GST Officials & Their Functions – Other Than Registration & Composition CGST Act – 2017

Sl. No. Designation of the officer Section FUNCTION
1. Principal Commissioner/ Commissioner of Central Tax 67 (7)

 

> To return of Seized Goods – 6 Months or extended 6 months
Proviso to 78 > To initiate recovery proceedings
2. Additional or Joint Commissioner of Central Tax 67 (1), (2), (5) (9) > To authorize inspection of any places of business of the taxable person

> To authorize to search and seize such goods, documents or books

> To take copies or  take extracts  of  any documents are seized

> To prepare an inventory of such goods

71(1), ( 2) > To access any place of business to inspect books of account, documents

> To demand an Audit by CA / CMA

Proviso to 81 > Transfer of property to be void in certain cases.
Proviso to sub-section (6) of  129 > To dispose seized goods, in case of perishable or hazardous in nature.
Rule 139 (1), (2), (3) & (4) > To issue an authorization to conduct the inspection or search or seizure of goods, documents, books.

> To issue an order of seizure

> To safeguard seized goods

> To issue an order of prohibition

Rule 140 (2) > To adjust the security against tax, interest & penalty etc.
3. Deputy or Assistant Commissioner of Central Tax 54 (5), (6), (7), (10) > To issue Order of Refund

> To issue of Order of refund @ 90 % on provisional basis but excluding the ITC

> To issue of Refund Order within 60 Days

> To withhold payment or deduct of refund due

60 (1), (2),(3) > To pass an order, within 90  days on provisional basis

> To allow payment of tax on Provisional basis

> To pass the final assessment order within 6 months

63 > To assess unregistered persons
64(1) > To initiate Summary assessment in certain special case

 

65(6) > To inform the registered person, about the findings, his rights and obligations with the reasons
74 (1), (2), (3), (5), (6), (7), (9), (10) > To Determine the amount of tax not paid or short paid

> To issue notice 6 months prior to 5 yrs. issuance of Order

> To serve a statement with details of tax not paid or short paid or erroneously refunded or ITC wrongly availed etc.

> To allow the payment of tax along with interest & penalty equi. to 50%.

> To not serve any notice, in respect of the tax so paid or any penalty payable, in certain cases.

> To issue Notice on short payment of Tax

> To determine the amt. of tax, int. & penalty & issue an order.

> To issue an order within a period of 5 years from the date of filing of annual return

76 (2), (3), (6), (8)

 

 

> To serve a show cause notice on the person liable to pay such amount with Penalty

> To determine the amount of tax due from such person

> To issue an order within 1 year from the date of show cause Notice

> To record the relevant facts & basis In order

79(1) > To recovery of tax by prescribed modes
123 > To impose Penalty for failure to furnish Information return
127 > Power to impose penalty in certain cases.
129(3) > To issue notice specifying the tax & penalty

> To pass an order for payment of tax & penalty

130 (6), (7) > To confiscate & possession of such goods

> To dispose of such goods & deposit the sale proceeds with the Govt.

142(1) > To allow refund of the duty paid under the existing law where such goods are returned
Rule 82 (2) > To requisite details of inward supplies of taxable goods or services or both but other than refund of taxes paid
Rule 86(4) > To re-credit of refund to the electronic credit ledger
Explanation to Rule 86 > To consider undertaking from the claimant for not filing an appeal
Rule 87(11) > To credit the refund, if rejected, either fully or partly to the electronic cash ledger
Explanation to 2 to Rule 87 > To consider undertaking from the claimant for not filing an appeal
Rule 90(2) & (3) > To entertain the application for refund, other than claim for refund from electronic cash ledger

> To communicate deficiencies, if any to the applicant

Rule 91 (2) & (3) > To grant provisional refund

> To issue payment advice

Rule 92 (1), (2), (3), (4), (5) > To issue an Order for sanctioning of refund

> To issue an Order for withholding of refund

> To seek additional details for Refund

> To issue  Payment advice

> To issue an advice in favor of Consumer Welfare Fund

Expl. to Rule 93

 

