THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body ORDER No. F.17(150)ACCT/GST/2018/8236, dated 31st January, 2023

hi exercise of the powers conferred under sub-section (1) of section 5 read with clause (91) of section 2 of the Rajasthan Goods and Services fax Act. 2017 and the rules framed thereunder and in continuation of order number F.17 (13 1-pt-H) ACCT/GST/ 2017/5442 dated 25-02-2020, 1. Dr. Ravi Kumar Surpur, Chief Commissioner of State Tax, Rajasthan, hereby assign the functions to be performed under this Act by a proper officer under different sections of the said Act as mentioned in the entries in column 2 of the table given below and described in the corresponding entries at column 3 of the said table, to the Proper Officers specified in the corresponding entries in column 4 thereof, and subject to the condition specified in corresponding column no. 5, the function assigned so. shall be performed only within their jurisdiction, unless otherwise specified:-

SCHEDULE

S.No.	Sections	Functions Assigned	Designation of Proper Officer.	Conditions
1.	2.	3.	4.	5.
	65(7), 73	Determination of lax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful mis-statement or suppression of facts.	Additional Commissioner of State Tax	The power conferred this order shall be exercised only: 1. in cases where the audit conducted under sub-section (1) of section 65 result in detection of tax not paid or short paid or erroneously refunded ,or input tax credit wrongly availed or utilised. 2. In respect to cases assigned/ transferred to them by the chief commissioner.
2.	65(7), 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 wilful mis-statement or suppression of facts.	Additional Commissioner of State Tax

(Dr. Ravi Kumar Surpur)

Chief Commissioner State Tax.

Rajasthan, Jaipur.