Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=121421 Commissioner of State Tax designates specified officers as proper officers for functions under the Puducherry GST Act other than registration and composition. Assignments allocate enforcement and administrative powers by rank: Joint Commissioners for high-level inspection, seizure custody and authorisations; Deputy Commissioners for refund processing and related undertakings; Assistant Commissioners for audits, determination of tax including fraud-related assessments, recovery, penalties, detention and confiscation; and Commercial Tax Officers for provisional assessment, scrutiny, assessment of non-filers, recovery and related procedural powers. The assignments are effective as specified. en-us Tue, 08 Aug 2017 00:00:00 +0530 Fri, 11 Aug 2017 17:50:00 +0530 TaxTMI RSS Generator Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=121421 Commissioner of State Tax designates specified officers as proper officers for functions under the Puducherry GST Act other than registration and composition. Assignments allocate enforcement and administrative powers by rank: Joint Commissioners for high-level inspection, seizure custody and authorisations; Deputy Commissioners for refund processing and related undertakings; Assistant Commissioners for audits, determination of tax including fraud-related assessments, recovery, penalties, detention and confiscation; and Commercial Tax Officers for provisional assessment, scrutiny, assessment of non-filers, recovery and related procedural powers. The assignments are effective as specified. Notifications GST - States Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121421