TaxTMI 
TaxTMI 
Assigns the functions to be performed under this Act by a proper officer.
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.... (2) (3) (4) 1 10(5) To determine tax and penalty referred to in this section Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 2 22 to 26 read with Rule/s 8 to 26 of the Goa GST Rules, 2017 Verification, approval of registration, issuing registration certificate, rejection of application for registration, to register a person who is liable to be registered under this Act including the person who fails to obtain registration State Tax Officer/Assistant State Tax Officer. 3 27(1) (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 State Tax Officer/Assistant State Tax Officer. 4 28(1) An application for amendment to be made before the proper officer State Tax Officer/Assistant State Tax Officer. 5 28(2) To approve or reject an application for amendment of a registration certificate State Tax Officer/Assistant State Tax Officer. 6 29(1) To cancel a registration certificate on his own motion or upon application State Tax Officer/Assistant State Tax ....
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.... 23 54(11) To withhold refund adversely affecting the revenue Additional Commissioner/Deputy Commissioner. 24 56 (explanation) Order of Appellate Authority shall be deemed to be an order passed under sub-section (5) of Section 54 Deputy Commissioner. 25 60(1) Provisional assessment on application Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 26 60(2) To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 27 60(3) To pass final assessment order to finalise a provisional assessment Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 28 61(1) Scrutiny of returns State Tax Officer/Assistant State Tax Officer. 29 61(2) To intimate the person that the explanation is found acceptable State Tax Officer/Assistant State Tax Officer. 30 61(3) Audit or inspection, search and seizure or adjudication resulting from scrutiny of returns Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 31 62(1) Asses....
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....d by the Government Additional Commissioner/Deputy Commissioner/State Tax Officer/Assistant State Tax Officer (subject to approval from Commissioner by administrative order). 46 67(9) To prepare inventory of seized perishable or hazardous goods Additional Commissioner/Deputy Commissioner/State Tax Officer/ /Assistant State Tax Officer. 47 67(10) To search and seize under the provisions of CRPC 1973 Additional Commissioner/Deputy Commissioner/State Tax Officer/ /Assistant State Tax Officer. 48 67(11) To seize accounts, registers or documents produced before a proper officer Additional Commissioner/Deputy Commissioner/State Tax Officer/ /Assistant State Tax Officer. 49 68(3) To intercept any conveyance to inspect documents, devices and goods Additional Commissioner/Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 50 69(1) To authorise any officer of State Tax to arrest a person committing offence Additional Commissioner/Deputy Commissioner. 51 70(1) Power to summon person Additional Commissioner/Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 52 71(1) To have ac....
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....Tax Officer. 63 74(3) To serve a statement containing details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 64 74(5) Tax to be ascertained and officer to be informed in writing of such payment Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 65 74(6) On receipt of information shall not serve any notice under sub-section (1) Deputy Commissioner of State/ /State Tax Officer/Assistant State Tax Officer. 66 74(7) To issue notice as provided for in subsection (1) Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 67 74(9) To determine the amount of tax, interest and penalty and issue an order Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 68 74(10) To issue an order under sub-section (9) within three years from the due date for furnishing of annual return Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 69 75(2) General provisions relating to determination of tax as provided in subsections (2), (5), (6) and (8) of S....
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....Officer/Assistant State Tax Officer. 83 88(2) To notify the liquidator in case of company in liquidation Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 84 88(3) To get proved to the satisfaction that non- recovery cannot be attributed to gross neglect or breach Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 85 90 To be intimated the date of retirement of partner Deputy Commissioner/State Tax Officer/Assistant State Tax Officer. 86 107 Appeals to the Appellate Authority Additional Commissioner of State Tax (Appeals)/Deputy Commissioner (Appeals). 87 107(2) To call for and examine the record of any proceeding in which an adjudicating authority has passed order Additional Commissioner of State Tax. 88 108 To call for and examine the record of any proceedings Commissioner of State Tax. 89 112 To call for and examine the record of any order passed by the appellate authority under this Act or Central GST Act Commissioner of State Tax/Additional Commissioner. 90 113(3) To bring to the notice of Appellate Tribunal any error apparent on the record....