TaxTMI 
TaxTMI 
Proper Officers under TGST Act, 2017
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....f 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 non- resident taxable person Any Officer not below the rank of Deputy State Tax Officer authorized by the Assistant Commissioner of State Tax of the circle concerned 4 28(1) & 28(2) 19(1), 19(2), 19(4) & 19(5) Amendment of certificate of registration Any Officer not below the rank of Deputy State Tax Officer authorized by the Assistant Commissioner of State Tax of the circle concerned 5 29(1) & 29(2) 22(1), 22(3), 22(4) & 24(4) Cancellation of certificate of registration Any Officer not below the rank of Deputy State Tax Officer authorized by the Assistant Commissioner of State Tax of the circle concerned 6 30(1) & 30(2) 23(1), 23(2), 23(3) & 23(4) Revocation of cancellation of certificate of registration Any Officer not below the rank of Deputy State Tax Officer authorized by the Assistant Commissioner of State Tax of the circle concerned 7 35(6) 56(6) Determination of liability on the goods or services or both that are not accounted for in t....
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.... Tax (LTU) having jurisdiction in respect of LTU 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 LTU 14 63 100(2) Assessment of unregistered persons (1) Assistant Commissioner of State Tax or State Tax Officer of the circle concerned having jurisdiction; or (2) Any Officer not below the rank of State Tax Officer in the division, as authorized by the Joint Commissioner of State Tax of the division concerned or (3) Any Officer not below the rank of Assistant Commissioner of State Tax authorized by the Joint Commissioner of State Tax / Addl. Commissioner of State Tax / Spl. Commissioner of State Tax of State Enforcement Wing 15 64(1) 100(3), 100(4) & 100(5) Summary assessments (1) In respect of LTU pe....
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....f 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 Enforcement Wing, in respect of persons not belonging to LTU. 17 66(6) 102(1) & 102(2) Special audit (1) Deputy Commissioner of State Tax (LTU) having jurisdiction in respect of LTU persons, or (2) Assistant Commissioner of State Tax of the circle having jurisdiction in respect of other persons, or (3) Any Officer not below the rank of Assistant Commissioner of State Tax of the division as authorized by the Joint Commissioner of State Tax of the division concerned, or (4) Any Officer not below the rank of Assistant Commissioner of State Tax authorized by the Joint Commissioner of State Tax / Additional Commissioner (GR-I) of State Tax / Special Commissioner of State Tax of State Enforcement Wing 18 67(1), 67(2), 67(5), 67(7), 67(8), 67(9) 67(11) & 67(12) 139 & 140 Power of authorizing an Officer for inspection, search and seizure (1) Joint Commissioner of State Tax of the division concerned, or (2) Addl. Commissioner or Addl. Commissioner (GR-I) of Spl. Commissioner of State Tax ....
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....ax 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 LTU, or (5) Any Officer not below the rank of State Tax Officer authorized by the Joint Commissioner of State Tax / Additional Commissioner (GR-I) of State Tax / Special Commissioner of State Tax of State Enforcement Wing, in respect of persons not belonging to LTU. 24 74(1), 74(2), 74(3), 74(5), 74(6), 74(7), 74(9) & 74(10) 142 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts (1) In respect of LTU persons, (a) Deputy Commissioner of State Tax (LTU)....
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....low the rank of State Tax Officer authorized by the Additional Commissioner of State Tax / Additional Commissioner (Gr.I) of State Tax / Special Commissioner of State Tax of State Enforcement Wing, in respect of persons not belonging to LTU. 26 76(2), 76(3), 76(6) & 76(8) 142 Action relating to tax collected by a person but not paid to Government (1) Deputy Commissioner of State Tax (LTU) in respect of LTU persons, or (2) State Tax Officer or Assistant Commissioner of State Tax of the circle concerned having jurisdiction, in respect of other persons. (3) Adjudicating authority 27 78 Recovery proceedings (1) Adjudicating authority (2) Deputy Commissioner of State Tax (LTU) having jurisdiction in respect of LTU persons, or (3) Assistant Commissioner of State Tax of the circle having jurisdiction in respect of other persons, 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. 28 79(1) & 79(3) 143, 144, 145, 146, 151, 152, 153, 154 & 155 Recovery of outstanding dues (1) Adjudicating authority (2) Deputy Commissioner....