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THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Notification No. F.NO.3251/CTD/GST/2017 Dated 8th August, 2017

Subject: Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017

In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) the Commissioner of State Tax, Puducherry, hereby assigns the officers mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to the various sections of the Puducherry Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in column (3) of the said Table, namely:-

Table

SI. No. Designation of the Officer Functions under sections of thePuducherry Goods and Services Tax Act, 2017 or the rules made there under Remarks
(1) (2) (3) (4)

1

 Joint Commissioner of State Tax (i.) sub-section (7) of section 67 Extension of time period of Goods seized subsequent to inspection (beyond 6 months).
(ii.) Proviso to section 78 Reduction of time limit from 3 months with respect to payment to be made by taxable person from the date of service of order.
(iii.) sub- sections (1), (2), (5) and (9) of section 67 Power of inspection, search and seizure
(iv.) sub-section (1) and (2) of section 71 Access to business premises
(v.) Proviso to section 81 Provision of permission for sale of property with a charge on account of pending demand.
(vi.) Proviso to sub-section (6) of section 129 Reduction of 7 days time period for commencement of actions of confiscation in case of perishable and hazardous goods.
(vii.) sub-rules (1),(2),(3) and (4) of rule 139 Authorisation, order, safe custody and order of prohibition to move goods and records in connection with inspections.
(viii.) sub-rule (2) of rule 140 Encashment of bonds/securities with respect to release of seized goods.
(ix.) sub-section (1) of section 70 Power to summon persons.
(x.) sub-rule (1) of rule 132 Power to summon persons to give evidence and to produce documents.
(xi.) rule 150 Requisition of assistance by police.

2

 Deputy Commissioner of State Tax (i.) sub-sections (5), (6), (7) and (10) of section 54 Refund of tax.
(ii.) sub-rule (4) of rule 86  
(iii.) Explanation to rule 86 Undertaking to proper officer with respect to sub-rule (4) of rule 86.
(iv.) sub-rule (11) of rule 87 Rejection of refund and re-credit to the electronic cash ledger.
(v.) Explanation 2 to rule 87 Undertaking to proper officer with respect to sub-rule (11) of rule 87.
(vi.) sub-rules (2) and (3) of rule 90 Application for refund.
(vii.) sub-rules (2) and (3) of rule 91 Order of refund.
(viii.) sub-rules(1), (2), (3), (4) and (5) of rule 92 Sanctioning of refund.
(ix.) Explanation to rule 93 Undertaking with respect to Explanation.
(x.) rule 94 Interest on delayed refunds.
(xi.) sub-rule (6) of rule 96 Refund of integrated tax.
(xii.) sub-rule (2) of rule 97 Refund of integrated tax on bond.
(xiii.) sub-section (1) of section 70 Power to summon persons.
(xiv.) sub-rule (1) of rule 132 Power to summon persons to give evidence and to produce documents.
(xv.) rule 150 Requisition of assistance by police.

3

 Assistant Commissioner of State Tax (i.) section 65 Audit by tax authorities.
(ii.) section 66 Special Audit.
(iii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of section 73 Determination of tax not paid or credits wrongly availed not as a result of fraud or deliberate suppression.
(iv.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of section 74 Determination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression.
(v.) sub-sections (2), (3), (6) and (8) of section 76 Tax collected but not paid to Government.
(vi.) sub-section (1) of section 79 Recovery of tax.
(vii.) section 123 Levy of penalty with respect to failure of furnishing an information return.
(viii.) section 127 Levy of penalty in certain cases.
(ix.) sub-section (3) of section 129 Notice and orders relating to detention, seizure and release of goods and conveyances in transit.
(x.) sub- sections (6) and (7) of section 130 Confiscation of goods/conveyances.
(xi.) sub- section (1) of section 142 Returned goods identifiable to the satisfaction of the officers.
(xii.) sub-rule (2) of rule 82 Furnishing of details of inward supplies by any person issued UID for purposes other than refund.
(xiii.) rule 143 Recovery by deduction from any money owed.
(xiv.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144 Recovery by sale of goods.
(xv.) sub-rules (1) and (2) of rule 145 Recovery from third person.
(xvi.) rule 146 Recovery through a decree.
(xvii.) sub-rules (1), (2), (3), (5), (6), (7), (8); (10),(11), (12), (14) and (15) of rule 147 Recovery by sale of movable or immovable property.
(xviii.) Sub-rules (1),(2) and (3) of rule 151 Attachment of debts and shares.
(xix.) rule 152 Attachment of property in custody of courts/public offices.
(xx.) rule 153 Attachment of interest in partnership.
(xxi.) rule 155 Recovery through land revenue authority.
(xxii.) rule 156 Recovery through courts.
(xxiii.) sub- section (6) of section 35 Determination of tax on goods and services that are not properly accounted.
(xxiv.) sub-section (11) of section 67 Seizure of accounts, registers or documents with respect to inspection.
(xxv.) sub-section (1) of section 70 Power to summon persons.
(xxvi.) sub-rule (6) of rule 56 Determination of tax payable for storage of goods in other than declared places.
(xxvii.) sub-rule (1) of rule 132 Power to summon persons to give evidence and to produce documents.
(xxviii.) sub-rule (1), (2), (3) and (7) of rule 142 Notice and order for demand of amounts payable under the Act.
(xxix.) rule 150 Requisition of assistance by police.
(xxx.) sub-section (3) of section 68 Inspection of goods in movement.
(xxxi.) sub- rule (17) of rule 56 Production of documents by carriers.
(xxxii.) sub- rule (5) of rule 58 Storage of goods by godown owners.

