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DEPUTY COMMISSIONER/ASSISTANT COMMISSIONER AS PROPER OFFICER UNDER GST

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 13-9-2017 - Vide Circular No. 1/1/2017, dated 26.06.2017 the Board assigns the following functions to Deputy Commissioner/Assistant Commissioner as proper officer in relation to various sections of CGST Act and IGST Act: Composition levy Section 10 (5) provides that if the Deputy Commissioner/Assistant Commissioner has reasons to believe that a taxable person has paid tax under section 10(1) despite not being eligible, such perso .....

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r II, he may issue a notice to such person in Form GST CMP - 05 to show cause within 15 days of the receipt of such notice as to why the option to pay tax under section 10 shall not be denied. Upon the receipt of the reply to the show cause notice from the registered person in Form GST CMP - 06, the Deputy Commissioner/Assistant Commissioner shall issue an order in Form GST CMP - 07 within a period of 30 days of the receipt of such reply, either accepting the reply or denying the option to pay t .....

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gistration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration. The proviso to this section provides that the Deputy Commissioner/Assistant Commissioner may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days. Revocation of cancellation of registration Section 30 provides that s .....

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registration or reject the application. The application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. Rule 23 provides that a registered person, whose registration is cancelled by the Superintendent on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such Deputy Commissioner/Assistant Commissioner, within a period of thirty days from the date .....

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ication and communicate the same to the applicant. The Deputy Commissioner/Assistant Commissioner may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. The Deputy Commissioner/Assistant Commissioner shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST RE .....

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irty days from the date of the receipt of such information or clarification from the applicant. Physical verification of business premises Rule 25 provides that where the Deputy Commissioner/Assistant Commissioner is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST RE .....

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lication before the expiry of two years from the relevant date in such form and manner as may be prescribed. Rule 54(5) provides that if, on receipt of any such application, the Deputy Commissioner/Assistant Commissioner is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57. Rule 54 (6) provides that notwithstanding anything contained in section 54(5) .....

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eguards as may be prescribed and thereafter make an order under section 54(5) for final settlement of the refund claim after due verification of documents furnished by the applicant. Rule 54(7) provides that the Deputy Commissioner/Assistant Commissioner shall pass the refund order within 60 days from the date of receipt of the application complete in all aspects. Rule 82 (2) provides that every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid .....

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the application is found to be complete, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. Rule 90(3) provides that where any deficiencies are noticed, the Deputy Commissioner/Assistant Commissioner shall communicate the deficiencies to the applicant in FORM GS .....

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e to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement. Rule 91(3) provides that the Deputy Commissioner/Assistant Commissioner shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. Order for sanctioning refund Rule 92 (1) provid .....

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of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. Rule 92(2) provides that where the Deputy Commissioner/Assistant Commissioner or the Commissioner is of the opinion that the amount of refund is liable to be withheld, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. Rule 92(3) provides that whe .....

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r part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically. No application for refund shall be rejected without giving the applicant an opportunity of being heard. Rule 92(4) provides that where the Deputy Commissioner/Assistant Commissioner is satisfied that the amount refundable is payable to the applicant, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shal .....

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Rule 97 (2) provides that any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the Deputy Commissioner/Assistant Commissioner, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. Interest on delayed refund Rule 94 provides that where any interest is due and payable to the applicant under section 56, the Deputy Commissioner/Assistant Commissioner shall make an order along with a payment advice in FORM GST RFD-05, s .....

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section 54, the amount to the extent of the claim shall be debited in the said ledger. If the refund so filed is rejected, either fully or partly, the amount debited to the extent of rejection, shall be re-credited to the electronic credit ledger by the Deputy Commissioner/Assistant Commissioner by an order made in FORM GST PMT-03. Rule 87(11) provides that if the refund so claimed is rejected, either fully or partly, the amount debited to the extent of rejection, shall be credited to the electr .....

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s furnished the return or paid the tax, interest or penalty, as the case may be; deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law. Refund of integrated tax Rule 96 provides the procedure for refund of integrated tax paid on goods exported out of India. Rule 96(6) provides that upon transmission of the intimation of withholding refund the Deputy Commissioner/A .....

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oner/Assistant Commissioner may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT - 03, and may appear in person before the said officer if he so desires. The Deputy Commissioner/Assistant Commissioenr shall pass an order, within a period not later than ninety days from the date of receipt .....

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. Rule 98(3) provides that the Deputy Commissioner/Assistant Commissioner shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty 5% of the amount covered under the bond. A bond furnished to the Deputy Commissioner/Assistant Commissioner under .....

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e assessment. For this purpose, Rule 98(5) provides that the Deputy Commissioner/Assistant Commissioner shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. Release of bond Rule 98(7) provides that the Deputy Commissioner/Assistant Commissioner shall release the security furnished, .....

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to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates, after giving him the reasonable opportunity of being heard. Rule 100 (2) provides that the Deputy Commissioner/Assistant Commissioner shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 cont .....

