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THE HARYANA GOODS AND SERVICES TAX ACT, 2017 Notification
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Body ORDER No. 2222/ST-II Dated 4th October, 2017

Subject: Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.

In exercise of the power conferred upon me by sub-section (1) of section 5 read with clause (91) of section 2 of the Haryana Goods and Services Tax Act, 2017 and the rules framed thereunder, 1 do hereby assign the functions to be performed under this Act by a proper officer as defined in clause (91) of section 2 under different sections of the said Act mentioned in the entries in column (2) of the Schedule below and described in the corresponding entries at column (3) of the said Schedule to the Proper Officers specified in the corresponding entries in column (4) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against.

SCHEDULE

SI. No Section Functions Assigned Designation of Proper Officer
(1) (2) (3) (4)
1 10 To determine tax and penalty referred to in this section. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
2 25 To register a person who is liable to be registered under this Act including the person who fails to obtain registration. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
3 27 proviso To extend the period of validity of the certificate of registration issued to a casual taxable person or a non-resident taxable person by a further period not exceeding ninety days. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
4 28(1) An application for amendment to be made before the proper officer. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
5 28(2) To approve or reject an application for amendment of a registration certificate. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
6 29(1) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
7 29(2) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
8 30(1) To revoke a cancelled registration certificate Deputy Excise & Taxation Commissioner of State Tax
9 30(2) To revoke a cancelled registration certificate or to reject an application for revocation. Deputy Excise & Taxation Commissioner of State Tax,
10 35(6) To determine the amount of tax payable on the goods or services or both that were not accounted for. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
11 54(4) To verify the amount claimed as refund is less than two lakhs rupees where no documentary evidences to be furnish Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
12 54(5) To make refund of excess tax or input tax credit other than refund on a provisional basis. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
13 54(6) To make refund on account of export of goods or services or both made by registered persons on a provisional basis. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax
14 54(7) To issue order of refund Deputy Excise & Taxation Commissioner of State Tax
15 54(10) To withhold refund or to deduct any unpaid due before payment of refund. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax
16 56 Order of Appellate authority shall be deemed to be an order passed under sub-section (5) of section 54. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
17 60(1) Provisional assessment on application Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
18 60(2) To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
19 60(3) To pass final assessment order to finalize a provisional assessment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
20 61 Scrutiny of returns. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
23 62 Assessment of non-filers of returns Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
25 63 Best judgment assessment of unregistered person liable to pay tax. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
26 64(1) Summary assessment in certain special cases. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
27 65(1) and (2) Audit by tax authority Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
28 65(6) and 7 Audit by tax authority Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
29 66(6) To initiate action under section 73 or 74 Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax
30 67(1) Authorization for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. Joint Excise & Taxation Commissioner.
31 67(2) Authorization for search, seizure and confiscation. Joint Excise & Taxation Commissioner.
32 67(2) first proviso To serve order not to remove the goods Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
33 67(5) To debar a person from whose custody any documents arc seized to make copies thereof or to take extracts there from which may prejudicially affect the investigation. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
34 67(7) and proviso Return of seized goods when no notice is served. To extend the date of issuing notice in relation to seized goods after six months of seizure Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax (subject to approval from higher authority by administrative order).
35 67(8) Disposal of perishable or hazardous goods to be notified by the Government Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax (subject to approval from higher authority by administrative order).
36 67(9) To prepare inventory of seized perishable or hazardous goods. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
37 67(11) Seizure of accounts, registers or documents where any person has evaded for is attempting to evade the payment any tax. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
38 68(3) To intercept any conveyance to inspect documents, devices and goods. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
39 70(1) Power to summon persons Joint Excise & Taxation Commissioner, Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
40 71(1) To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Joint Excise & Taxation Commissioner
41 73(1) Determination of tax and issuance of notice and adjudication in cases other than fraud or suppression under subsection (1), (2), (3), (5), (6), (7), (9) and (10) of section 73. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
42 73(2) Issuance of notice atleast three months prior to the time limit Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
43 73(3) To serve a statement containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
44 73(5) Tax to be ascertained and officer to be informed in writing of such payment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
45 73(6) On receipt of information shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
46 73(7) To issue the notice as provided for in sub-section (1) Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
47 73(9) To determine the amount of tax, interest and a penalty equivalent to ten per cent, of tax or ten thousand rupees, whichever is higher and issue an order. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
48 73(10) To issue the order under sub-section (9) within three years from the due date for furnishing of annual return Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
49 74(1) Determination of tax and issuance of notice and adjudication in cases of fraud or suppression under sub-section (1), (2), (3), (5), (6), (7), (9) and (10) of section 73. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
50 74(2) Issuance of notice at least six months prior to the time limit Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
51 74(3) To serve a statement containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
52 74(5) Tax to be ascertained and officer to be informed in writing of such payment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
53 74(6) On receipt of information shall not serve any notice under sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
54 74(7) To issue the notice as provided for in sub-section(l) Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
55 74(9) To determine the amount of tax, interest and a penalty and issue an order. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
56 74(10) To issue the order under sub-section (9) within three years from the due date for furnishing of annual return Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
57 75(2) General provisions relating to determination of tax Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
58 75(5) To grant time to the person and adjourn the hearing for reasons to be recorded in writing Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
59 75(6) To set out the relevant facts and the basis of his decision Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
60 75(8) To modify the amount of interest and penalty as per the order of appellate authority. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
61 76(2) Functions to be performed by the proper officer where tax collected has not been paid to Government Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
62 76(3) To determine the amount due from person Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
63 76(6) To issue an order within one year from the date of issue of the notice Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
64 76(8) To set out the relevant facts and the basis of his decision Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
65 78 To initiate recovery proceedings against nonpayment of tax payable under the Act. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
66 79(1) Functions to be performed by proper officer in relation to recovery of any amount recoverable from any person. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
67 79(3) To recover the amount of central tax from the person as if it were an arrear of State tax and credit the amount so recovered to the account of the Central Government Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
68 81 (proviso) To give permission to charge or transfer any property made for adequate consideration and in good faith. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
69 123 To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
70 126 General provision to penalty and 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. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
71 127 To issue an order levying penalty under this section. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
72 129 To issue notice and pass an order in relation to tax and penalty of seized goods. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
73 129 Detection, seizure and release of goods and conveyance in transit. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
74 129(6) proviso To reduce the period of compliance for payment of tax and penalty. Joint Excise & Taxation Commissioner of State Tax, Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
75 130(1) To confiscate the goods and conveyance Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
76 130(2) To give an option to pay fine Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
77 130(4) To give an opportunity of being heard Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
78 130(6) Confiscation of goods and conveyances and requisition for Police assistance. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
79 130(7) To dispose of confiscated goods and conveyances and deposit the sale proceeds with the Government. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
80 142(1) Identifying goods sold under existing law returned not earlier than six months prior to the appointed day and returned on or after the appointed day. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax

ASHIMABRAR

Excise and Taxation Commissioner-cum-

Commissioner of State Tax, Haryana.