> To consider undertaking from the claimant for not filing an appeal
Rule 94 > To issue an order along with a payment advice, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable
Rule 96(2) > To issue withheld refund Order of IGST paid on goods exported out of India
Rule 97(2) > To pay claimants from Consumer Welfare Fund
Rule  98 (2), (3),(4),(5), (7) > To issue notice for additional details in case of “Provisional Assessment’

> To allow the payment of tax on a provisional basis

> To execute & accept a bond or security

> To call information for final assessment

> To release security after due payment of tax

Rule 100 (2) > To issue notice containing the grounds for best judgment assessment
Rue 101 ( 2), (3), (4), (5) > To undertake an audit

> To conduct audit of the records and the books of account of

> the registered person

> To inform discrepancies noticed, if any to the registered person

> To inform the findings of audit to the registered person

Rule 143 > To recover by deduction from any money owed
Rule 144 (1), (3), (4), (5), (6) (7) > To prepare an inventory, estimate the market value & proceed to sell or recovery of Dues

> To sell goods in case of goods are of perishable or hazardous nature earlier than 15 days

> To specify the amount of pre-bid deposit to be furnished

> issue a notice to the successful bidder & requiring him to the requisite payment

> To cancel the process of auction and release the goods to defaulter

> To cancel the process and proceed for re-auction where no bid is received

Rule 145 (1) , ( 2) > To issue a notice &  direct concerned person to deposit the amount

> To issue a certificate upon receipt of above stated amount

Rule 146 > To send a request  to the court

> To execute the attached decree

> To credit the net proceeds for settlement of the amount

Rule 147 (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14), (15) > To prepare a list of movable  & immovable property, estimate their

> Value & issue an order of attachment & notice for Sale.

> To send a copy of the order of attachment to the concerned

> Revenue Authority

> To sell a negotiable instrument or a share in a corporation through a broker

> To specify the amount of pre-bid deposit

> To sell goods in case of goods are of perishable or hazardous nature earlier than 15 days

> To postpone the sale for such time as required

> To make an order releasing the property, wholly or to such extent, from attachment

> To reject the claim and proceed with the process of sale through auction

> To issue a notice to the successful bidder requiring him to make the payment within a period of fifteen days

> To cancel the process of auction and release the goods

> To cancel the process & proceed for re0-auction where no-bid is received.

Rule 151 (1), (2), (3) > To issue a written order prohibiting –

> Making payment or transferring or receiving any dividend or giving up of possession

> To affix the copy of such order at Debtor / Registered Office etc

> To allow a debtor to make payment

Rule 152 > To attach property in custody of courts or Public Officer
Rule 153 > To attach interest in partnership
Rule 155 > To Recover through land revenue authority
Rule 156 > To Recover through court
4. Superintendent of Central Tax 35(6) > To determine the amount of tax payable on the goods or services or both that are not accounted for
61 (1) , (2) > To Scrutiny of returns

> To avoid further action on account of acceptable explanation

62(1) > To Assess non-filers of returns
65(7) – Audit by Dept. > To demand tax amount in case of detection of tax not

> paid or short paid or erroneously refunded, or ITC wrongly availed

66(6) – Spl. Audit > To demand tax amount in case of detection of tax not

> paid or short paid or erroneously refunded, or ITC wrongly availed

67(11) > To seize the accounts, registers or documents
70(1) > To summon persons to give evidence and produce documents.
70 (1), (2), (3), (5), (6), (7), (9) (10) > To Determine –

  • Tax not paid or short paid or
  • Erroneously refunded or
  • ITC wrongly availed or utilized for any reason other than fraud
Rule 56 (6) > To determine the amount of tax payable on such goods
Rule 99 (1), (2), (3) > Scrutiny of returns
Rule 132 (1) > To summon persons to give evidence and produce documents
Rule 142 (1), (2),(3),(7) > To issue Notice and order for demand of amounts payable under the Act
Rule 150 > To seek such assistance from the officer-in-charge of the jurisdictional police station
5. Inspector of Central Tax 68 (3) > To inspect goods in movement.
Rule 56 (17) > To seek such details from carrier  or clearing & forwarding agents
Rule 58 (5) > To physical verification or inspect of the godown

Source: Circular No. 3/3/2017 – GST dated 05.07.2017

The Author is a budding Tax Law Professional & may be reached at shreetaxchambers@bsnl.in

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