Delegation of powers under GST Ordinance empowers designated tax officers to exercise specified assessment, enforcement and refund functions.
Delegation of powers under subsection (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Ordinance, 2017 authorises the Commissioner to allocate specified statutory functions to subordinate tax officers. The order assigns assessment, refund, audit, recovery, search and seizure, confiscation, disposal, penalty, summoning and appellate/revisional powers to specified officer ranks, and conditions that each delegated power be exercised only within the officer's respective jurisdiction. The order is effective from 1 July 2017.

Proper officer allocation under GST assigns jurisdictional functions across tax ranks for enforcement, adjudication, recovery, and related powers.
Allocation of functions under the Uttarakhand Goods and Services Tax Act, 2017 distributes specified statutory powers among designated proper officers. The order is issued under section 5 and the definition of proper officer, and requires that the listed functions be performed only within the respective jurisdiction of the officer to whom they are assigned unless otherwise specified. The schedule allocates enforcement, investigation, adjudication, recovery, refund and related functions among officers of different ranks.

State GST accounting framework centralises GSTN challans, RBI e-scrolls and e-Treasury reconciliation for electronic ledgering.
Creates an integrated GST accounting framework: GSTN as single source for authenticated challans and payments; RBI e-Kuber to consolidate bank luggage files and issue digitally signed e-scrolls and clearance memos; State e-Treasury/e-GRAS to ingest authenticated data, reconcile CIN/CPIN, post SGST accounting to head-wise ledgers, initiate MOEs and RAT bookings for discrepancies, and render monthly electronic accounts to the Accountant General; NIC, Commercial Tax Department and DTA to handle technical integration and domain support.

e-waybill system under GST: online generation and officer-verified issuance for registered and unregistered consignors.
The Circular mandates an electronic e-waybill system under the West Bengal GST framework effective 1 July 2017, distinguishing procedures for GST-registered and unregistered persons. Registered persons follow a two-step process-bulk Waybill Key Number generation and subsequent waybill creation using uploaded invoice XML and transporter/consignment particulars-while unregistered persons submit an application with PAN and supporting invoices for officer verification before being issued a Waybill Key for generation. Reprint, cancellation and transhipment procedures align with existing WBVAT practices.

Proper-officer designation for GST registration assigns circle-level responsibility for registration, amendment, cancellation, and revocation procedures.
Proper-officer jurisdiction for registration-related provisions is assigned to the Deputy Commissioner of Commercial Taxes in charge of a Circle or, where applicable, the Assistant Commissioner in charge of that Circle. The designation covers registration liability, exemption and compulsory registration, registration procedure, deemed registration, casual and non-resident taxable persons, amendment, cancellation, and revocation of cancellation. The appointment takes effect from 1 July 2017.

Proper officer functions under Assam GST Act assigned, delimiting Assistant Commissioner duties and Inspector limited to a single rule.
The Commissioner of State Tax, exercising powers under the Assam GST framework, designates certain officers as proper officers and assigns them specified functions: the Assistant Commissioner of State Tax or Superintendent of State Tax is entrusted with a comprehensive set of statutory and rule-based duties pertaining to determination, assessment and procedural controls, while the Inspector of State Tax is assigned a narrowly defined rule-based function.

Territorial jurisdiction assigned to State Tax officers, defining zones, unit boundaries and special coal dealer coverage.
Order under section 4(2) of the Assam Goods and Services Tax Act designating classes of State Tax officers to exercise statutory powers within specified territorial jurisdictions. A tabulated allocation maps Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors to statewide, zonal, unit and district areas (including detailed boundary descriptions for Guwahati Units A-D) and identifies two units with special coverage for coal dealers, thereby defining which office is competent to act for GST administration in each listed area.

Electronic verification under GST: Aadhaar EVC, net banking EVC and portal EVC authorized for taxpayer verification.
Authorizes three modes of electronic verification under rule 26(3): Aadhaar based Electronic Verification Code (EVC), EVC generated through net banking login on the common portal, and EVC generated on the common portal, as the prescribed means for taxpayer authentication in GST filings.

Tax Deducted at Source under GST: state STDS/TCS suspended until GST TDS provisions are made operative.
Effective 01/07/2017, no STDS/TCS deductions under the WBVAT Act, 2003 shall be made on bills submitted on or after that date, and no TDS under GST shall be deducted until the GST TDS provisions are made operative. Deductions of STDS/TCS made before 01/07/2017 retain statutory obligations: payment of deducted amounts, filing of online scrolls, and issuance of prescribed TDS/TCS certificates must be completed in accordance with the Act.

