THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Order No.(51/17 No/28/2017/24B/one/G.S.T/243 Dated 12th october 2017.

In exercise of the powers conferred upon me by sub-section (1) 4 sub-section (3) of section 5 read with clause (91) of section 2 of the Madhya Pradesh Goods and service tax Act, 2017 (No. 19 of 2017) and the rules framed there under, I 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 section of the said Act mentioned in the entries in column (2) of the schedule below and described the corresponding entries in column (3) of the said Schedule to the Proper Officer specified in the corresponding entries in column (4) of there of, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction, unless otherwise provided :-

SCHEDULE

S.No.	Section	Functions Assigned	Designation of Proper Officer
(1)	(2)	(3)	(4)
1	35(6)	To determine the amount of tax payable on the goods or services or both that were not accounted for.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
2	46	To issue notice to a registered person who fails to furnish a return under section 39, 44 or 45.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
3	47(1)	To levy late fee in case of a register person who fails to furnish a details of outward or inward supplies required under section 37 or 38 or return under section 39 or 45.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
4	47(2)	To levy late fee in case of a registered person who fails to furnish the return required under section 44.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
5	50	To levy interest on delayed payment of tax.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
6	51(7)	To determine the amount default in case of tax deduction at source.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of Slate Tax State Tax Officer
7	52(12)	To issue notice to an e- commerce operator to furnish information.	Joint Commissioner of State Tax Deputy Commissioner of State Fax
8	52(14)	To penalize the person who fails to furnish the information required under sub-section 12 of section 52.	Joint Commissioner of State Tax Deputy Commissioner of State Tax
9	54	To sanction of refund.	In case of total amount of refund claimed under all the Acts in the application : (a) Where the amount does not exceed 5 Lac - State Tax Officer (b) Where the amount does not exceed 15 Lac- Assistant Commissioner of State Tax (c) Where the amount does not exceed 30 Lac- Deputy Commissioner of State Tax (d) for any amount - Joint Commissioner of State Tax
10	54(6)	Omitted w.e.f. 21-05-2018
11	54(7)	Omitted w.e.f. 21-05-2018
12	54(10)	Omitted w.e.f. 21-05-2018
13	54(11)	Omitted w.e.f. 21-05-2018
14	60(1)	Provisional assessment on application	Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr.
15	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.	Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr.
16	60(3)	To pass final assessment order to finalise a provisional assessment.	Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr.
17 \|	61	Scrutiny of returns.	Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr.
18	62	Assessment of non-filers or returns.	Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr.
19	63	Best judgment assessment unregistered persons liable to pay tax.	Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr.
20	64(1)	Summary assessment in certain special cases.	Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr.
21	65	Audit of any registered person.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
22	66	For special audit.	Any officers of and above the rank of Assistant Commissioner of State Tax prior approval of the Commissioner.
23	67(1)	Authorization inspection for 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 godown or any other place.	Commissioner of State Tax
24	67(2)	Authorization for search, seizure and confiscation	Commissioner of State Tax
25	67(2) first proviso	To serve order not to remove the goods	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
26	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.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
27	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 Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
28	67(8)	Disposal of perishable or hazardous goods to be notified by Government.	Joint Commissioner of State Tax Deputy Commissioner of State Tax
29	67(9)	To prepare inventory of seized perishable or hazardous goods.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
30	67(11)	To seize accounts, registers or documents produced before a proper officer.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
31	68(3)	To intercept any conveyance to inspect documents, devices and goods.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Inspector of State Tax Taxation Assistant
32	69(1)	To authorize any officer of State Tax to arrest a person committed any offence.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
33	70(1)	Power to summon persons	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
34	71	Access to business premises of a registered person to inspect books of accounts, documents, computer etc. for the purpose of carrying out any audit, scrutiny, verification and checks.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
35	72	Officers to assist to proper officer in the implementation of this act	Any officers of and above the rank of Taxation Assistant.
36	73(1)	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
37	74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
38	75	General provisions relating to determination of tax.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
39	76	Proceeding against every person who has collected tax but not paid to government	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
40	78	To initiate recovery proceedings less than a period of 3 months.	Any officers of and above the rank of State Tax Officer of State Tax prior permission of the additional commissioner.
41	79	Recovery of Tax	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Inspector of State Tax Taxation Assistant
42	81 (proviso)	To give permission to charge or transfer any property made for adequate consideration and in good faith.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax
43	83	Provisional attachment to protect revenue in certain cases.	Any officers of and above the rank of State Tax Officer of State Tax prior permission of the Commissioner.
44
45	88(2)	To notify the liquidator in case of company in liquidation.	Additional Commissioner of State Tax
46	107	Omitted w.e.f. 21-05-2018
47	107(2)	Commissioner to call for and examine the record of any proceeding in which an adjudicating authority has passed order direct any officer subordinate to him to apply to appellate authority.	Additional Commissioner of State Tax Joint Commissioner of State Tax Deputy Commissioner of State Tax
48	108	To call for and examine the record of any proceedings.	Special Commissioner of State Tax Additional Commissioner of State Tax Joint Commissioner of State Tax
49	112	Appeals to Appellate Tribunal	Appellate Tribunal
50	112(3)	Commissioner to call for and examine the record of any order passed by the appellate authority and the revisional authority under this Act or Central GST Act.	Additional Commissioner of State Tax Joint Commissioner of State Tax
51	113(3)	To bring to the notice of appellate tribunal any error apparent on the record for rectification.	Additional Commissioner of State Tax Joint Commissioner of State Tax
52	123	To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
53	124	Fine for failure to furnish statistics	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax
54	125	General Penalty	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
55	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.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
56	127	To issue an order levying penalty under this section.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
57	129(3)	To issue notice and pass an order in tax and penalty of relation to seized goods.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
58	129(6)	Further proceedings in case of failure to pay within 7 days.	Joint Commissioner of State Tax Deputy Commissioner of State Tax
59	130	Confiscation of goods or conveyances and levy of penalty	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
60	132(6)	Sanction for prosecution	Commissioner of State Tax
61	134	Sanction for taking cognizance of Offence.	Commissioner of State Tax
62	139	To issue certificate of registration on provisional basis in case of migration.	Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
63	140(5)	Extension of time beyond a period of 30 days for recording of invoice or any other tax payment in the books of account.	Commissioner of State Tax.
64	141(1)	Extension of the period for return of the goods after job work.	Commissioner of State Tax.
65	141(2)	Extension of the period for return of the semi finished goods.	Commissioner of State Tax.
66	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.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
67	142(12)	Extension of the period for return of goods sent on approval basis.	Commissioner of State Tax.
68	153	Taking assistance from an expert for scrutiny, inquiry, investigation, etc.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax
69	154	Power to taking samples	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
70	159(1)	Publication of information in respect of persons in public interest.	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax
71	161	Rectification of errors apparent on the face of record	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer
72	164(4)	liable to penalty	Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer

This shall come into force from 12/10/2017

(Raghwendra Kumar Singh)

Commissioner of State Tax,

Madhya Pradesh, Indore