TaxTMI 
TaxTMI 
Commissioner of State Tax notified the Proper Officers under TGST Act, 2017
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....ication contains the words "LTU", hence in the exercise of authority conferred under sub-section (91) of Section 2 read with sub-section (1) of Section 5 of the Telangana Goods and Services Tax Act, 2017 the Commissioner of State Tax hereby orders that the word "LTU" shall be substituted with word "STU" at all the places wherever "LTU" occurs, in the notification issued vide reference 3^rd Cited with effect from the date of inception of STU. The notification shall now be read as : Proper Officers under TGST Act, 2017 Sl. No. Sections Rules Functions assigned Proper Officer defined 1 10(5) 6(4), 6(5) & 62(5) Composition levy and withdrawal of composition (1) State Tax Officer of the circle having jurisdiction, 2 25 9(1), 9(2), 9(3), 9(4), 9(5), 10(4), 12(2), 12(3), 13(3), 16(1), 16(4), 17(2), 24(1), 24(2), 24(3) & 25 Issue of certificate of registration, including physical visit to the business premises Any Officer not below the rank of Deputy State Tax Officer authorized by the Assistant Commissioner of State Tax of the circle concerned 3 27(1) Proviso Registration to a casual taxable person or no....
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....98(5) & 98(7) Provisional assessment (1) Deputy Commissioner of State Tax (STU) having jurisdiction in respect of STU persons, or (2) Assistant Commissioner of State Tax of the circle having jurisdiction, in respect of other persons 12 61(1), 61(2) & 61(3) 99(1) & 99(3) Scrutiny of returns (1) Deputy Commissioner of State Tax (STU) having jurisdiction in respect of STU persons, or (2) State Tax Officer of the circle concerned, in respect of persons paying tax under Section 10, or (3) Assistant Commissioner of State Tax of the circle having jurisdiction, in respect of persons falling under categories other than (1) and (2) above. (4) Any Officer not below the rank of State Tax Officer of the division as authorized by the Joint Commissioner of State Tax of the division concerned, in respect of persons not belonging to STU 13 62(1) 100(1) & 100 (2) Assessment of non-filers of returns (1) Deputy Commissioner of State Tax (STU) having jurisdiction in respect of STU persons, or (2) State Tax Officer of the circle concerned, in respect of persons paying tax under Section 10, or (3) Assistant Comm....
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....rsons, (a) Deputy Commissioner of State Tax (STU) having jurisdiction or (b) any officer not below the rank of Deputy Commissioner of State Tax working in the division, as authorized by the Joint Commissioner of State Tax of the division concerned, or (c) any officer not below the rank of Deputy Commissioner of State Tax, as authorized by the Joint Commissioner of State Tax or Additional Commissioner of State Tax or Special Commissioner of State Tax of State Enforcement Wing, or (2) State Tax Officer of the circle concerned, in respect of persons paying tax under Section 10, or (3) Assistant Commissioner of State Tax of the circle having jurisdiction in respect of persons falling under categories other than (1) and (2) above, or (4) Any Officer not below the rank of State Tax Officer of the division as authorized by the Joint Commissioner of State Tax of the division concerned, in respect of persons not belonging to STU, or (5) Any Officer not below the rank of State Tax Officer authorized by the Joint Commissioner of State Tax / Additional Commissioner (Grade-I) of State Tax / Special Commissioner of State Tax of State Enfo....
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....int Commissioner of State Tax of the division concerned, or (2) Additional Commissioner of State Tax or Additional Commissioner (Gr.I) of State Tax or Special Commissioner of State Tax of State Enforcement Wing 22 72(1) & 72(2) Proper Officers to be assisted by the other Officers (1) Any officer not below the rank of Deputy State Tax officer 23 73(1), 73(2), 73(3), 73(5), 73(6), 73(7), 73(9) & 73(10) 142 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts (1) In respect of STU persons, (a) Deputy Commissioner of State Tax (STU) having jurisdiction or (b) any officer not below the rank of Deputy Commissioner of State Tax working in the division, as authorized by the Joint Commissioner of State Tax of the division concerned, or (c) any officer not below the rank of Deputy Commissioner of State Tax, as authorized by the Joint Commissioner of State Tax or Additional Commissioner (GR-I) of State Tax or Special Commissioner of State Tax of State Enforcement Wing, or (2) State Tax Officer of the ....
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....5(6) & 75(8) General provisions relating to determination of tax (1) In respect of STU persons, (a) Deputy Commissioner of State Tax (STU) having jurisdiction or (b) any officer not below the rank of Deputy Commissioner of State Tax working in the division, as authorized by the Joint Commissioner of State Tax of the division concerned, or (c) any officer not below the rank of Deputy Commissioner of State Tax, as authorized by the Additional Commissioner of State Tax or Additional Commissioner (Gr.I) of State Tax or Special Commissioner of State Tax of State Enforcement Wing, or (2) State Tax Officer of the circle concerned having jurisdiction, in respect of persons paying tax under Section 10, or (3) Assistant Commissioner of State Tax of the circle having jurisdiction in respect of persons falling under categories other than (1) and (2) above, or (4) Any Officer not below the rank of State Tax Officer of the division as authorized by the Joint Commissioner of State Tax of the division concerned, in respect of persons not belonging to STU, or (5) Any Officer not below the rank of State Tax Officer authorized by the Additional Commissioner of State Tax / ....