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
\nSubject: Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.
\nIn 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.
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n approve or reject an application for amendment of a registration certificate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rder of Appellate authority shall be deemed to be an order passed under sub-section (5) of section 54. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion Officer of State Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (2) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.2222\/ST-II Dated:- 27-9-2017 Haryana SGSTGST – StatesORDER 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 … Continue reading “Specification of Proper officers under the Haryana 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-8481","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8481","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=8481"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8481\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nExcise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
\n6.
\n29(1)
\nTo cancel a registration certificate on his own or upon application.
\nExcise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
\n7.
\n29(2)
\nTo cancel a registration certificate on his own or upon application.
\nExcise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
\n8.
\n30(1)
\nTo revoke a cancelled registration certificate
\nDeputy Excise & Taxation Commissioner of State Tax
\n9.
\n30(2)
\nTo revoke a cancelled registration certificate or to reject an application for revocation.
\nDeputy Excise & Taxation Commissioner of State Tax,
\n10.
\n35(6)
\nTo determine the amount of tax payable on the goods or services or both that were not accounted for.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Exc<\/p>\n
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\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n17.
\n60(1)
\nProvisional assessment on application
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n18.
\n60(2)
\nTo require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n19.
\n60(3)
\nTo pass final assessment order to finalize a provisional assessment.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n20.
\n61
\nScrutiny of returns.
\nDeputy Excise & Taxation <\/p>\n
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\n29.
\n66(6)
\nTo initiate action under section 73 or 74
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax
\n30.
\n67(1)
\nAuthorization 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.
\nJoint Excise & Taxation Commissioner
\n31.
\n67(2)
\nAuthorization for search, seizure and confiscation.
\nJoint Excise & Taxation Commissioner
\n32.
\n67(2) first proviso
\nTo serve order not to remove the goods
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n33.
\n67(5)
\nTo 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.
\nDeputy Ex<\/p>\n
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\n37.
\n67(11)
\nSeizure of accounts, registers or documents where any person has evaded for is attempting to evade the payment any tax.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n38.
\n68(3)
\nTo intercept any conveyance to inspect documents, devices and goods.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n39.
\n70(1)
\nPower to summon persons
\nJoint Excise & Taxation Commissioner,
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n40.
\n71(1)
\nTo authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc.
\nJoint Excise & Taxation Commissioner
\n41.
\n73(1)
\nDetermination of tax and issuance of notice and adjudication in cases<\/p>\n
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\n45.
\n73(6)
\nOn receipt of information shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3),
\nDeputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n46.
\n73(7)
\nTo issue the notice as provided for in sub-section (1)
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n47.
\n73(9)
\nTo 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.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n48.
\n73(10)
\nTo issue the order under sub-section (9) within three years from the due date for furnishing of annual return
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Ta<\/p>\n
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\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n53.
\n74(6)
\nOn receipt of information shall not serve any notice under sub-section (1).
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n54.
\n74(7)
\nTo issue the notice as provided for in sub-section (1).
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n55.
\n74(9)
\nTo determine the amount of tax, interest and a penalty and issue an order.
\nDeputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n56.
\n74(10)
\nTo issue the order under sub-section (9) within three years from the due date for furnishing of annual return
\nDeputy Excise & Taxation Commissioner of State Tax, Excis<\/p>\n
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\nFunctions to be performed by the proper officer where tax collected has not been paid to Government
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n62.
\n76(3)
\nTo determine the amount due from person
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n63.
\n76(6)
\nTo issue an order within one year from the date of issue of the notice
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n64.
\n76(8)
\nTo set out the relevant facts and the basis of his decision
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n65.
\n78
\nTo initiate recovery proceedings against nonpayment of tax payable under the Act.
\nDeputy Excise & Taxation<\/p>\n
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\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n70.
\n126
\nGeneral 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.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n71.
\n127
\nTo issue an order levying penalty under this section.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n72.
\n129
\nTo issue notice and pass an order in relation to tax and penalty of seized goods.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant<\/p>\n
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\n78.
\n130(6)
\nConfiscation of goods and conveyances and requisition for Police assistance.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n79.
\n130(7)
\nTo dispose of confiscated goods conveyances and deposit the sale proceeds with the Government.
\nDeputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\n80.
\n142(1)
\nIdentifying goods sold under existing law returned not earlier than six months prior to the appointed day and returned on or after the appointed day.
\nExcise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
\nAshima Brar
\nExcise and Taxation Commissioner-cum-
\nCommissioner of State Tax, Haryana
\nNo. 2222\/ST-II
\nDated 27-09-2017
\nPanchkula
\nO\/o Excise & Taxatio<\/p>\n
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