Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.
2222/ST-II Dated:- 27-9-2017 Haryana SGST
GST – States
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.
SC
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approve or reject an application for amendment of a registration certificate.
Excise & Taxation 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 Exc
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rder of Appellate authority shall be deemed to be an order 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
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ax, 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 prejudicially affect the investigation.
Deputy Ex
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tion 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 & Taxation Commissioner
41.
73(1)
Determination of tax and issuance of notice and adjudication in cases
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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 sub-section (9) within three years from the due date for furnishing of annual return
Deputy Excise & Taxation Commissioner of State Tax, Excise & Ta
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ment.
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 & Taxation Officer of State Tax
56.
74(10)
To issue the order under sub-section (9) within three years from the due date for furnishing of annual return
Deputy Excise & Taxation Commissioner of State Tax, Excis
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(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 decision
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
65.
78
To initiate recovery proceedings against nonpayment of tax payable under the Act.
Deputy Excise & Taxation
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on 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 & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
72.
129
To issue notice and pass an order in relation to tax and penalty of seized goods.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant
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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)
Identifying goods sold under existing law returned not earlier than six months prior to the appointed day and returned on or after the appointed day.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
Ashima Brar
Excise and Taxation Commissioner-cum-
Commissioner of State Tax, Haryana
No. 2222/ST-II
Dated 27-09-2017
Panchkula
O/o Excise & Taxatio
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