4

 Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer of State Tax (i.) section 60 Provisional assessment.
(ii.) section 61 Scrutiny of returns.
(iii.) section 62 Assessment of non filers of returns.
(iv.) section 63 Assessment of unregistered person.
(v.) section 64 Summary assessment.
(vi.) section 65 Audit by tax authorities.
(vii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 73 Determination of tax not paid or credits wrongly availed not as a result of fraud or deliberate suppression.
(viii.) sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of section 74 Determination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression.
(ix.) sub-sections (2), (3), (6) and (8) of section 76 Recovery of tax not paid to Government but collected by the supplier.
(x.) sub-section (1) of section 79 Recovery of tax.
(xi.) section 123 Levy of penalty with respect to failure of furnishing an information return.
(xii.) section 127 Levy of penalty in certain cases.
(xiii.) sub-section (3) of section 129 Notice and orders relating to detention, seizure and release of goods and conveyances in transit.
(xiv.) sub- sections (6) and (7) of Section 130 Confiscation of goods/conveyances.
(xv.) sub- section (1) of section 142 Returned goods identifiable to the satisfaction of the officers.
(xvi.) sub-rule (2) of rule 82 Furnishing of details of inward supplies by any person issued UID for purposes other than refund.
(xvii.) sub-rule (2), (3), (4), (5) and (7) of rule 98 Provisional assessment.
(xviii.) sub-rule (2) of rule 100 Assessment in certain cases (unregistered person).
(xix.) sub-rules (2), (3), (4) and (5) of rule 101 Audit
(xx.) rule 143 Recovery by deduction from any money owed.
(xxi.) sub-rules (1), (3), (4), (5), (6) and (7) of rule 144 Recovery by sale of goods.
(xxii.) sub-rules (1) and (2) of rule 145 Recovery from third person.
(xxiii.) rule 146 Recovery through a decree.
(xxiv.) sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of rule 147 Recovery by sale of movable or immovable property.
(xxv.) sub-rules(l),(2) and (3) of rule 151 Attachment of debts and shares.
(xxvi.) rule 152 Attachment of property in custody of courts/public offices.
(xxvii.) rule 153 Attachment of interest in partnership.
(xxviii.) rule 155 Recovery through land revenue authority.
(xxix.) rule 156 Recovery through courts.
(xxx.) sub-section (6) of section 35 Determination of tax on goods and services that are not properly accounted.
(xxxi.) sub-section (11) of section 67 Seizure of accounts, registers or documents with respect to inspection.
(xxxii.) sub-section (1) of section 70 Power to summon persons.
(xxxiii.)sub-rule (6) of rule 56 Determination of tax payable for storage of goods in other than declared places.
(xxxiv.) sub-rules (1), (2) and (3) of rule 99 Scrutiny of returns assessment.
(xxxv.) sub-rule (1) of rule 132 Power to summon persons to give evidence and to produce documents.
(xxxvi.) sub-rule (1), (2), (3) and (7) of rule 142 Notice and order for demand of amounts payable under the Act.
(xxxvii.) rule 150 Requisition of assistance by police.
(xxxviii.) sub-section (3) of section 68 Inspection of goods in movement.
(xxxix.) sub- rule (17) of rule 56 Production of documents by carriers.
(xl.) sub-rule (5) of rule 58 Storage of goods by godown owners.
(xli.) sub-section (5) of section 126 General disciplines related to penalty.
(xlii.) sub-section (5) of section 75 General provisions of relating to determination of tax.
(xliii.) section 72 Officers to assist proper officers.

5

 Commercial Tax Officers All other powers and duties not mentioned anywhere in this notification

2. The powers will be deemed to have been assigned with effect from 01.07.2017

(G.SRINIVAS)

Commissioner of State Tax

Puducherry