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TMI BlogAssign the functions to be performed under RGST Act 2017 by a proper officerX X X X Extracts X X X X X X X X Extracts X X X X ..... erformed under this Act by a proper officer under different sections of the said Act as mentioned in the entries in column 2 of the schedule given below and described in the corresponding entries at column 3 of the said Schedule, to the Proper Officers specified in the corresponding entries in column 4 thereof, subject to the condition that the functions assigned so shall be performed only within their jurisdiction, unless otherwise specified: SCHEDULE S. No. Section Functions Assigned Designation of Proper Officer 1. 2. 3. 4. 1. 10(5) To determine tax and penalty referred to in this section. Joint/ Deputy/ Assistant Commissioner of State Tax 2. 28(8) To register a person who is liable to be registered under this Act includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ??? 14. 63 Best judgement assessment of unregistered persons Joint/ Deputy/ Assistant Commissioner of State Tax 15. 64 (1) Summary assessment in certain special cases. Joint/ Deputy/ Assistant Commissioner of State Tax 16. 64(1) To give permission to proceed for summary assessment to protect the interest of revenue Additional Commissioner of State Tax 17. 64 (2) To withdraw summary assessment order, considered to be erroneous. Additional Commissioner of State Tax 18. 65 (6) & (7) To inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings, and to initiate action under section 73 or 74. Joint/ Deputy/ Assistant Commissioner of State ??? 19. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of State Tax 28. 69(3) To take bail of an arrested person for non cognizable and bailable offence. Joint Deputy Commissioner of State ??? 29. 70(1) Power to summon persons Joint/ Deputy/ Assistant Commissioner of State Tax 30. 70(1) To authorize the officers to have access to business premises Additional Commissioner of State Tax 31. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful mis-statement or suppression of facts. Joint/ Deputy/ Assistant Commissioner of State Tax 32. 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of frau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 129 (6) To reduce the period of compliance for payment of tax and penalty. Joint/ Deputy/ Assistant Commissioner of State Tax 43. 130(6) & (7) Confiscation of goods or conveyances, taking possession of the things confiscated and levy of penalty, disposal of goods, depositing sale proceeds with the government and requisition for Police assistance. Joint/ Deputy/ Assistant Commissioner of State Tax 44. 142 (1) Miscellaneous transitional provisions. Joint/ Deputy/ Assistant Commissioner of State Tax 45. 153 To take assistance from an expert Joint Deputy Commissioner of State Tax This shall come into force with effect from 20.02.2020.[F.17(131-Pt.-II)ACCT/GST/2017/5442] (Dr. Preetam B. Yashvant) Commissioner of State Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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