Proper officer functions - scrutiny, assessment, detention, seizure, release and refund

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....Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the Act) and subject to subsection (2) of section 5 of the said Act, and in partial modification of proceedings No. GSTC/24614/2017/CT, dated 06/07/2017 of the Commissioner, the Commissioner of State Tax, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the Kerala State Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table:- Table Sl. No. Designation of the Officer Functions assigned under the following sections of the Kerala State Goods and Services Tax Act, 2017 and the rules made ther....

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....and errors immediately brought to their notice, the dealers can rectify those defects through their next return itself. The dealers would rather see it as an opportunity to rectify their defects since the pecuniary consequences for monthly returns would be much lesser than pecuniary consequences of accumulated defects detected in annual return scrutiny. To make it more effective, maximum risk based monthly scrutiny shall be carried out by the concerned vertical. 3. Since the monthly return scrutiny is rather concerned about the mathematical accuracy and other technical aspects of that monthly return, the officers in the cadre of Assistant State Tax Officers are also assigned with the functions of scrutiny of monthly return. 4. The Ass....

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....smission. IV. Adjudication under Section 73/74 1. In the present system, the issuance of notices to the taxpayer demanding tax amount and completing adjudication are not on the basis of the quantum of disputed tax amount. This will lead to the situation that adjudication of high tax amount cases will be done by the junior officer. 2. Hence it is decided that the adjudication system shall be rearranged in such a way that the adjudication of higher tax amounts shall be done by the senior officers. 3. It has also been decided that Assistant State Tax Officers shall also be assigned with the functions of issuance of show cause notices and orders under section 73 of the Kerala State Goods and Services Tax Act, 2017 and IGST Act, 2017....