and penalty. Rule 6(3) provides that where the Deputy Commissioner/Assistant Commissioner has reasons to believe that the registered person was not eligible to pay tax under section 10 (composition levy) or has contravened the provisions of the Act or the provisions of Chapt
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egistration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration. The proviso to this section provides that the Deputy Commissioner/Assistant Commissioner may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days. Revocation of cancellation of registration Section 30 provides that subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the Deputy Commissioner/Assistant Commissioner on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. The Deputy Commissioner/Assistant Commissioner may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of th
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lication and communicate the same to the applicant. The Deputy Commissioner/Assistant Commissioner may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. The Deputy Commissioner/Assistant Commissioner shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. Upon receipt of the information or clarification in FORM GST REG-24, the Deputy Commissioner/Assistant Commissioner shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of t
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plication before the expiry of two years from the relevant date in such form and manner as may be prescribed. Rule 54(5) provides that if, on receipt of any such application, the Deputy Commissioner/Assistant Commissioner is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57. Rule 54 (6) provides that notwithstanding anything contained in section 54(5), the Deputy Commissioner/Assistant Commissioner may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, 90% of the total amount so claimed, excluding the amount of input tax credit provisionally accepted, in such manner and subject to such conditions, limitations and sa
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the application is found to be complete, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. Rule 90(3) provides that where any deficiencies are noticed, the Deputy Commissioner/Assistant Commissioner shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. Grant of provisional refund Rule 91(2) provides that the Deputy Commissioner/Assistant Commissioner, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund is due to the applicant of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund d
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t of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. Rule 92(2) provides that where the Deputy Commissioner/Assistant Commissioner or the Commissioner is of the opinion that the amount of refund is liable to be withheld, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. Rule 92(3) provides that where the Deputy Commissioner/Assistant Commissioner is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole
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. Rule 97 (2) provides that any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the Deputy Commissioner/Assistant Commissioner, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. Interest on delayed refund Rule 94 provides that where any interest is due and payable to the applicant under section 56, the Deputy Commissioner/Assistant Commissioner shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. Rejection of refund Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of
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as furnished the return or paid the tax, interest or penalty, as the case may be; deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law. Refund of integrated tax Rule 96 provides the procedure for refund of integrated tax paid on goods exported out of India. Rule 96(6) provides that upon transmission of the intimation of withholding refund the Deputy Commissioner/Assistant Commissioner of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07. Provisional assessment Rule 60 provides that where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the Deputy Commissioner/Assistant Commissioner in writing giving reasons for payment of tax on a provisional basis. Rule 98(2) provides that the Deputy Commiss
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d. Rule 98(3) provides that the Deputy Commissioner/Assistant Commissioner shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty 5% of the amount covered under the bond. A bond furnished to the Deputy Commissioner/Assistant Commissioner under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made there under. Finalization of provisional assessment The Deputy Commissioner/Assistant Commissioner shall, within a period not exceeding six months from the date of the communication of the order of provisional assessment pass the final assessment order after taking into account such information as may be required for finalizing t
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n to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates, after giving him the reasonable opportunity of being heard. Rule 100 (2) provides that the Deputy Commissioner/Assistant Commissioner shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT- 15. Summary assessment Section 64(1) provides that the Deputy Commissioner/Assistant Commissioner may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability
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ere under, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilized, refund claimed, and other relevant issues and record the observations in his audit notes. Rule 101 (4) provides that the Deputy Commissioner/Assistant Commissioner may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the Deputy Commissioner/Assistant Commissioner shall finalize the findings of the audit after due consideration of the reply furnished. Section 65(6) provides that on conclusion of audit, the Deputy Commissioner/Assistant Commissioner shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings in FORM GST ADT-02. Determination of tax Section 74 provides the procedure for determination of
