THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
-

Body Notification No. F. No.3251/CTD/GST/2017/ Dated 19th September 2017

Subject: Proper officer relating to provisions of 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 registration and composition under 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

1	Commercial Tax Officer (Mahe) - For Mahe Region/ Deputy Commercial Tax Officer (RC) -For Puducherry Region/ Deputy Commercial Tax Officer (Yanam) - For Yanam Region/ Commercial Tax Officer (Karaikal) - For Karaikal Region	i. sub- section (5) of section 10	Composition levy
		ii. sub- sections (1), proviso of section 27	Special provisions relating to casual taxable person and nonresident taxable person.
		iii. sub- sections (1), (2), proviso of section 28	Amendment of registration.
		iv. sub- sections (1), (2), proviso of section 29	Cancellation of registration.
		v. sub- sections (1), (2) of section 30	Revocation of cancellation of registration.
		vi. rule 6	Validity of Composition levy
		vii. sub-rule (1), (2), (3), (4), (5) of rule 9	Verification of the application and approval.
		viii. sub-rule (4) of rule 10	Issue of registration certification.
		ix. sub-rule (2), proviso of rule 12	Grant of registration to persons required to deduct tax at source or to collect tax at source.
		x. sub-rule (1) of rule 16	Suo moto registration.
		xi. sub-rule (2) of rule 17	Assignment of Unique Identity Number to certain special entities.
		xii. sub-rule (2), (4), (5), proviso of rule 19	Amendment of registration.
		xiii. sub-rule (1) of rule 22	Cancellation of registration.
		xiv. sub-rule (1), (2)b, (3) of rule 23	Revocation of cancellation of registration.
		xv. sub-rule (2)c, (3), (4) of rule 24	Migration of persons registered under the existing law.
		xvi. rule 25	Physical verification of business premises in certain cases.
		xvii. sub-rule (3) of rule 26	Method of authentication.

2. The powers will be deemed to have been assigned with effect from the date of notification.

(G. SRINIVAS)

COMMISSIONER OF STATE TAX PUDUCHERRY