Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017
F.No. 3251/CTD/GST/2017 Dated:- 8-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F.No. 3251/CTD/GST/2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, dt. 08.08.2017
NOTIFICATION
Subject: Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017
In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) the Commissioner of State Tax, Puducherry, hereby assigns the officers mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to the various sections of the Puducherry Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entr
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ii.) sub-rules (1),(2),(3) and (4) of rule 139
Authorisation, order, safe custody and order of prohibition to move goods and records in connection with inspections.
(viii.) sub-rule (2) of rule 140
Encashment of bonds/securities with respect to release of seized goods.
(ix.) sub-section (1) of section 70
Power to summon persons.
(x.) sub-rule (1) of rule 132
Power to summon persons to give evidence and to produce documents.
(xi.) rule 150
Requisition of assistance by police.
2.
Deputy Commissioner of State Tax
(i.) sub-sections (5), (6), (7) and (10) of section 54
Refund of tax.
(ii.) sub-rule (4) of rule 86
Rejection of refund and re-credit to the electronic credit ledger.
(iii.) Explanation to rule 86
Undertaking to proper officer with respect to sub-rule (4) of rule 86.
(iv.) sub-rule (11) of rule 87
Rejection of refund and re-credit to the electronic cash ledger.
(v.) Explanation 2 to rule 87
Undertaking to proper officer with respect to sub-rule (11) of rule 8
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(3), (5), (6), (7), (9), (10) of section 74
Determination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression.
(v.) sub-sections (2), (3), (6) and (8) of section 76
Tax collected but not paid to Government.
(vi.) sub-section (1) of section 79
Recovery of tax.
(vii.) section 123
Levy of penalty with respect to failure of furnishing an information return.
(viii.) section 127
Levy of penalty in certain cases.
(ix.) sub-section (3) of section 129
Notice and orders relating to detention, seizure and release of goods and conveyances in transit.
(x.) sub-sections (6) and (7) of section 130
Confiscation of goods/conveyances.
(xi.) sub-section (1) of section 142
Returned goods identifiable to the satisfaction of the officers.
(xii.) sub-rule (2) of rule 82
Furnishing of details of inward supplies by any person issued UID for purposes other than refund.
(xiii.) rule 143
Recovery by deduction from any money owed.
(xiv.) sub-rules (1), (3)
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age of goods in other than declared places.
(xxvii.) sub-rule (1) of rule 132
Power to summon persons to give evidence and to produce documents.
(xxviii.) sub-rule (1), (2), (3) and (7) of rule 142
Notice and order for demand of amounts payable under the Act.
(xxix.) rule 150
Requisition of assistance by police.
(xxx.) sub-section (3) of section 68
Inspection of goods in movement.
(xxxi.) sub- rule (17) of rule 56
Production of documents by carriers.
(xxxii.) sub- rule (5) of rule 58
Storage of goods by godown owners.
4.
Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer of State Tax
(i.) section 60
Provisional assessment.
(ii.) section 61
Scrutiny of returns.
(iii.) section 62
Assessment of non filers of returns.
(iv.) section 63
Assessment of unregistered person.
(v.) section 64
Summary assessment.
(vi.) section 65
Audit by tax authorities.
(vii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 73
De
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ils of inward supplies by any person issued UID for purposes other than refund.
(xvii.) sub-rule (2), (3), (4), (5) and (7) of rule 98
Provisional assessment.
(xviii.) sub-rule (2) of rule 100
Assessment in certain cases (unregistered person).
(xix.) sub-rules (2), (3), (4) and (5) of rule 101
Audit
(xx.) rule 143
Recovery by deduction from any money owed.
(xxi.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144
Recovery by sale of goods.
(xxii.) sub-rules (1) and (2) of rule 145
Recovery from third person.
(xxiii.) rule 146
Recovery through a decree.
(xxiv.) sub-rules (1), (2), (3), (5), (6), (7), (8), (12), (14) and (15) of rule 147
Recovery by sale of movable or immovable property.
(xxv.) sub-rules (1),(2) and (3) of rule 151
Attachment of debts and shares.
(xxvi.) rule 152
Attachment of property in custody of courts/public offices.
(xxvii.) rule 153
Attachment of interest in partnership.
(xxviii.) rule 155
Recovery through land revenue authority.
(xxix.
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