Power delegation to STO under section 61(2) and (3) of Gujarat Goods and Services Tax Act, 2017

Power delegation to STO under section 61(2) and (3) of Gujarat Goods and Services Tax Act, 2017 https://www.taxtmi.com/circulars?id=70972 Schedule A is revised, effective from 1 July 2017, to allocate proper-officer functions for scrutiny of returns. Assistant Commissioners and State Tax Officers are designated to intimate registered persons when an explanation is accepted. Where scrutiny results in audit or inspection, search and seizure, or adjudication, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers are designated as proper officers. en-us Wed, 27 Oct 2021 00:00:00 +0530 Wed, 26 Aug 2026 10:18:14 +0530 TaxTMI RSS Generator Power delegation to STO under section 61(2) and (3) of Gujarat Goods and Services Tax Act, 2017 https://www.taxtmi.com/circulars?id=70972 Schedule A is revised, effective from 1 July 2017, to allocate proper-officer functions for scrutiny of returns. Assistant Commissioners and State Tax Officers are designated to intimate registered persons when an explanation is accepted. Where scrutiny results in audit or inspection, search and seizure, or adjudication, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers are designated as proper officers. Circulars GST - States Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70972