TMI Blogthe "Proper Officers" for various functions under the J&K GST Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... S.NO. SECTION SUBJECT PROPER OFFICERS 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 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tax Officer(SlU) having jurisdiction. 10 60(1), 60(2),60(3 Provisional Assessment Assistant Commissioner and State Tax Officer having jurisdiction. 11 61 (1), 61 (3) Scrutiny of returns Assistant Commissioner and State Tax Officer having jurisdiction. 12 62(1) Assessment of non-filers of returns Assistant Commissioner and State Tax Officer having jurisdiction. 13 63 Assessment of unregistered person Deputy Commissioner Assistant Commissioner, State Tax Officer having ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd produce document Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Deputy Commissioner Assistant Commissioner, State Tax Officer, , State Tax Officer(SlU) having jurisdiction. 20 71 (1), 71 (2) 71 Access to business premises Commissioner, Additional Commissioner (Jammu [Kashmir)and Deputy Commissioner, Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 21 73(1), 73(2) 73(3) 73(5), 73(6), 73(7) 73(9), 73(10) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner having jurisdiction. 27 81 (Proviso) Transfer of property to be void in certain cases Commissioner 28 123 Penalty for failure to furnish information return Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Assistant Commissioner, State Tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
