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142. Miscellaneous transitional provisions.
130. Confiscation of goods or conveyances and levy of penalty.
129. Detention, seizure and release of goods and conveyances in transit.
127. Power to impose penalty in certain cases.
126. General disciplines related to penalty.
123. Penalty for failure to furnish information return.
81. Transfer of property to be void in certain cases.
79. Recovery of tax.
78. Initiation of recovery proceedings.
76. Tax collected but not paid to Government.
75. General provisions relating to determination of tax.
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
71. Access to business premises.
70. Power to summon persons to give evidence and produce documents.
68. Inspection of goods in movement.
67. Power of inspection, search and seizure.
66. Special audit.
65. Audit by tax authorities.
64. Summary assessment in certain special cases.
63. Assessment of unregistered persons.
62. Assessment of non-filers of returns.
61. Scrutiny of returns.
60. Provisional assessment.
56. Interest on delayed refunds.
54. Refund of tax.
35. Accounts and other records.
30. Revocation of cancellation of registration.
29. Cancellation of registration.
28. Amendment of registration.
27. Special provisions relating to causal taxable person and non-resident taxable person.
25. procedure for registration.
10. Composition levy.
5. Powers of officers.
2(91). "proper officer"
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THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Notification No. 699-782/Ps/CCT Dated 12th July, 2017

In exercise of the powers conferred upon the undersigned by clause (91) of section 2 read with sub-section (1) of section 5 of the Jammu and Kashmir Goods and Services Tax Act, 2017, it is hereby ordered that the officers mentioned in column (4) of the list appended to this order shall be the "Proper Officers" for various functions under the said Act as mentioned in column (3) of the list.

S.NO. (1) SECTION

(2)

 SUBJECT

(3)

 PROPER OFFICERS IN THEIR JURISDICTION

(4)

1

 10(5) Composition levy Deputy Commissioner, Assistant Commissioner, State Tax Officer and having jurisdiction.

2

 25(8) Procedure for registration Assistant Commissioner and State Tax Officer having jurisdiction.

3

 27(1) (Proviso) Special provisions relating to casual taxable person and non-resident taxable persons. Assistant Commissioner and State Tax Officer having jurisdiction.

4

 28(1), 28(2) 28(2)(Proviso 1) 28(2)(Proviso 2) Amendment of registration Assistant Commissioner and State Tax Officer having jurisdiction.

5

 29(1), 29(2) 29(2)(Proviso) Cancellation of registration Assistant Commissioner and State Tax Officer having jurisdiction.

6

 30(1), 30(2) Revocation of cancellation of registration Assistant Commissioner and State Tax Officer having jurisdiction.

7

 35(6) Accounts and other records Commissioner, Additional Commissioner (Jammu/Kashmir),

8

 54(5), 54(6), 54(7) 54(10) Refund of tax Additional

9

 56(Explanation > Interest on delayed refund Additional

10

 60(1), 60(2), 60(3) Provisional Assessment Assistant Commissioner and State Tax Officer having jurisdiction.

11

 61(1), 61(3) Scrutiny of returns Assistant Commissioner and State Tax Officer having jurisdiction.

12

 62(1) Assessment of non-filers of returns Assistant Commissioner and State Tax Officer having jurisdiction.

13

63

 Assessment of unregistered person Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction.

14

 64(1) Summary Assessment in certain special cases Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction.

15

 65(1), 65(6), 65(7) Audit by tax authorities Commissioner, Additional Commissioner (Jammu
       

16

 66(6) Special Audit Commissioner, Additional Commissioner (Jammu/Kashmir),

17

 67(1), 67(2), 67(2) (Proviso), 67(5) 67(7)(Proviso) 67(8), 67(9),67(11) Power of inspection, search and seizure Commissioner, Additional Commissioner (Jammu

18

 68(3) Inspection of goods in movement Additional Commissioner (Jammu/Kashmir),Additional Commissioner (SIU),Deputy Commissioner Assistant Commissioner, State Tax Officer, , State Tax Inspectors, State Tax Inspectors

19

 70(1) Power to summon persons to give evidence and produce document Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU),Deputy Commissioner Assistant Commissioner, State Tax Officer, , State Tax Officer(SIU) having jurisdiction.

20

 71(1), 71(2) 71(2)(i) Access to business premises Commissioner, Additional Commissioner (Jammu

21

 73(1)73(2), 73(3) 73(5), 73(6), 73(7) 73(9), 73(10) 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 willful misstatement or suppression of facts Commissioner, Additional Commissioner, Deputy
       

22

 74(1), 74(2) 74(3) 74(5) 74(6), 74(7) 74(9), 74(10) 74(11)(Explana tion-2) Determination of tax 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 Commissioner, Additional Commissioner, Deputy

23

 75(2), 75(5), 75(6) 75(8) General provisions relating to determination of tax Commissioner, Additional Commissioner, Deputy

24

 76(2), 76(3), 76(6) 76(8) Tax collected but not paid to government Additional Commissioner, Deputy Commissioner Assistant Commissioner, Assistant Commissioner State Tax Officer, State Tax Officer(SIU) having jurisdiction.

25

 78(Proviso) Initiation of recovery proceedings Deputy

26

 79(1), 79(1) (a) 79(1) (b), 79(1) (c)(i), 79(1 )(d) 79(1 )(e) 79(1 )(f), 79(3) Recovery of tax Deputy Commissioner having jurisdiction.

27

 81 (Proviso) T ransfer of property to be void in certain cases Commissioner

28

123

 Penalty for failure to furnish information return Commissioner, Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU), Assistant Commissioner .State Tax Officer, State Tax Officer(SIU) having jurisdiction.
       

29

 126(5) General disciplines related to penalty Commissioner, additional Commissioner (Jammu/Kashmir),Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer, State Tax Officer(SIU) having jurisdiction

30

127

 Power to impose penalty in certain cases Commissioner, Additional Commissioner (Jammu/Kashmir),Deputy

31

 129(3), 129(6) (Proviso) Detention, seizure and release of goods and conveyances in transit Commissioner, Additional Commissioner(Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officers IU) having jurisdiction

32

 130(6), 130(7) Confiscation of goods or conveyances and levy of penalty Commissioner, Additional Commissioner(Jammu/Kashmir), Deputy Commissioner, Additional Commissioner (SIU), Assistant Commissioner .State Tax Office rand State Tax Officer(SIU) having jurisdiction

33

 142(1) Miscellaneous transitional provisions (Return of goods by un-regd. person) Assistant Commissioner and State tax officer having jurisdiction

(P. I. Khateeb) I.A.S

Commissioner, J&KGST