THE ODISHA GOODS AND SERVICES TAX ACT, 2017 Notifications
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NOTIFICATION No. 9834/CT Dated 24th June, 2017

In exercise of powers conferred in sub-section (1) of Section 5 of the Odisha Goods and Services Tax Act, 2017, I, Saswat Mishra, I.A.S., Commissioner of State Tax, Odisha do hereby specify that the officers appointed under Section 3 of the Odisha Goods and Service tax Act, 2017 and Rules made there under are hereby assigned the powers and duties as specified in the Table given below within their respective jurisdictions in the State of Odisha with effect from 25th June 2017.

Table

SI. No.	Section and Sub-section of the OGST Act 2017	Description ot the Function assigned	Assigned to the Officer as Proper Officer under OGST Act,2017
1	Section 10(5)	Power to determine tax and penalty payable by the taxable person, who despite not being eligible has paid tax under Sub Section (1) of Section 10.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
2	Section 25(2)	Power to grant registration to a taxable person under OGST Act	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
3	Section 25(8)	Power to grant registration to a person liable to be registered under OGST Act but fails to obtain registration.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
4	Section 27(1) Proviso	Power to grant and extend the validity period of the certificate of registration in case of casual taxable person or a non-resident taxable person	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
5	Section 28(1) (2)	Power to approve or reject amendments in the registration particulars of a registered person and persons to whom a unique identity number has been assigned.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
6	Section29(l)	Power to cancel the registration as on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of that person	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
7	Section 30 (1)	Power to revoke cancellation of the registration and power to reject the application for revocation of cancellation of the registration	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer

(Saswat Mishra, I.A.S.)

Commissioner of State Tax Odisha,

Cuttack