Notification of Power to be exercised by officer of DRI & EO to perform RGST act, 2017

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.... in the Directorate of Revenue Intelligence and Economic Offences, Rajasthan, Jaipur (hereinafter referred to as DRI & EO) as specified in entries in column 4 of the Schedules below, to perform functions under the Rajasthan Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Rules, 2017 as mentioned in the entries in column 2 and as described in the corresponding entries at column 3 of the said Schedules, namely :- SCHEDULE-I S. No. Section Functions Assigned Powers to be exercised by Officer of the DRI & EO 1 2 3 4 1 10(5) To determine tax and penalty referred to in this section. Any officer not below the rank of Deputy Director (DD) and Revenue Intelligence Officer (RIO) 2 ....

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....officers to search and seize the goods, documents or books or things and goods liable to confiscation. Director General, DRI & EO 11 67(5) To debar a person from whose custody any documents are seized to make copies thereof or to take extracts therefrom which may prejudicially affect the investigation. Any officer not below the rank of Deputy Director and Revenue Intelligence Officer holding the post equal to Additional Commissioner of State Tax. 12 67(7) To extend the period of issuance of notice and period of seizure in relation to seized goods for further six months. Any officer not below the rank of Deputy Director and Revenue Intelligence Officer holding the post equal to Additional Commissioner of State Tax.....

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....on of fraud or any wilful mis-statement or suppression of facts. Any officer not below the rank of Deputy Director and Revenue Intelligence Officer 22 75(2), (5) & (6) General provisions relating to determination of tax. Any officer not below the rank of Deputy Director and Revenue Intelligence Officer 23 76(2), (3), (6) & (8) Functions to be performed where tax collected has not been paid to Government. Any officer not below the rank of Deputy Director and Revenue Intelligence Officer 24 78 To require a taxable person to make payment within such period less than three months. Any officer not below the rank of Deputy Director and Revenue Intelligence Officer 25 79(1) Functions to be performed ....

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....1 Powers to call for information Any officer not below the rank of Deputy Director and Revenue Intelligence Officer 34 153 To take assistance from an expert Any officer not below the rank of Deputy Director and Revenue Intelligence Officer 35 154 To take samples of goods Any officer not below the rank of Deputy Director and Revenue Intelligence Officer SCHEDULE-II S. No. Rule Functions Assigned Powers to be exercised by Officer of the DRI & EO 1 2 3 4 1 Sub-rule (1)&(3) of rule 138B Verification of documents and conveyances. Any officer not below the rank of Deputy Director and Revenue Intelligence Officer Above functions shall be performed subject to the conditions as ....