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of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue. Audit Section 65 provides the procedure for conducting audit by the Department. Rule 101(2) provides that where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the Deputy Commissioner/Assistant Commissioner shall issue a notice in FORM GST ADT-0 .....

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re under, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilized, refund claimed, and other relevant issues and record the observations in his audit notes. Rule 101 (4) provides that the Deputy Commissioner/Assistant Commissioner may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply a .....

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ax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts. Section 74(1) provides that where it appears to the Deputy Commissioner/Assistant Commissioner that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilized by reason of fraud, or any willful-misstatement or suppression of facts to evade tax, he shall serve no .....

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notice at least six months prior to the time limit specified in sub-section (10) for issuance of order. Section 74(3) provides that Where a notice has been issued for any period the Deputy Commissioner/Assistant Commissioner may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax. Section 74(5) provides that .....

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ot serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made there under. Section 74(7) provides that where the Deputy Commissioner/Assistant Commissioner is of the opinion that the amount paid falls short of the amount actually payable, he shall proceed to issue the notice in respect of such amount which falls short of the amount actually payable. Section 74(9) provides that the Deputy Commissioner/Assistant C .....

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within five years from the date of erroneous refund. Tax collected but not paid to Government Section 76 provides that every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable or not. Where any amount is required to be paid to the Government, and whic .....

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rson on whom the notice is served determine the amount due from such person and thereupon such person shall pay the amount so determined. The Deputy Commissioner/Assistant Commissioner shall issue an order within one year from the date of issue of the notice and shall set out the relevant facts and the basis of his decision. Section 79(1) of the Act provides that where any amount payable by a person to the Government under any of the provisions of this Act or the rules made there under is not pa .....

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other specified officer; he may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money w .....

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such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person; he may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business or to any officer authorized by the Government and the said Collector or the said officer, on receipt of such certificate, shall proce .....

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may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter. Recovery of tax by sale of goods Rule 144 provides the procedure for recovery of tax by sale of goods under the control of Deputy Commissioner/Assistant Commissioner as detailed below Where any amount due from a defaulter is to be recovered by selling goods belonging to such person, Deputy Commissioner/Assistant Commissioner shall prepare an inventory and estimate the market value o .....

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issue of the notice; Where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the Deputy Commissioner/Assistant Commissioner may sell them forthwith. The Deputy Commissioner/Assistant Commissioner may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in .....

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he defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice, the Deputy Commissioner/Assistant Commissioner shall cancel the process of auction and release the goods. The Deputy Commissioner/Assistant Commissioner shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. Recovery from third pers .....

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ee etc Rule 146 provides that where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the Deputy Commissioner/Assistant Commissioner shall send a request in FORM GST DRC- 15 to the said court and the court shall execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. Recovery by sale of immovable property Rule 147 provides the procedure fo .....

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may be required for the recovery of the amount due; The attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached. The Deputy Commissioner/Assistant Commissioner shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to pl .....

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said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the Deputy Commissioner/Assistant Commissioner himself or an officer authorized by him. The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued inFORM GST DRC- 17clearly indicating the property to be sold and the purpose of sale. Where the property to be sold is a negotiable instrument or a shar .....

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pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice. Where the goods are of perishable or hazardous nature or whe .....

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pon investigation, the Deputy Commissioner/Assistant Commissioner is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some o .....

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nt to him, the Deputy Commissioner/Assistant Commissioner shall reject the claim and proceed with the process of sale through auction. The Deputy Commissioner/Assistant Commissioner shall issue a notice to the successful bidder inFORM GST DRC-11requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate inFORM GST DRC-12specifying the details of the property, date of transfer, the details of the b .....

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r shall cancel the process of auction and release the goods. The Deputy Commissioner/Assistant Commissioner shall cancel the process and proceed for e-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. Attachment of debts and shares etc., Rule 151 provides that a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except fo .....

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he person in possession of the same from giving it to the defaulter. A copy of such order shall be affixed on some conspicuous part of the office of the Deputy Commissioner/Assistant Commissioner, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. A debtor, prohibited, may pay the amount of his debt to the Deputy Commissioner .....

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Attachment of interest in partnership Rule 153 provides that where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the Deputy Commissioner/Assistant Commissioner may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already d .....

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cordance with the provisions of clause (e) of sub-section (1) of section 79, the Deputy Commissioner/Assistant Commissioner shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorized in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. Recovery through Court Rule 156 provides that where an amount is to be recovered as if it were a fine imposed .....

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b-section (3) thereof, the Deputy Commissioner/Assistant Commissioner may direct that such person shall be liable to pay a penalty of one hundred rupees for each day of the period during which the failure to furnish such return continues which shall not exceed ₹ 5,000/- Power to impose penalty in certain cases Section 127 provides that where the Deputy Commissioner/Assistant Commissioner is of the view that a person is liable to a penalty and the same is not covered under any proceedings u .....

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