the “Proper Officers” for various functions under the J&K GST Act.
699-782\/PS\/CCT Dated:- 12-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
\nCOMMERCIAL TAXES DEPARTMENT
\nEXCISE AND TAXATION COMPLEX,
\nSolina Rambagh, Srinagar
\nIn exercise of the powers conferred upon the undersigned by clause (91) of section 2 read with sub-section (1) of section 5 of the Jammu and Kashmir Goods and Services Tax Act, 2017, it is hereby ordered that the officers mentioned in column (4) of the list appended to this order shall be the "Proper Officers" for various functions under the said Act as mentioned in column (3) of the list.
\nS.NO.
\nSECTION
\nSUBJECT
\nPROPER OFFICERS IN THEIR JURISDICTION
\n(1)
\n(2)
\n(3)
\n(4)
\n1
\n10(5)
\nComposition levy
\nDeputy Commissioner, Assistant Commissioner, State Tax Officer and having jurisdiction.
\n2
\n25(8)
\nProcedure for registration
\nAssistant Commissioner and State Tax Officer<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sioner State Tax Officer,), State Tax Officer (SlU) having jurisdiction. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n missioner Assistant Commissioner, State Tax Officer, , State Tax Officer(SlU) having jurisdiction. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oner having jurisdiction. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" the “Proper Officers” for various functions under the J&K GST Act.699-782\/PS\/CCT Dated:- 12-7-2017 Jammu and Kashmir SGSTGST – StatesJammu and Kashmir SGSTJammu & Kashmir SGSTGOVERNMENT OF JAMMU AND KASHMIR COMMERCIAL TAXES DEPARTMENT EXCISE AND TAXATION COMPLEX, Solina Rambagh, Srinagar In exercise of the powers conferred upon the undersigned by clause (91) of section 2 read … Continue reading “the “Proper Officers” for various functions under the J&K GST Act.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6025","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6025"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6025\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n9
\n56 (Explanation)
\nInterest on delayed refund
\nAdditional Commissioner (Jammu\/Kashmir), Additional Commissioner (SIU),Deputy Commissioner Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction.
\n10
\n60(1), 60(2),60(3
\nProvisional Assessment
\nAssistant Commissioner and State Tax Officer having jurisdiction.
\n11
\n61 (1), 61 (3)
\nScrutiny of returns
\nAssistant Commissioner and State Tax Officer having jurisdiction.
\n12
\n62(1)
\nAssessment of non-filers of returns
\nAssistant Commissioner and State Tax Officer having jurisdiction.
\n13
\n63
\nAssessment of unregistered person
\nDeputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction.
\n14
\n64(1)
\nSummary Assessment in certain special cases
\nDeputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction.
\n15
\n65(1), 65(6),65(7)
\nAudit by tax authorities
\nCommissioner, Additional Commissioner (Jammu<\/p>\n
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\n20
\n71 (1), 71 (2) 71
\nAccess to business premises
\nCommissioner, Additional Commissioner (Jammu [Kashmir)and Deputy Commissioner, Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction.
\n21
\n73(1), 73(2) 73(3) 73(5), 73(6), 73(7) 73(9), 73(10)
\nDetermination 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 willful misstatement or suppression of facts
\nCommissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner, State Tax Officer,), State Tax Officer(SlU) having jurisdiction.
\n22
\n74(1), 74(2) 74(3) 74(5) 74(6), 74(7) 74(9), 74(10) 74(11) (Explanation-2)
\nDetermination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or s<\/p>\n
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\n27
\n81 (Proviso)
\nTransfer of property to be void in certain cases
\nCommissioner
\n28
\n123
\nPenalty for failure to furnish information return
\nCommissioner, Additional Commissioner (Jammu\/Kashmir), Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction.
\n29
\n126 (5)
\nGeneral disciplines related to penalty
\nCommissioner, additional Commissioner (Jammu\/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction
\n30
\n127
\nPower to impose penalty in certain cases
\nCommissioner, Additional Commissioner (Jammu\/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer and State Tax Officer(SlU) having jurisdiction
\n31
\n129(3), 129(6) (Proviso)
\nDetention, seizure and release of goods and conveyances in transit
\nCommissioner, Additional Commissioner(Jammu\/Kashmir), Deputy Commiss<\/p>\n
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