GST - Proper officer to exercise and the powers and perform the functions - Regarding.

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....ervices Tax Act, 2017 and the rules framed thereunder, the Commissioner of Commercial Taxes, Tamil Nadu, hereby notifies that the officers mentioned in column (4) of the table below as Proper Officer to exercise the powers and perform the functions conferred on them under the Tamil Nadu Goods and Services Tax Act, 2017 and rules made thereunder as mentioned in Column (2) of the table below within his/her jurisdiction: CHAPTER SECTION 1 2 III-Levy and 10 collection of tax VI-Registration 25 27 SUBJECT 3 Determination of tax and penalty as per the provisions made under section 73 and 74 when the taxable person is not eligible for payment of tax under section 10(1) PROPER OFFICER 4 Deputy Commissioner/ Assistant Commi....

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....Deputy State Tax Officer Deputy Commissioner/ Assistant Commissioner/ State Tax Officer/ Deputy State Tax Officer Deputy Commissioner/ Assistant Commissioner/ State Tax Officer/ Deputy State Tax Officer Deputy Commissioner/ Assistant Commissioner/ State Tax Officer/ Deputy State Tax Officer Deputy Commissioner/ Assistant Commissioner/ State Tax Officer/ Deputy State Tax Officer Deputy Commissioner/ Assistant Commissioner/ State Tax Officer/ Deputy State Tax Officer XIV-Inspection, Search, Seizure and Arrest XV-Demands and Recovery 67 68 89 70 71 73 74 75 Authorizing officers to conduct Joint Commissioner Inspection, Search, Seizure and Arrest, Retention of goods for a further period of six months Dispos....

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....-Offences and Penalty 123 126 127 129 XX-Transitional Provision 142 To restrict the time limit of three months by the proper officer as per order passed by him Recovery of Tax Permission to a person to transfer of property during the period any amount due from him. Power to levy penalty for failure to furnish information return General disciplines related to penalty to consider a fact as a mitigating factor Power to impose penalty when it is not levied under section 62 or 63 or 64 or 73 or 74 or 129 or 130 Detention, seizure and release of goods and conveyances in transit Identification of goods sold under the existing law but, return under this Act Deputy State Tax Officer Joint Commissioner / Deputy Commissi....