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
\nGOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES DEPARTMENT
\nPuducherry, dt. 08.08.2017
\nNOTIFICATION
\nSubject: Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017
\nIn 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ii.) sub-rules (1),(2),(3) and (4) of rule 139 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (3), (5), (6), (7), (9), (10) of section 74 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n age of goods in other than declared places. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ils of inward supplies by any person issued UID for purposes other than refund. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017F.No. 3251\/CTD\/GST\/2017 Dated:- 8-8-2017 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGSTF.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 … Continue reading “Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017”<\/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-7089","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7089","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=7089"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7089\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nAuthorisation, order, safe custody and order of prohibition to move goods and records in connection with inspections.
\n(viii.) sub-rule (2) of rule 140
\nEncashment of bonds\/securities with respect to release of seized goods.
\n(ix.) sub-section (1) of section 70
\nPower to summon persons.
\n(x.) sub-rule (1) of rule 132
\nPower to summon persons to give evidence and to produce documents.
\n(xi.) rule 150
\nRequisition of assistance by police.
\n2.
\nDeputy Commissioner of State Tax
\n(i.) sub-sections (5), (6), (7) and (10) of section 54
\nRefund of tax.
\n(ii.) sub-rule (4) of rule 86
\nRejection of refund and re-credit to the electronic credit ledger.
\n(iii.) Explanation to rule 86
\nUndertaking to proper officer with respect to sub-rule (4) of rule 86.
\n(iv.) sub-rule (11) of rule 87
\nRejection of refund and re-credit to the electronic cash ledger.
\n(v.) Explanation 2 to rule 87
\nUndertaking to proper officer with respect to sub-rule (11) of rule 8<\/p>\n
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\nDetermination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression.
\n(v.) sub-sections (2), (3), (6) and (8) of section 76
\nTax collected but not paid to Government.
\n(vi.) sub-section (1) of section 79
\nRecovery of tax.
\n(vii.) section 123
\nLevy of penalty with respect to failure of furnishing an information return.
\n(viii.) section 127
\nLevy of penalty in certain cases.
\n(ix.) sub-section (3) of section 129
\nNotice and orders relating to detention, seizure and release of goods and conveyances in transit.
\n(x.) sub-sections (6) and (7) of section 130
\nConfiscation of goods\/conveyances.
\n(xi.) sub-section (1) of section 142
\nReturned goods identifiable to the satisfaction of the officers.
\n(xii.) sub-rule (2) of rule 82
\nFurnishing of details of inward supplies by any person issued UID for purposes other than refund.
\n(xiii.) rule 143
\nRecovery by deduction from any money owed.
\n(xiv.) sub-rules (1), (3)<\/p>\n
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\n(xxvii.) sub-rule (1) of rule 132
\nPower to summon persons to give evidence and to produce documents.
\n(xxviii.) sub-rule (1), (2), (3) and (7) of rule 142
\nNotice and order for demand of amounts payable under the Act.
\n(xxix.) rule 150
\nRequisition of assistance by police.
\n(xxx.) sub-section (3) of section 68
\nInspection of goods in movement.
\n(xxxi.) sub- rule (17) of rule 56
\nProduction of documents by carriers.
\n(xxxii.) sub- rule (5) of rule 58
\nStorage of goods by godown owners.
\n4.
\nCommercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer of State Tax
\n(i.) section 60
\nProvisional assessment.
\n(ii.) section 61
\nScrutiny of returns.
\n(iii.) section 62
\nAssessment of non filers of returns.
\n(iv.) section 63
\nAssessment of unregistered person.
\n(v.) section 64
\nSummary assessment.
\n(vi.) section 65
\nAudit by tax authorities.
\n(vii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 73
\nDe<\/p>\n
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\n(xvii.) sub-rule (2), (3), (4), (5) and (7) of rule 98
\nProvisional assessment.
\n(xviii.) sub-rule (2) of rule 100
\nAssessment in certain cases (unregistered person).
\n(xix.) sub-rules (2), (3), (4) and (5) of rule 101
\nAudit
\n(xx.) rule 143
\nRecovery by deduction from any money owed.
\n(xxi.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144
\nRecovery by sale of goods.
\n(xxii.) sub-rules (1) and (2) of rule 145
\nRecovery from third person.
\n(xxiii.) rule 146
\nRecovery through a decree.
\n(xxiv.) sub-rules (1), (2), (3), (5), (6), (7), (8), (12), (14) and (15) of rule 147
\nRecovery by sale of movable or immovable property.
\n(xxv.) sub-rules (1),(2) and (3) of rule 151
\nAttachment of debts and shares.
\n(xxvi.) rule 152
\nAttachment of property in custody of courts\/public offices.
\n(xxvii.) rule 153
\nAttachment of interest in partnership.
\n(xxviii.) rule 155
\nRecovery through land revenue authority.
\n(xxix.<\/p>\n
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