Puducherry assigns roles to tax officers under GST Act 2017 for inspections, refunds, audits, and more.
The Government of Puducherry's Commercial Taxes Department issued a notification assigning specific roles and responsibilities to various tax officers under the Puducherry Goods and Services Tax Act, 2017. The Joint Commissioner, Deputy Commissioner, Assistant Commissioner, and other tax officers are designated as "Proper Officers" for different functions, excluding registration and composition. Their duties include handling inspections, refunds, audits, assessments, recovery of taxes, and penalties. These assignments are effective from July 1, 2017, and aim to streamline the enforcement of tax provisions and compliance under the Act.
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