Proper officer relating to provisions other than Registration and Composition under the Puducherry Goods and Services Tax Act, 2017

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.... Puducherry, hereby assigns the officers mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to the various sections of the Puducherry Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in column (3) of the said Table, namely:- Table Sl.No. Designation of the Officer Functions under sections of the Puducherry Goods and Services Tax Act, 2017 or the rules made there under Remarks (1) (2) (3) (4) 1. Joint Commissioner of State Tax (i.) sub-section (7) of section 67 Extension of time period of Goods seized subsequent to inspection (beyond 6 months). (ii.) Proviso to section 78 Reduction of time limit from 3....

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....cash ledger. (v.) Explanation 2 to rule 87 Undertaking to proper officer with respect to sub-rule (11) of rule 87. (vi.) sub-rules (2) and (3) of rule 90 Application for refund. (vii.) sub-rules (2) and (3) of rule 91 Order of refund. (viii.) sub-rules(l), (2), (3), (4) and (5) of rule 92 Sanctioning of refund. (ix.) Explanation to rule 93 Undertaking with respect to Explanation. (x.) rule 94 Interest on delayed refunds. (xi.) sub-rule (6) of rule 96 Refund of integrated tax. (xii.) sub-rule (2) of rule 97 Refund of integrated tax on bond. (xiii.) sub-section (1) of section 70 Power to summon persons. (xiv.) sub-rule (1) of rule 132 Power to summon persons to give evidence and to p....

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....4 Recovery by sale of goods. (xv.) sub-rules (1) and (2) of rule 145 Recovery from third person. (xvi.) rule 146 Recovery through a decree. (xvii.) sub-rules (1), (2), (3), (5), (6), (7), (8), (12), (14) and (15) of rule 147 Recovery by sale of movable or immovable property. (xviii.) sub-rules (1),(2) and (3) of rule 151 Attachment of debts and shares. (xix.) rule 152 Attachment of property in custody of courts/public offices. (xx.) rule 153 Attachment of interest in partnership. (xxi.) rule 155 Recovery through land revenue authority. (xxii.) rule 156 Recovery through courts. (xxiii.) sub-section (6) of section 35 Determination of tax on goods and services that are not properly accou....

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....ion 74 Determination of tax not paid or credits wrongly availed as a result of fraud or deliberate suppression. (ix.) sub-sections (2), (3), (6) and (8) of section 76 Recovery of tax not paid to Government but collected by the supplier. (x.) sub-section (1) of section 79 Recovery of tax. (xi.) section 123 Levy of penalty with respect to failure of furnishing an information return. (xii.) section 127 Levy of penalty in certain cases. (xiii.) sub-section (3) of section 129 Notice and orders relating to detention, seizure and release of goods and conveyances in transit. (xiv.) sub-sections (6) and (7) of Section 130 Confiscation of goods/conveyances. (xv.) sub-section (1) of section 142 Returned goo....