THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. F.16(21) Tax/ Juris(GST)/ CCT/2017/ 37201 Dated 13th September, 2017

In exercise of the powers conferred by section 167 read with sub-section (1) of Section 5 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, hereby direct that the officers posted in the State Directorate of Revenue Intelligence, Rajasthan, Jaipur (hereinafter referred to as SDRI) as specified in entries in column 4 of the Schedule below, shall exercise the functions to be performed under this Act as mentioned in the entries in column 2 and as described in the corresponding entries at column 3 of the said Schedule, namely:-

SCHEDULE

S. No.	Section	Functions Assigned	Powers to be exercised by Officer of the SDRI
1	2	3	4
1	10(5)	To determine tax and penalty referred to in this section.	Revenue Intelligence Officer (RIO)
2	35(6)	Determination of amount of tax payable	Revenue Intelligence Officer (RIO)
3	52(12)	To issue notice to furnish details of supply of goods and services and for stock of goods, to E-commerce operators	Revenue Intelligence Officer (RIO) holding the post equal to Joint Commissioner of State Tax.
4	61(1) & (3)	Scrutiny of returns	Revenue Intelligence Officer (RIO)
5	63	Best judgment assessment of unregistered persons	Revenue Intelligence Officer (RIO)
6	64(1)	To give permission to proceed for summary assessment, to protect interest of revenue	Director General, SDRI
7	64(1)	Summary assessment in certain special cases.	Revenue Intelligence Officer (RIO)
8	64(2)	To withdraw summary assessment order, passed by proper officer after seeking due permission	Director General, SDRI
9	67(1)	Proper officer for the purpose of authorizing any other officer/officers for inspection at any place of business of the taxable person of the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.	Director General, SDRI
10	67(2)	Proper officer for the purpose of authorizing any other officer/officers to search, and seize the goods, documents or. Books or things and confiscation.	Revenue Intelligence Officer (RIO) holding the post equal to Joint Commissioner of State Tax.
11	67(5)	To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudicially affect the investigation.	Revenue Intelligence Officer (RIO) holding the post equal to Joint Commissioner of State Tax.
12	67(7)	To extend the date of issuing notice in relation to seized goods after six months of seizure.	Revenue Intelligence Officer (RIO) holding the post equal to Joint Commissioner of State Tax.
13	67(8)	Goods	of perishable or hazardous nature to be disposed off
14	67(9)	To prepare an inventory of perishable or hazardous goods	Revenue Intelligence Officer (RIO)
15	67(11)	Seizure of accounts, registers or documents	Revenue Intelligence Officer (RIO)
16	68(3)	To intercept any conveyance to inspect documents, devices and goods.	Revenue Intelligence Officer (RIO)
17	70(1)	Power to summon persons	Revenue Intelligence Officer (RIO)
18	71(1)	To authorize the officers to have access to business premises	Director General, SDRI
19	73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason other than fraud or any wilful mis-statement or suppression of facts.	Revenue Intelligence Officer (RIO)
20	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 mis-statement or suppression of facts.	Revenue Intelligence Officer (RIO)
21	75(2), (5), (6) & (8)	General provisions relating to determination of tax.	Revenue Intelligence Officer (RIO)
22	76(2), (3), (6) & (8)	Functions to be performed where tax collected has not been paid to Government.	Revenue Intelligence Officer (RIO)
23	78	To require a taxable person to make payment within such period less than three months.	Revenue Intelligence Officer (RIO)
24	79(1)	Functions to be performed in relation to recover}' of any amount recoverable from any person.	Revenue Intelligence Officer (RIO)
25	81	To give permission to charge or transfer any property made for adequate consideration and in good faith.	Director General, SDRI
26	123	To direct any person who fails to furnish any information under section 150 to pay a penalty.	Revenue Intelligence Officer (RIO)
27	126(5)	To consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor when quantifying a penalty for that person.	Revenue Intelligence Officer (RIO)
28	127	To issue an order levying penalty under this section.	Revenue Intelligence Officer (RIO)
29	129 (3)	To issue notice and pass an order in relation to tax and penalty of seized goods.	Revenue Intelligence Officer (RIO)
30	129(6)	To reduce the period of compliance for payment of tax and penalty	Revenue Intelligence Officer (RIO)
31	130(6) & (7)	Confiscation of goods and conveyance, taking possession of the things confiscated and levy of penalty, disposal of goods, depositing sale proceeds with the government and requisition for Police assistance.	Revenue Intelligence Officer (RIO)
32	142(1)	Miscellaneous	transitional provisions
33	153	To take assistance from an expert	Revenue Intelligence Officer (RIO)

Above functions shall be performed subject to the conditions as mentioned below, namely:-

(i) that these powers except as mentioned in serial number in 6, 8, 9, 18 and 25 of the Schedule above, shall be exercised by the officers, only after written permission of the Director General of SDR1;

(ii) that the officers empowered may exercise powers conferred upon them under this notification in whole of the State;

(iii) that where a case has already been made out by any officer posted in the Commercial Taxes Department and the proceedings have been initiated against such taxable person under section 61 and/or 64 and/or 73 and/or 74 of the said Act, the Officers posted in SDRI shall not be empowered to initiate any action against such taxable person on the same issue.

This shall come into force with immediate effect.

(Alok Gupta)

Commissioner of State Tax

Rajasthan, Jaipur