TaxTMI 
TaxTMI 
Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty referred to in this section. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 2. 25 To register a person who is liable to be registered under this Act including the person who fails to obtain registration. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 3. 27 proviso To extend the period of validity of the certificate of registration issued to a casual taxable person or a non-resident taxable person by a further period not exceeding ninety days Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 4. 28(1) An application for amendment to be made before the proper officer. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 5. 28(2) To approve or reject an application for amendment of a registration certificate. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 6. 29(1) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State T....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 19. 60(3) To pass final assessment order to finalize a provisional assessment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 20. 61 Scrutiny of returns. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 23. 62 Assessment of non-filers of returns Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 25. 63 Best judgment assessment of unregistered persons liable to pay tax. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 26. 64(1) Summary assessment in certain special cases. Deputy Excise & Taxation commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Oficer of State Tax 27. 65(1) and (2) A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sters or documents where any person has evaded for is attempting to evade the payment any tax. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 38. 68(3) To intercept any conveyance to inspect documents, devices and goods. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 39. 70(1) Power to summon persons Joint Excise & Taxation Commissioner, Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 40. 71(1) To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Joint Excise & Taxation Commissioner 41. 73(1) Determination of tax and issuance of notice and adjudication in cases other than fraud or suppression under sub-section (1), (2), (3), (5), (6), (7), (9) and (10) of section 73. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Tax, Assistant Excise & Taxation Officer of State Tax 51. 74(3) To serve a statement containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 52. 74(5) Tax to be ascertained and officer to be informed in writing of such payment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 53. 74(6) On receipt of information shall not serve any notice under sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 54. 74(7) To issue the notice as provided for in sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 55. 74(9) To determine the amount of tax, interest and a penalty and issue an order. Deputy Excise Taxation Commissioner of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....axation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 66. 79(1) Functions to be performed by proper officer in relation to recovery of any amount recoverable from any person. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 67. 79(3) To recover the amount of central tax from the person as if it were an arrear of State tax and credit the amount so recovered to the account of the Central Government Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 68. 81 (proviso) To give permission to charge or transfer any property made for adequate consideration and in good faith. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 69. 123 To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, As....