Composition levy intimation period extended to permit filing of FORM CMP-01 under Rule 3 authority, easing compliance deadlines.
The period for filing intimation for composition levy in FORM NO. CMP-01 is extended to 16th August, 2017 under the powers conferred by sub-rule (1) of Rule 3 of the Goods and Services Tax Rules, 2017.

Transitional Input Tax Credit: dealers must claim admissible credits through prescribed TRAN 1 procedures within the statutory claim period.
Transitional relief under sections 139-142 permits eligible taxpayers to claim CCF, CENVAT credit on capital goods, and credit for tax paid on unsold stocks by filing Form GST TRAN-1 within the prescribed period. Entitlement requires admissibility under GST, filing of prior returns, and supporting tax invoices or purchase documents; where invoices are absent, fixed percentage credits apply. Specific TRAN-1 statements and TRAN-2 monthly statements must detail stocks, invoices, CST-related adjustments, and job-work or post-appointed-day receipt conditions.

Composition tax option under GST enables eligible suppliers to register and elect simplified tax payment and compliance.
The MGST Rules establish procedures for taxpayer registration and provide an option to pay tax under the composition scheme. Rules 3-7 define eligibility, selection modalities and administrative mechanics for electing composition; suppliers meeting the Act and Rules' conditions may opt for composition and thereafter follow the simplified payment and compliance regimen. Stakeholders should consult published rules and notifications for procedural details.

Adjudicating authority designation under WBGST Ordinance: specified state tax officers authorised to pass orders within their jurisdiction immediately.
The Commissioner of State Tax authorises the Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and State Tax Officer to act as adjudicating authorities under the West Bengal Goods and Services Tax Ordinance, 2017, empowered to pass any order or decision under the Ordinance within their respective jurisdiction, pursuant to sub section (3) of section 5 read with clause (4) of section 2 and the rules framed thereunder, with immediate effect.

GST Facilitation Centres notified to support compliance and administration under West Bengal State GST framework.
The Commissioner, State Tax, West Bengal, exercising powers under the West Bengal Goods and Services Tax Rules, 2017, notifies 230 named entities as Facilitation Centres for purposes of the West Bengal GST Ordinance and rules, effective 22 June 2017. The notification provides a district-wise directory of designated centres with trade names, addresses, contact numbers and e-mail addresses to serve as authorised points for taxpayer assistance and GST compliance facilitation.

Registration jurisdiction designated for Central Registration Unit to cover entire state for GST registration effective immediately.
Designated officers of the Central Registration Unit - Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer of State Tax - are empowered to exercise state-wide jurisdiction for registration under the West Bengal Goods and Services Tax Ordinance, 2017, with the designation effective from the day after issue of the order.

Delegation of powers under GST enables specified officers to administer registration, amendment, cancellation and revocation processes within jurisdiction.
Delegation under the West Bengal Goods and Services Tax Ordinance, 2017 vests specified officers (Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer) with authority, within their jurisdiction, over composition levy, registration procedure, extension of casual/non-resident registration validity, amendment applications, cancellation (including retrospective) and revocation of cancellation as per the listed sections of the Ordinance.

Jurisdiction of officers: specified tax officers to exercise charge-specific jurisdiction under the Ordinance, effective imminently.
The Commissioner, exercising powers under the GST ordinance, specifies that the Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer posted in Charges shall exercise the jurisdiction of their respective Charges, and that this administrative allocation takes effect from the stated commencement date.

Jurisdiction of Tax Officers delegated to State Tax officers posted in circles, assigning circle-level territorial authority.
Specification assigns circle-level jurisdiction to Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer of State Tax posted in Circles, delegating territorial competence under the West Bengal Goods and Services Tax Ordinance and establishing an administrative commencement date for the delegation.

Commercial tax arrears recovery duties under the RC module stress monitoring, coercive action, and strict reporting compliance.
Duties and responsibilities are prescribed for the integrated computerized recovery of Commercial Tax arrears through the RC module, with emphasis on systematic monitoring, timely issuance of recovery certificates, coercive recovery steps, periodic reporting, and reconciliation of recovery records. Collection Ameens, supervisors, tax assessment officers, tax recovery officers, nodal officers, and zonal commissioners are assigned specific functions for recovery, review, coordination, inspection, and submission of prescribed returns. The circular requires recovery from large defaulters, stayed or pending cases, government dues, and out-of-state dues, with strict compliance through the departmental software-based module.

Tax collection on actual sale value: dealers advised to collect tax on sale price to claim input credit.
Dealers who paid VAT on MRP for interstate procurements face GST liability on such stock without current input credit; the circular advises collecting tax on the actual sale value rather than on MRP across the distribution chain so dealers can liquidate VAT paid stock and claim input tax credit under GST procedures.