https://www.taxtmi.com/circulars?id=70823 Proper Officer functions under the Himachal Pradesh Goods and Services Tax Act, 2017 are allocated among GST Wing officers posted in enforcement and audit. Senior enforcement officers receive broad functions covering inspection, search, seizure, information, tax determination, recovery, penalties, detention and confiscation; specified functions are assigned to subordinate officers. Audit officers are designated for audit, information, tax determination, recovery and penalty functions. Officer jurisdiction is generally confined to the relevant zone or circle, subject to authorised extension across GST Zones or within a GST Zone. en-us Thu, 26 Sep 2024 00:00:00 +0530 Tue, 18 Aug 2026 12:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70823 Proper Officer functions under the Himachal Pradesh Goods and Services Tax Act, 2017 are allocated among GST Wing officers posted in enforcement and audit. Senior enforcement officers receive broad functions covering inspection, search, seizure, information, tax determination, recovery, penalties, detention and confiscation; specified functions are assigned to subordinate officers. Audit officers are designated for audit, information, tax determination, recovery and penalty functions. Officer jurisdiction is generally confined to the relevant zone or circle, subject to authorised extension across GST Zones or within a GST Zone. Circulars GST - States Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70823