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)
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> 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 |
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| 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 |
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| 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 |
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| 63 | > To assess unregistered persons | ||
| 64(1) | > To initiate Summary assessment in certain special case
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| 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 |
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| 76 (2), (3), (6), (8)
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> 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 |
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| 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 |
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| 130 (6), (7) | > To confiscate & possession of such goods
> To dispose of such goods & deposit the sale proceeds with the Govt. |
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| 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 |
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| Rule 91 (2) & (3) | > To grant provisional refund
> To issue payment advice |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| Rule 146 | > To send a request to the court
> To execute the attached decree > To credit the net proceeds for settlement of the amount |
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| 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. |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 –
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| 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 [email protected]
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