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notice at least six months prior to the time limit specified in sub-section (10) for issuance of order. Section 74(3) provides that Where a notice has been issued for any period the Deputy Commissioner/Assistant Commissioner may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax. Section 74(5) provides that the person chargeable with tax may, before service of notice pay the amount of tax along with interest payable under section 50 and a penalty equivalent to 15% of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the Deputy Commissioner/Assistant Commissioner and inform the Deputy Commissioner/Assistant Commissioner in writing of such payment. Section 74(6) provides that the Deputy Commissioner/Assistant Commissioner, on receipt of such information, shall
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within five years from the date of erroneous refund. Tax collected but not paid to Government Section 76 provides that every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable or not. Where any amount is required to be paid to the Government, and which has not been so paid, the Deputy Commissioner/Assistant Commissioner may serve on the person liable to pay such amount a notice requiring him to show cause as to why the said amount as specified in the notice, should not be paid by him to the Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him under the provisions of this Act. The Deputy Commissioner/Assistant Commissioner shall, after considering the representation, if any, made by the p
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h other specified officer; he may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; he may, in accordance with the rules to be made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds o
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r may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter. Recovery of tax by sale of goods Rule 144 provides the procedure for recovery of tax by sale of goods under the control of Deputy Commissioner/Assistant Commissioner as detailed below Where any amount due from a defaulter is to be recovered by selling goods belonging to such person, Deputy Commissioner/Assistant Commissioner shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process; The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued inFORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of
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the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice, the Deputy Commissioner/Assistant Commissioner shall cancel the process of auction and release the goods. The Deputy Commissioner/Assistant Commissioner shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. Recovery from third person Rule 145 provides that the Deputy Commissioner/Assistant Commissioner may serve upon a person the third person, a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. Where the third person makes the payment of the amount specified in the notice issued, the Deputy Commissioner/Assistant Commissioner shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. Recovery through execution of dec
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s may be required for the recovery of the amount due; The attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached. The Deputy Commissioner/Assistant Commissioner shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Deputy Commissioner/Assistant Commissioner to that effect; Where the property subject to the attachment or distraint under sub-rule (1) is- an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; a movable property, the Deputy Commissioner/Assistant Commissioner shall seize th
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pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice. Where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the Deputy Commissioner/Assistant Commissioner may sell them forthwith. Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the Deputy Commissioner/Assistant Commissioner shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. Where,
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ent to him, the Deputy Commissioner/Assistant Commissioner shall reject the claim and proceed with the process of sale through auction. The Deputy Commissioner/Assistant Commissioner shall issue a notice to the successful bidder inFORM GST DRC-11requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate inFORM GST DRC-12specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice, the Deputy Commissioner/Assistant Commission
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the person in possession of the same from giving it to the defaulter. A copy of such order shall be affixed on some conspicuous part of the office of the Deputy Commissioner/Assistant Commissioner, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. A debtor, prohibited, may pay the amount of his debt to the Deputy Commissioner/Assistant Commissioner, and such payment shall be deemed as paid to the defaulter. Attachment of property in custody of courts or Public Officer Rule 152 provides that where the property to be attached is in the custody of any court or Public Officer, the Deputy Commissioner/Assistant Commissioner shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
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ccordance with the provisions of clause (e) of sub-section (1) of section 79, the Deputy Commissioner/Assistant Commissioner shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorized in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. Recovery through Court Rule 156 provides that where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the Deputy Commissioner/Assistant Commissioner shall make an application before the appropriate Magistrate in FORM GST DRC- 19 to recover from the person concerned, the amount specified there under as if it were a fine imposed by him. Penalty for failure to furnish information Section 123 provides that If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under s
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conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty Confiscation of goods or conveyances Section 130 provides the procedure for confiscation of goods or conveyances and levy of penalty. Section 130(6) provides that the Deputy Commissioner/Assistant Commissioner adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such Deputy Commissioner/Assistant Commissioner , shall assist him in taking and holding such possession. Miscellaneous transitional provision Section 142(1) provides that where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the duty paid under the existing law where such goods are re
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