the "Proper Officers" for various functions under the J&K GST Act.

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..... FFICERS IN THEIR JURISDICTION (1) (2) (3) (4) 1 10(5) Composition levy Deputy Commissioner, Assistant Commissioner, State Tax Officer and having jurisdiction. 2 25(8) Procedure for registration Assistant Commissioner and State Tax Officer having jurisdiction. 3 27(1) (Proviso) Special provisions relating to casual taxable person and non-resident taxable persons. Assistant Commissioner and State Tax Officer having jurisdiction. 4 28(1), 28(2) 28(2)(Proviso 1) 28(2) (Proviso 2) Amendment of registration Assistant Commissioner and State Tax Officer having jurisdiction. 5 29(1), 29(2) 29(2)(Proviso) Cancellation of registration Assistant Commissioner and State Tax Officer having jurisdiction. 6 30(1), 30(2) Revocation .....

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..... Kashmir), Additional Commissioner (SIU), Deputy Commissioner, Assistant Commissioner State Tax Officer, State Tax Officer(SlU) having jurisdiction. 16. 66(6) Special Audit Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Deputy Commissioner, Assistant Commissioner, having jurisdiction. 17 67(1), 67(2), 67(2) (Proviso), 67(5), 67(8), (67)(9), (67)(11) Power of inspection, search and seizure Commissioner, Additional Commissioner (Jammu [Kashmir)and Deputy Commissioner, Assistant Commissioner, State Tax Officer, State Tax Officer (SlU) having jurisdiction. 18 68(3) Inspection of goods in movement Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Deputy Commissioner Assista .....

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..... ions relating to determination of tax Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner, , State Tax Officer, State Tax Officer(SlU) having jurisdiction. 24 76(2), 76(3), 76(6) 76(8) Tax collected but not paid to government Additional Commissioner, Deputy Commissioner Assistant Commissioner, Assistant Commissioner State Tax Officer, State Tax Officer(SlU) having jurisdiction. 25 78(Proviso) Initiation of recovery proceedings Deputy Commissioner, Deputy Commissioner (SIU) Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 26 79(1), 79(1)(a) 79(1) (b), 79(1),79(1)(c)(i), 79(1)(d), 79(1)(e), 79(1)(f), 79(3) Recovery of tax Deputy Commissi .....

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