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    <title>Notification of Power to be exercised by officer of DRI &amp; EO to perform RGST act, 2017</title>
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    <description>Specified DRI &amp; EO officers are empowered to perform Rajasthan GST functions across the State, including tax determination, return scrutiny, assessment, investigation, inspection, search and seizure, summons, recovery, penalties, detention and confiscation proceedings. Most powers require prior written permission of the Director General, while specified functions are vested directly in that office. DRI &amp; EO officers cannot initiate action on the same issue where Commercial Taxes Department proceedings against the taxable person have already begun under the identified scrutiny, assessment, or tax-determination provisions.</description>
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      <description>Specified DRI &amp; EO officers are empowered to perform Rajasthan GST functions across the State, including tax determination, return scrutiny, assessment, investigation, inspection, search and seizure, summons, recovery, penalties, detention and confiscation proceedings. Most powers require prior written permission of the Director General, while specified functions are vested directly in that office. DRI &amp; EO officers cannot initiate action on the same issue where Commercial Taxes Department proceedings against the taxable person have already begun under the identified scrutiny, assessment, or tax-determination provisions.</description>
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