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Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017

GST - States - F.No. 3251/CTD/GST/2017 - Dated:- 8-8-2017 - F.No. 3251/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, dt. 08.08.2017 NOTIFICATION Subject: In 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 .....

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bsequent to inspection (beyond 6 months). (ii.) Proviso to section 78 Reduction of time limit from 3 months with respect to payment to be made by taxable person from the date of service of order. (iii.) sub-sections (1), (2), (5) and (9) of section 67 Power of inspection, search and seizure (iv.) sub-section (1) and (2) of section 71 Access to business premises (v.) Proviso to section 81 Provision of permission for sale of property with a charge on account of pending demand. (vi.) Proviso to sub .....

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rule 132 Power to summon persons to give evidence and to produce documents. (xi.) rule 150 Requisition of assistance by police. 2. Deputy Commissioner of State Tax (i.) sub-sections (5), (6), (7) and (10) of section 54 Refund of tax. (ii.) sub-rule (4) of rule 86 Rejection of refund and re-credit to the electronic credit ledger. (iii.) Explanation to rule 86 Undertaking to proper officer with respect to sub-rule (4) of rule 86. (iv.) sub-rule (11) of rule 87 Rejection of refund and re-credit to .....

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i.) sub-rule (2) of rule 97 Refund of integrated tax on bond. (xiii.) sub-section (1) of section 70 Power to summon persons. (xiv.) sub-rule (1) of rule 132 Power to summon persons to give evidence and to produce documents. (xv.) rule 150 Requisition of assistance by police. 3. Assistant Commissioner of State Tax (i) section 65 Audit by tax authorities. (ii.) section 66 Special Audit. (iii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of section 73 Determination of tax not paid or credi .....

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) section 127 Levy of penalty in certain cases. (ix.) sub-section (3) of section 129 Notice and orders relating to detention, seizure and release of goods and conveyances in transit. (x.) sub-sections (6) and (7) of section 130 Confiscation of goods/conveyances. (xi.) sub-section (1) of section 142 Returned goods identifiable to the satisfaction of the officers. (xii.) sub-rule (2) of rule 82 Furnishing of details of inward supplies by any person issued UID for purposes other than refund. (xiii. .....

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operty in custody of courts/public offices. (xx.) rule 153 Attachment of interest in partnership. (xxi.) rule 155 Recovery through land revenue authority. (xxii.) rule 156 Recovery through courts. (xxiii.) sub-section (6) of section 35 Determination of tax on goods and services that are not properly accounted. (xxiv.) sub-section (11) of section 67 Seizure of accounts, registers or documents with respect to inspection. (xxv.) sub-section (1) of section 70 Power to summon persons. (xxvi.) sub-rul .....

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arriers. (xxxii.) sub- rule (5) of rule 58 Storage of goods by godown owners. 4. Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer of State Tax (i.) section 60 Provisional assessment. (ii.) section 61 Scrutiny of returns. (iii.) section 62 Assessment of non filers of returns. (iv.) section 63 Assessment of unregistered person. (v.) section 64 Summary assessment. (vi.) section 65 Audit by tax authorities. (vii.) sub-sections (1), (2), (3), (5), (6), (7), .....

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ion 123 Levy of penalty with respect to failure of furnishing an information return. (xii.) section 127 Levy of penalty in certain cases. (xiii.) sub-section (3) of section 129 Notice and orders relating to detention, seizure and release of goods and conveyances in transit. (xiv.) sub-sections (6) and (7) of Section 130 Confiscation of goods/conveyances. (xv.) sub-section (1) of section 142 Returned goods identifiable to the satisfaction of the officers. (xvi.) sub-rule (2) of rule 82 Furnishing .....

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