Order, 2019
A order recorded in India Code.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
Government of Jharkhand Commercial Taxes Department Order In exercise of the power conferred by sub-section (I) and sub-section (3) of section 5 read with clause (91) of section 2 of the Jharkhand Goods and Services Tax Act, 2017 (Act 12 of 2017) and the rules framed there under, I do hereby assign the officers mentioned in Column 4 of table below, the functions as the proper officers in relation to the various sections of the Jharkhand Goods and Services Tax Act,20 17 or the rules made there under given in the corresponding entry in Column (2) of said table. The functions hereby assigned to the specified authority in column (4) of the schedule sha\l be performed only within their jurisdiction unless specific jurisdiction is mentioned there against. S. Section Subject Proper Officer No.
I 6(2)(a),(b) Issuance of order under All Officers of state tax having their jurisdiction both Acts.
2 10(5) Composition levy Assistant Commissioner State Tax / Deputy Commissioner State tax having Jurisdiction 3 Section 25 read Registration Assistant Commissioner State tax / Deputy with rule 9 Commissioner State tax having Jurisdiction.
4 27(1 ) Casual Trader Regn. Assistant Commissioner State tax / Deputy Commissioner State tax having Jurisdiction.
5 28(1&2) Amendments of Regn. Assistant Commissioner State tax / Deputy Commissioner State tax having Jurisdiction.
6 29(1) (2) Cancellation of Regn. Assistant Commissioner State tax / Deputy Commissioner State tax having jurisdiction.
7 30(1 )&(2) Revocation of Cancellation Assistant Commissioner State tax / Deputy of Registration Commissioner State tax/ Joint Commissioner StateTax having jurisdiction.
8 35(6) Determination of tax State Tax Officer/ Assistant Commissioner State tax / liability on un-accounted Deputy Commissioner State tax having Jurisdiction. goods or services or both 9 54(5) Refund of Tax Assistant Commissioner State tax/Deputy Commissioner State tax / Joint Commissioner State tax having jurisdiction.
PROPER OFFICER UNDER JHARKHAND SGST ACT
10 54(6) Refund of 90% of Tax on Assistant Commissioner State taxi Deputy provn. basis Commissioner State tax / Joint Commissioner State tax having jurisdiction.
II 54(7) Passing of refund order Assistant Commissioner State taxi Deputy Commissioner State tax / Joint Commissioner State tax having jurisdiction.
12 54(10) WithholdlDeduction of Assistant Commissioner State taxi Deputy refund due Commissioner State tax / Joint Commissioner State tax having jurisdiction.
13 56 Refund on Judicial order Assistant Commissioner State taxi Deputy (Explanation) Commissioner State tax / Joint Commissioner State tax having jurisdiction.
14 60(1)(2)(3) Provisional Assessment Assistant Commissioner State tax / Deputy Commissioner State tax having Jurisdiction.
15 61(1)&(3) Scrutiny of Retums State Tax Officer / Assistant Commissioner State taxlDeputy Commissioner State tax having jurisdiction.
16 62(1) Assessment of non filers of State Tax Officer / Assistant Commissioner State tax Returns having jurisdiction.
17 63 Assessment of un-regd. Assistant Commissioner State tax / Deputy persons Commissioner State tax having Jurisdiction.
18 64(1) Summary Assessments State Tax Officer /Assistant Commissioner State tax / Deputy Commissioner State tax having Jurisdiction.
19 65(6)&(7) Audit by Tax authorities State Tax Officer/ Assistant Commissioner State tax / Deputy Commissioner State tax having Jurisdiction.
20 66(6) Special Audit Any officer not below the rank of Assistant Commissioner with prior approval of Commissioner of State Tax.
21 67( I),(2), Power of inspection, search Joint Commissioner State taxiAdditional (5),(7), (8),(9) and seizure Commissioner State tax /Commissioner of the State Tax having jurisdiction.
22 67(4) Power to seal or break open State Tax Officer/ Assistant Commissioner State tax / Deputy Commissioner State tax having Jurisdiction.
23 67(11) Seizure of accounts State Tax Officer, Assistant Commissioner State tax, Deputy Commissioner State tax, Joint Commissioner State tax and Additional Commissioner State tax having Jurisdiction.
2 I ') J ' " 24 68(3) Inspection of goods In State Tax Officer/ Assistant Commissioner State tax / movement Deputy Commissioner State tax having Jurisdiction.
25 70(1) Power to summon Any Officer not below the rank of State Tax Officer. 26 71(I ),(2)&(2)(i) (authorization for) Access Joint Commissioner State tax State tax i Additional to business premises Commissioner State tax /Commissioner State tax having jurisdiction.
27 73(1), Non willful evasion State Tax Officer/ Assistant Commissioner State tax / (2),(3),(5),(6), Deputy Commissioner State tax having Jurisdiction. 28 74(1), willful evasion State Tax Officer, Assistant Commissioner State tax / (2),(3),(5),(6), Deputy Commissioner State tax having Jurisdiction. 29 75 General Provisions relating State Tax Officer/ Assistant Commissioner State tax / (2),(3 ),(6),(8) to determination of tax Deputy Commissioner State tax having Jurisdiction 30 76 Tax Collected but not paid State Tax Officer/ Assistant Commissioner State tax / (2),(3),(6),(8) to Govt. Deputy Commissioner State tax having Jurisdiction 3 I 78 Recovery State Tax Officer/ Assistant Commissioner State tax / Deputy Commissioner State tax having Jurisdiction 32 79 (1) (a, b, c, Recovery of tax State Tax Officer/ Assistant Commissioner State tax / 33 81 (Proviso) Transfer of property to be Joint Commissioner State tax having jurisdiction void in certain cases 34 123 Seeking information return Assistant Commissioner State taxi Deputy Commissioner State tax / Joint Commissioner State tax having Jurisdiction 35 126 (5) General principles relating Deputy Commissioner State tax / Joint Commissioner to penalty State tax having Jurisdiction 36 127 Power to impose penalty State Tax Officer, Assistant Commissioner State tax / Deputy Commissioner State tax having Jurisdiction.
37 129 (3)(6) Detention of State Tax Officer/ Assistant Commissioner State tax / Goods/Conveyances Deputy Commissioner State tax having Jurisdiction. 38 130 (6), (7) Seeking Police help for State Tax Officer/ Assistant Commissioner State taxi confiscation Deputy Commissioner State tax having Jurisdiction. 39 142 (1) Return of goods by un- Assistant Commissioner State tax I Deputy regd. Person-Transitional Commissioner State tax having jurisdiction provision , fI/'....•..
Principal Secretary-cum- Commissioner Letter No.- Va Karl Vividh/ 54 12017 4 I Lf 2- Ranchi, Dated: 1411J 11::r- Copy to:- Additional Commissioner of State Tax, Headquarter, Ranchi/ All Joint Commissioner of State Tax, Jharkhand/ All Deputy Commissioner of State Tax, Jharkhandl All Assistant Commissioner of State Tax, Jharkhand/ All State Tax Officers, Jharkhand for information and necessary action. .~~ ..•.. Principal Secretary-cum- Commissioner 4 I a s
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