GST – States – 2222/ST-II – Dated:- 27-9-2017 – ORDER Subject: Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017. In exercise of the power conferred upon me by sub-section (1) of section 5 read with clause (91) of section 2 of the Haryana Goods and Services Tax Act, 2017 and the rules framed thereunder, I do hereby assign the functions to be performed under this Act by a proper officer as defined in clause (91) of section 2 under different sections of the said Act mentioned in the entries in column (2) of the Schedule 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 hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against. SCHEDULE Sl.No Section Functions Assigned Designation of Proper Officer (1) (2) (3) (4) 1. 10 To determin
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ation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 6. 29(1) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 7. 29(2) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 8. 30(1) To revoke a cancelled registration certificate Deputy Excise & Taxation Commissioner of State Tax 9. 30(2) To revoke a cancelled registration certificate or to reject an application for revocation. Deputy Excise & Taxation Commissioner of State Tax, 10. 35(6) To determine the amount of tax payable on the goods or services or both that were not accounted for. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 11. 54(4) To verify the amount clai
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rder passed under sub-section (5) of section 54. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 17. 60(1) Provisional assessment on application Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 18. 60(2) To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 19. 60(3) To pass final assessment order to finalize a provisional assessment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 20. 61 Scrutiny of returns. Deputy Excise & Taxation Commissioner of Sta
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mmissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 29. 66(6) To initiate action under section 73 or 74 Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax 30. 67(1) Authorization for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. Joint Excise & Taxation Commissioner 31. 67(2) Authorization for search, seizure and confiscation. Joint Excise & Taxation Commissioner 32. 67(2) first proviso To serve order not to remove the goods Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 33. 67(5) To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudiciall
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, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 37. 67(11) Seizure of accounts, registers or documents where any person has evaded for is attempting to evade the payment any tax. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 38. 68(3) To intercept any conveyance to inspect documents, devices and goods. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 39. 70(1) Power to summon persons Joint Excise & Taxation Commissioner, Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 40. 71(1) To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Joint Excise & Taxat
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; Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 45. 73(6) On receipt of information shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 46. 73(7) To issue the notice as provided for in sub-section (1) Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 47. 73(9) To determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher and issue an order. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 48. 73(10) To issue the order under s
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cise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 52. 74(5) Tax to be ascertained and officer to be informed in writing of such payment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 53. 74(6) On receipt of information shall not serve any notice under sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 54. 74(7) To issue the notice as provided for in sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 55. 74(9) To determine the amount of tax, interest and a penalty and issue an order. Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxat
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To modify the amount of interest and penalty as per the order of appellate authority. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 61. 76(2) Functions to be performed by the proper officer where tax collected has not been paid to Government Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 62. 76(3) To determine the amount due from person Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 63. 76(6) To issue an order within one year from the date of issue of the notice Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 64. 76(8) To set out the relevant facts and the basis of his
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te Tax 68. 81 (proviso) To give permission to charge or transfer any property made for adequate consideration and in good faith. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 69. 123 To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 70. 126 General provision to penalty and 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. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 71. 127 To issue an order levying penalty under this section. Deputy Excise
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cise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 76. 130(2) To give an option to pay fine Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 77. 130(4) To give an opportunity of being heard Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 78. 130(6) Confiscation of goods and conveyances and requisition for Police assistance. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 79. 130(7) To dispose of confiscated goods conveyances and deposit the sale proceeds with the Government. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 80. 142(1
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