THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS History
-

Notification No. 12-4-78 EXN-Tax Dated 30th, June 2017

In exercise of the authority conferred on the undersigned under sub-section (91) of Section 2 read with sub-section (1) of Section 5 of the Himachal Pradesh Goods and Services Tax Act, 2017, it is hereby ordered that the "Proper Officer" for various functions referred to in the Act, shall be those Officer(s) as mentioned against each function in the list appended to this order.

S.NO.	SECTION	SUBJECT	PROPER OFFICERS IN THEIR JURISDICTION
1	6, 6(1), 6(2)(a) 6(2)(b)	Authorization of officers of central tax as proper officers in certain circumstances	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ), Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
2	10(5)	Composition levy	Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer and State Tax Officer (Flying Squad) having jurisdiction.
3	25(8)	Procedure for registration	Assistant Commissioner and State Tax Officer having jurisdiction.
4	27(1) (Proviso)	Special provisions relating to casual taxable person and non-resident taxable persons.	Assistant Commissioner and State Tax Officer having jurisdiction.
5	28(1), 28(2) 28(2)(Proviso 1) 28(2)(Proviso 2)	Amendment of registration	Assistant Commissioner and State Tax Officer having jurisdiction.
6	29(1), 29(2) 29(2)(Proviso)	Cancellation of registration	Assistant Commissioner and State Tax Officer having jurisdiction.
7	30(1), 30(2)	Revocation of cancellation of registration	Assistant Commissioner and State Tax Officer having jurisdiction.
8	35(6)	Accounts and other records	Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner ( Flying Squad ), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit) and State Tax Officer ( Flying Squad ) having jurisdiction.
9	54(5), 54(6), 54(7) 54(10)	Refund of tax	Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner ( Flying Squad ), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit) and State Tax Officer ( Flying Squad ) having jurisdiction.
10	56(Explanation)	Interest on delayed refund	Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner ( Flying Squad ), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit) and State Tax Officer ( Flying Squad ) having jurisdiction.
11	60(1), 60(2), 60(3)	Provisional Assessment	Assistant Commissioner and State Tax Officer having jurisdiction.
12	61(1), 61(3)	Scrutiny of returns	Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner ( Flying Squad ), Deputy Commissioner (EIU), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (EIU), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit),State Tax Officer(EIU), State Tax Officer ( Flying Squad ) Assistant State Tax Officer, Assistant State Tax Officer (Audit), Assistant State Tax Officer(LTPU), Assistant State Tax Officer (EIU), State Tax Inspectors, State Tax Inspectors (Audit), State Tax Inspectors (LTPU) and State Tax Inspectors(EIU) having jurisdiction.
13	62(1)	Assessment of non-filers of returns	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
14	63	Assessment of unregistered person	Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer and State Tax Officer (Flying Squad)
15	64(1)	Summary Assessment in certain special cases	Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ), Assistant Commissioner, Assistant Commissioner (LTPU), State Tax Officer and State Tax Officer (Flying Squad) having jurisdiction.
16	65(1), 65(6), 65(7)	Audit by tax authorities	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
17	66(6)	Special Audit	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
18	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 (TRU)and Joint Commissioner (Enforcement) having jurisdiction
19	68(3)	Inspection of goods in movement	Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer, State Tax Officer (Flying Squad) Assistant State Tax Officer, Assistant State Tax Officer (Flying Squad), State Tax Inspectors, State Tax Inspectors (Flying Squad)
20	70(1)	Power to summon persons to give evidence and produce document	Joint Commissioner (Audit),Deputy Commissioner (LTPU), Deputy Commissioner ( Flying Squad ), Deputy Commissioner (EIU), Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (EIU), Assistant Commissioner (LTPU), State Tax Officer, State Tax Officer(Audit),State Tax Officer(EIU), State Tax Officer (Flying Squad) having jurisdiction.
21	71(1), 71(2) 71(2)(i)	Access to business premises	Officers authorized by the proper officer as per Section 67
22	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	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
23	74(1), 74(2) 74(3) 74(5) 74(6), 74(7) 74(9), 74(10) 74(11)(Explanation-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	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
24	75(2), 75(5), 75(6) 75(8)	General provisions relating to determination of tax	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
25	76(2), 76(3), 76(6) 76(8)	Tax collected but not paid to government	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
26	78(Proviso)	Initiation of recovery proceedings	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
27	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	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
28	81 (Proviso)	Transfer of property to be void in certain cases	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
29	123	Penalty for failure to furnish information return	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
30	126 (5)	General disciplines related to penalty	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
31	127	Power to impose penalty in certain cases	Joint Commissioner (Audit), Deputy Commissioner (LTPU), Deputy Commissioner (Flying Squad ),Deputy Commissioner (EIU) Assistant Commissioner , Assistant Commissioner (Audit), Assistant Commissioner (LTPU), Assistant Commissioner(EIU), State Tax Officer, State Tax Officer(Audit), State Tax Officer(EIU) and State Tax Officer ( Flying Squad ) having jurisdiction.
32	129(3), 129(6) (Proviso)	Detention, seizure and release of goods and conveyances in transit	Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer with the prior approval from Assistant Commissioner and State Tax Officer (Flying Squad) with the prior approval from Deputy Commissioner ( Flying Squad ) having jurisdiction
33	130(6), 130(7)	Confiscation of goods or conveyances and levy of penalty	Deputy Commissioner (Flying Squad), Assistant Commissioner, State Tax Officer with the prior approval from Assistant Commissioner and State Tax Officer (Flying Squad) with the prior approval from Deputy Commissioner ( Flying Squad ) having jurisdiction
34	142 (1)	Miscellaneous transitional provisions (Return of goods by un-regd. person)	Assistant Commissioner and State tax officerhaving jurisdiction

(Pushpendra Rajput),

Commissioner of State Tax.