Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017. - GST - States - 2222/ST-II

ORDER 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 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. SCHEDULE Sl.No Section Functions Assigned Designation of Proper Officer (1) (2) (3) (4) 1. 10 To determine tax and penalty referred to in this section. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax. 2. 25 To register a person who is liable to be registered under this Act including the person who fails to obtain registration. Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax. 3. 27 proviso To extend the period of validity of the certificate of registration issued to a casual taxable person or a non-resident taxable person by a further period not exceeding ninety days Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax. 4. 28(1) An application for amendment to be made before the proper officer. Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax. 5. 28(2) To approve or reject an application for amendment of a registration certificate. Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax. 6. 29(1) To cancel a registration certificate on his own or upon application. Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax. 7. 29(2) To cancel a registration certificate on his own or upon application. Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax. 8. 30(1) To revoke a cancelled registration certificate Deputy Excise Taxation Commissioner of State Tax 9. 30(2) To revoke a cancelled registration certificate or to reject an application for revocation. Deputy Excise Taxation Commissioner of State Tax, 10. 35(6) To determine the amount of tax payable on the goods or services or both that were not accounted for. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 11. 54(4) To verify the amount claimed as refund is less than two lakhs rupees where no documentary evidences to be furnish Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 12. 54(5) To make refund of excess tax or input tax credit other than refund on a provisional basis. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 13. 54(6) To make refund on account of export of goods or services or both made by registered persons on a provisional basis. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax 14. 54(7) To issue order of refund Deputy Excise Taxation Commissioner of State Tax 15. 54(10) To withhold refund or to deduct any unpaid due before payment of refund. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax 16. 56 Order of Appellate authority shall be deemed to be an order passed under sub-section (5) of section 54. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 17. 60(1) Provisional assessment on application Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 18. 60(2) To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 19. 60(3) To pass final assessment order to finalize a provisional assessment. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 20. 61 Scrutiny of returns. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 23. 62 Assessment of non-filers of returns Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 25. 63 Best judgment assessment of unregistered persons liable to pay tax. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 26. 64(1) Summary assessment in certain special cases. Deputy Excise Taxation commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Oficer of State Tax 27. 65(1) and (2) Audit by tax authority Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 28. 65(6) and 7 Audit by tax authority Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 29. 66(6) To initiate action under section 73 or 74 Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax 30. 67(1) Authorization 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. Joint Excise Taxation Commissioner 31. 67(2) Authorization for search, seizure and confiscation. Joint Excise Taxation Commissioner 32. 67(2) first proviso To serve order not to remove the goods Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 33. 67(5 ) To 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. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 34. 67(7) and proviso Return of seized goods when no notice is served. To extend the date of issuing notice in relation to seized goods after six months of seizure Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax (subject to approval from higher authority by administrative order). 35. 67(8) Disposal of perishable or hazardous goods to be notified by the Government Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax (subject to approval from higher authority by administrative order). 36. 67(9) To prepare inventory of seized perishable or hazardous goods. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 37. 67(11) Seizure of accounts, registers or documents where any person has evaded for is attempting to evade the payment any tax. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 38. 68(3) To intercept any conveyance to inspect documents, devices and goods. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 39. 70(1) Power to summon persons Joint Excise Taxation Commissioner, Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 40. 71(1) To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Joint Excise Taxation Commissioner 41. 73(1) Determination of tax and issuance of notice and adjudication in cases other than fraud or suppression under sub-section (1), (2), (3), (5), (6), (7), (9) and (10) of section 73 . Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 42. 73(2) Issuance of notice atleast three months prior to the time limit Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 43. 73(3) To serve a statement containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized. Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 44. 73(5) Tax to be ascertained and officer to be informed in writing of such payment. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 45. 73(6) On receipt of information shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 46. 73(7) To issue the notice as provided for in sub-section (1) Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 47. 73(9) To 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. Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 48. 73(10) To issue the order under sub-section (9) within three years from the due date for furnishing of annual return Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 49. 74(1) Determination of tax and issuance of notice and adjudication in cases of fraud or suppression under sub-section (1), (2), (3), (5), (6), (9) and (10) of section 73 . Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 50. 74(2) Issuance of notice at least six months prior to the time limit Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 51. 74(3) To serve a statement containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized. Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 52. 74(5) Tax to be ascertained and officer to be informed in writing of such payment. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 53. 74(6) On receipt of information shall not serve any notice under sub-section (1). Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 54. 74(7) To issue the notice as provided for in sub-section (1). Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 55. 74(9) To determine the amount of tax, interest and a penalty and issue an order. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 56. 74(10) To issue the order under sub-section (9) within three years from the due date for furnishing of annual return Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 57. 75(2) General provisions relating to determination of tax Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 58. 75(5) To grant time to the person and adjourn the hearing for reasons to be recorded in writing Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 59. 75(6) To set out the relevant facts and the basis of his decision Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 60. 75(8) To modify the amount of interest and penalty as per the order of appellate authority. Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 61. 76(2) Functions to be performed by the proper officer where tax collected has not been paid to Government Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 62. 76(3) To determine the amount due from person Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 63. 76(6) To issue an order within one year from the date of issue of the notice Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 64. 76(8) To set out the relevant facts and the basis of his decision Deputy Excise Taxation Commissioner of State Tax , Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 65. 78 To initiate recovery proceedings against nonpayment of tax payable under the Act. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 66. 79(1) Functions to be performed by proper officer in relation to recovery of any amount recoverable from any person. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 67. 79(3) To recover the amount of central tax from the person as if it were an arrear of State tax and credit the amount so recovered to the account of the Central Government Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 68. 81 (proviso) To give permission to charge or transfer any property made for adequate consideration and in good faith. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 69. 123 To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 70. 126 General 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. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 71. 127 To issue an order levying penalty under this section. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 72. 129 To issue notice and pass an order in relation to tax and penalty of seized goods. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 73. 129 Detection, seizure and release of goods and conveyance in transit. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 74. 129(6) proviso To reduce the period of compliance for payment of tax and penalty. Joint Excise Taxation Commissioner, Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 75. 130(1) To confiscate the goods and conveyance Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 76. 130(2) To give an option to pay fine Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 77. 130(4) To give an opportunity of being heard Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 78. 130(6) Confiscation of goods and conveyances and requisition for Police assistance. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 79. 130(7) To dispose of confiscated goods conveyances and deposit the sale proceeds with the Government. Deputy Excise Taxation Commissioner of State Tax, Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax 80. 142(1) Identifying goods sold under existing law returned not earlier than six months prior to the appointed day and returned on or after the appointed day. Excise Taxation Officer of State Tax, Assistant Excise Taxation Officer of State Tax Ashima Brar Excise and Taxation Commissioner-cum- Commissioner of State Tax, Haryana No. 2222/ST-II Dated 27-09-2017 Panchkula O/o Excise Taxation Commissioner, Haryana dated the 04-10-2017