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TMI BlogCommissioner of State Tax notified the Proper Officers under TGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... rd "STU" at all the places wherever "LTU" occurs, in the notification issued vide reference 3rd Cited with effect from the date of inception of STU. The notification shall now be read as : Proper Officers under TGST Act, 2017 Sl. No. Sections Rules Functions assigned Proper Officer defined 1 10(5) 6(4), 6(5) & 62(5) Composition levy and withdrawal of composition (1) State Tax Officer of the circle having jurisdiction, 2 25 9(1), 9(2), 9(3), 9(4), 9(5), 10(4), 12(2), 12(3), 13(3), 16(1), 16(4), 17(2), 24(1), 24(2), 24(3) & 25 Issue of certificate of registration, including physical visit to the business premises Any Officer not below the rank of Deputy State Tax Officer authorized by the Assistant Commissioner of State Tax of the circle concerned 3 27(1) Proviso Registration to a casual taxable person or non-resident taxable person Any Officer not below the rank of Deputy State Tax Officer authorized by the Assistant Commissioner of State Tax of the circle concerned 4 28(1) & 28(2) 19(1), 19(2), 19(4) & 19(5) Amendment of certificate of registration Any Officer not below the rank of Deputy State Tax Officer authorized by the Assistant Commissioner of Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of persons paying tax under Section 10, or (3) Assistant Commissioner of State Tax of the circle having jurisdiction, in respect of persons falling under categories other than (1) and (2) above. (4) Any Officer not below the rank of State Tax Officer of the division as authorized by the Joint Commissioner of State Tax of the division concerned, in respect of persons not belonging to STU 13 62(1) 100(1) & 100 (2) Assessment of non-filers of returns (1) Deputy Commissioner of State Tax (STU) having jurisdiction in respect of STU persons, or (2) State Tax Officer of the circle concerned, in respect of persons paying tax under Section 10, or (3) Assistant Commissioner of State Tax of the circle having jurisdiction, in respect of persons falling under categories other than (1) and (2) above. (4) Any Officer not below the rank of State Tax Officer of the division as authorized by the Joint Commissioner of State Tax of the division concerned, in respect of persons not belonging to STU 14 63 100(2) Assessment of unregistered persons (1) Assistant Commissioner of State Tax or State Tax Officer of the circle concerned having jurisdiction; or (2) Any Officer not bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of State Tax of the circle having jurisdiction in respect of persons falling under categories other than (1) and (2) above, or (4) Any Officer not below the rank of State Tax Officer of the division as authorized by the Joint Commissioner of State Tax of the division concerned, in respect of persons not belonging to STU, or (5) Any Officer not below the rank of State Tax Officer authorized by the Joint Commissioner of State Tax / Additional Commissioner (Grade-I) of State Tax / Special Commissioner of State Tax of State Enforcement Wing, in respect of persons not belonging to STU. 17 66(6) 102(1) & 102(2) Special audit (1) Deputy Commissioner of State Tax (STU) having jurisdiction in respect of STU persons, or (2) Assistant Commissioner of State Tax of the circle having jurisdiction in respect of other persons, or (3) Any Officer not below the rank of Assistant Commissioner of State Tax of the division as authorized by the Joint Commissioner of State Tax of the division concerned, or (4) Any Officer not below the rank of Assistant Commissioner of State Tax authorized by the Joint Commissioner of State Tax / Additional Commissioner (GR-I) of State Tax / Specia ..... 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Deputy Commissioner of State Tax working in the division, as authorized by the Joint Commissioner of State Tax of the division concerned, or (c) any officer not below the rank of Deputy Commissioner of State Tax, as authorized by the Joint Commissioner of State Tax or Additional Commissioner (GR-I) of State Tax or Special Commissioner of State Tax of State Enforcement Wing, or (2) State Tax Officer of the circle concerned having jurisdiction, in respect of persons paying tax under Section 10, or (3) Assistant Commissioner of State Tax of the circle having jurisdiction in respect of persons falling under categories other than (1) and (2) above, or (4) Any Officer not below the rank of State Tax Officer of the division as authorized by the Joint Commissioner of State Tax of the division concerned, in respect of persons not belonging to STU, or (5) Any Officer not below the rank of State Tax Officer authorized by the Joint Commissioner of State Tax / Additional Commissioner (GR-I) of State Tax / Special Commissioner of State Tax of State Enforcement Wing, in respect of persons not belonging to STU. 24 74(1), 74(2), 74(3), 74(5), 74(6), 74(7), 74(9) & 74(10) 142 Determinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed by the Joint Commissioner of State Tax of the division concerned, in respect of persons not belonging to STU, or (5) Any Officer not below the rank of State Tax Officer authorized by the Additional Commissioner of State Tax / Additional Commissioner (Gr.I) of State Tax / Special Commissioner of State Tax of State Enforcement Wing, in respect of persons not belonging to STU. 26 76(2), 76(3), 76(6) & 76(8) 142 Action relating to tax collected by a person but not paid to Government (1) Deputy Commissioner of State Tax (STU) in respect of STU persons, or (2) State Tax Officer or Assistant Commissioner of State Tax of the circle concerned having jurisdiction, in respect of other persons. (3) Adjudicating authority 27 78 Recovery proceedings (1) Adjudicating authority (2) Deputy Commissioner of State Tax (STU) having jurisdiction in respect of STU persons, or (3) Assistant Commissioner of State Tax of the circle having jurisdiction in respect of other persons, or (4) Any Officer not below the rank of State Tax Officer of the division as authorized by the Joint Commissioner of State Tax of the division concerned. 28 79(1) & 79(3) 143, 144, 145, 146, 151, 152, 153 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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