{"id":6827,"date":"2017-07-12T00:00:00","date_gmt":"2017-07-11T18:30:00","guid":{"rendered":""},"modified":"2017-07-12T00:00:00","modified_gmt":"2017-07-11T18:30:00","slug":"gst-proper-officer-to-exercise-and-the-powers-and-perform-the-functions-regarding","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6827","title":{"rendered":"GST &#8211; Proper officer to exercise and the powers and perform the functions &#8211; Regarding."},"content":{"rendered":"<p>GST &#8211; Proper officer to exercise and the powers and perform the functions &#8211; Regarding.<br \/>04-Re 085\/2016 Taxation Dated:- 12-7-2017 Tamil Nadu SGST<br \/>GST &#8211; States<br \/>Tamil Nadu SGST<br \/>Tamil Nadu SGST<br \/>PDF DOWNLOAD<br \/>\n=============<br \/>\nDocument 1<br \/>\nRNMENT<br \/>\nGOVE<br \/>\nTRUTH A<br \/>\nOF<br \/>\nALONE<br \/>\nTAMIL<br \/>\nNADU<br \/>\nTRADAPHS<br \/>\nOffice of the Additional Chief Secretary\/<br \/>\nCommissioner of Commercial Taxes,<br \/>\nEzhilagam, Chepauk, Chennai-600 005.<br \/>\nNotification issued by<br \/>\nCommissioner of Commercial Taxes,<br \/>\nunder T.N.G.S.T Act 2017 &#038; T.N.G.S.T Rules 2017.<br \/>\nNo.4]<br \/>\nRc 085\/2016 Taxation Al<br \/>\nCHENNAI, TUESDAY, JULY 12, 2017<br \/>\nAani 28, Hevilambi, Thiruvalluvar Aandu-2048<br \/>\nNOTIFICATION<br \/>\nIn exercise of the power conferred under sub-section (1) of section 5 of the Tamil Nadu<br \/>\nGoods and Services Tax Act, 2017 and the rules framed thereunder, the Commissioner of<br \/>\nCommercial Taxes, Tamil Nadu, hereby notifies that the officers mentioned in column (4) of the<br \/>\ntable below as Proper Officer to exercise the powers and perform the function<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121314\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nDetermination of tax in respect of<br \/>\ngoods and services not accounted<br \/>\nfor<br \/>\nRefund<br \/>\nXII-Assessment<br \/>\n60<br \/>\nProvisional Assessment<br \/>\n61<br \/>\n62<br \/>\n62<br \/>\n63<br \/>\n64<br \/>\nHP<br \/>\nXIII-Audit<br \/>\n65<br \/>\n99<br \/>\n66<br \/>\nScrutiny of returns<br \/>\nAssessment of non-filers<br \/>\nAssessment of un-registered<br \/>\nperson<br \/>\nSummary Assessment<br \/>\nTo inform the registered person,<br \/>\nwhose records are audited, about<br \/>\nthe findings, his rights and<br \/>\nobligation and the reasons for<br \/>\nsuch findings and Initiation of<br \/>\nassessment u\/s 73 and 74<br \/>\nInitiation of assessment u\/s 73<br \/>\nand 74 based on special audit<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer<br \/>\nDeputy Commissioner\/<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer<br \/>\nDeputy Commissioner\/<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer<br \/>\nDeputy Commissioner\/<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer<br \/>\nDeputy Commissioner\/<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer<br \/>\nDeputy Commissioner\/<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer\/<br \/>\nDeputy State Tax Officer<br \/>\nDeputy Commissioner\/<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer\/\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121314\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>on of<br \/>\ngoods.<br \/>\nPower to summon persons to give<br \/>\nevidence and produce documents<br \/>\nAuthorizing officers to access to<br \/>\nany place of business of a<br \/>\nregistered person to inspect books<br \/>\nof account, documents,<br \/>\ncomputers, computerprograms,<br \/>\ncomputer software<br \/>\nDetermination of tax not paid or<br \/>\nshort paid or erroneously<br \/>\nrefunded or input tax credit<br \/>\nwrongly availed or utilized for<br \/>\nany reason other than fraud or<br \/>\nany wilful misstatement<br \/>\nsuppression of facts.<br \/>\nDetermination of tax not paid or<br \/>\nshort paid or erroneously<br \/>\nrefunded or input tax credit<br \/>\nwrongly availed or utilized for<br \/>\nreason of fraud or any wilful<br \/>\nmisstatement or suppression of<br \/>\nfacts.<br \/>\nor<br \/>\nOfficer not below the rank<br \/>\nof Deputy State Tax<br \/>\nOfficer<br \/>\nOfficer not below the rank<br \/>\nof Deputy State Tax<br \/>\nOfficer<br \/>\nJoint Commissioner<br \/>\nDeputy Commissioner\/<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer\/<br \/>\nDeputy State Tax Officer<br \/>\nDeputy Commissioner\/<br \/>\nAssistant Commissioner\/<br \/>\nState Tax Officer\/<br \/>\nDeputy State Tax Officer<br \/>\nGeneral provisions rela<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121314\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST &#8211; Proper officer to exercise and the powers and perform the functions &#8211; Regarding.04-Re 085\/2016 Taxation Dated:- 12-7-2017 Tamil Nadu SGSTGST &#8211; StatesTamil Nadu SGSTTamil Nadu SGSTPDF DOWNLOAD ============= Document 1 RNMENT GOVE TRUTH A OF ALONE TAMIL NADU TRADAPHS Office of the Additional Chief Secretary\/ Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6827\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST &#8211; Proper officer to exercise and the powers and perform the functions &#8211; Regarding.&#8221;<\/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-6827","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6827","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=6827"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6827\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}