TMI BlogProper officer functions - scrutiny, assessment, detention, seizure, release and refundX X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017 (20 of 2017) (hereinafter referred to as the Act) and subject to subsection (2) of section 5 of the said Act, and in partial modification of proceedings No. GSTC/24614/2017/CT, dated 06/07/2017 of the Commissioner, the Commissioner of State Tax, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the Kerala State Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table:- Table Sl. No. Designation of the Officer Functions assigned under the following sections of the Kerala State Goods and Services Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et much complicated, and the dealers forced to pursue long-driven litigation. 2. If the monthly returns filed by the dealers are verified monthly, and errors immediately brought to their notice, the dealers can rectify those defects through their next return itself. The dealers would rather see it as an opportunity to rectify their defects since the pecuniary consequences for monthly returns would be much lesser than pecuniary consequences of accumulated defects detected in annual return scrutiny. To make it more effective, maximum risk based monthly scrutiny shall be carried out by the concerned vertical. 3. Since the monthly return scrutiny is rather concerned about the mathematical accuracy and other technical aspects of that month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment (taxpayer services and dispute resolution) vertical. 5. The GST Info shall make necessary arrangements for the implementation of such transmission. IV. Adjudication under Section 73/74 1. In the present system, the issuance of notices to the taxpayer demanding tax amount and completing adjudication are not on the basis of the quantum of disputed tax amount. This will lead to the situation that adjudication of high tax amount cases will be done by the junior officer. 2. Hence it is decided that the adjudication system shall be rearranged in such a way that the adjudication of higher tax amounts shall be done by the senior officers. 3. It has also been decided that Assistant State Tax Officers shall also be assigne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017, shall be issued by the Assistant State Tax Officer, but the adjudication of the notices under section 129 shall be done by the Assistant State Tax Officer and State Tax Officer based on pecuniary jurisdiction of tax amount involved as detailed in the table below. Table Pecuniary limits Authority Tax or penalty under section (1) of section 129 is upto ₹ 2 lakhs Assistant State Tax Officer Tax or penalty under section (1) of section 129 is above ₹ 2 lakhs. State Tax Officer/ Assistant Commissioner VI. REFUNDS The refund application shall be settled in an effective time-bound manne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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