Delegation of power to proper officer.

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....ble on the goods or services or both that were not accounted for. To issue notice to a registered person who fails to furnish a return under section 39, 44 or 45. To levy late fee in case of a register person who fails to furnish a details of outward or inward supplies required under section 37 or 38 or return under section 39 or 45. To levy late fee in case of a registered person who fails to furnish the return required under section 44. To levy interest on delayed payment of tax. To determine the amount default in case of tax deduction Designation of Proper Officer (4) Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Joint Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Joint Commissioner of State Tax Deputy Commissioner of State Tax 1 7 52(12) 8 ....

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....er does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr. Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr. Joint Commissioner of State Tax in respect of any supplier Deputy Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 50 Cr. Assistant Commissioner of State Tax in respect of any supplier whose turnover does not exceed Rs. 10 Cr. State Tax Officer in respect of any supplier whose turnover does not exceed Rs. 1 Cr. 3 18 52 62 19 63 20 20 64(1) Assessment of non-filers or returns. Best judgment assessment unregistered persons liable to pay tax. Summary assessment in certain special cases. 21 65 Audit of any registered person. Joint Commis....

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.... be notified by Government. To prepare inventory of seized perishable or hazardous goods. To seize accounts, registers or documents produced before a proper officer. To intercept any conveyance to inspect documents, devices and goods. State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Joint Commissioner of State Tax Deputy Commissioner of State Tax Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer 32 69(1) 33 33 70(1) Inspector of State Tax Taxation Assistant To authorize any officer of State Joint Commissioner of State Tax Tax to arrest a person committed any offence. Deputy Commissioner of State Tax Assistant Commissioner of State Tax State Tax Officer Power to summon persons Joint Commissioner of State Tax Deputy Commissioner of State Tax 5 34 71 Access to business premises of a registered person to inspect books of accounts, documents, computer etc. for the purpose of ca....

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.... officer subordinate to him to apply to appellate authority. To call for and examine the record of any proceedings. Appeals to Appellate Tribunal Commissioner to call for and examine the record of any order passed by the appellate authority and the revisional authority under this Act or Central GST Act. To bring to the notice of appellate tribunal any error apparent on the record for rectification. To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Fine for failure to furnish statistics General Penalty 126(5) To consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor Any officers of and above the rank of State Tax Officer of State Tax prior permission of the Commissioner. Additional Commissioner of State Tax Additional Commissioner of State Tax Joint Commissioner of State Tax Deputy Commissioner of State Tax Additional Commissioner of State Tax Joint Commissioner of State Tax Deputy Commissioner of State Tax Special Commissioner of State Tax Additional Commissioner of State Tax Joint Commissioner of State Ta....