Assign the functions to be performed under RGST Act 2017 by a proper officer

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....gn the functions to be performed under this Act by a proper officer under different sections of the said Act as mentioned in the entries in column 2 of the schedule given below and described in the corresponding entries at column 3 of the said Schedule, to the Proper Officers specified in the corresponding entries in column 4 thereof, subject to the condition that the functions assigned so shall be performed only within their jurisdiction, unless otherwise specified: SCHEDULE S. No. Section Functions Assigned Designation of Proper Officer 1. 2. 3. 4. 1. 10(5) To determine tax and penalty referred to in this section. Joint/ Deputy/ Assistant Commissioner of State Tax 2. 28(8) To register a pers....

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....Deputy/ Assistant Commissioner of State Tax 13. 62 Assessment of non-filers of returns Joint/ Deputy/ Assistant Commissioner of State ??? 14. 63 Best judgement assessment of unregistered persons Joint/ Deputy/ Assistant Commissioner of State Tax 15. 64 (1) Summary assessment in certain special cases. Joint/ Deputy/ Assistant Commissioner of State Tax 16. 64(1) To give permission to proceed for summary assessment to protect the interest of revenue Additional Commissioner of State Tax 17. 64 (2) To withdraw summary assessment order, considered to be erroneous. Additional Commissioner of State Tax 18. 65 (6) & (7) To inform the registered person, whose records are audited, ab....

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....f State Tax 26. 67(11) Seizure of accounts, registers or documents. Joint Deputy/ Assistant Commissioner of State Tax 27. 68(3) To intercept any conveyance to inspect documents, devices and goods. Joint Deputy/ Assistant Commissioner of State Tax 28. 69(3) To take bail of an arrested person for non cognizable and bailable offence. Joint Deputy Commissioner of State ??? 29. 70(1) Power to summon persons Joint/ Deputy/ Assistant Commissioner of State Tax 30. 70(1) To authorize the officers to have access to business premises Additional Commissioner of State Tax 31. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or u....