Role of Proper officer under various provision of CGST Act

VINOD CHAURASIA 20 Jul 2017 14,679 Views 0 comment Print Goods and Services Tax | Articles

Introduction: This article lists out the multiple roles of proper officer under various provision of CGST Act

Role of Proper officer under various provision of CGST Act
Sl. No	Functions	Designation of the Proper Officer	Relevant provision of the Act/Rules	Relevant Form for executing the functions as per column 2
1	2	3	4	5
Provisions relating to Inspection Search and Seizure
1	Extension of time of another 6 months for issue of SCN in seizure cases	Principal Commissioner/Commissioner of Central Tax	Section 67 (7)
2	Authorise an officer subordinate to him to inspect/search any place of business and seize goods /documents	Additional/Joint Commissioner of Central Tax	Section 67(1) read with Rule 139(1)	Form GST INS-01
3	Conducts search and seize goods/records and make an order of seizure	Additional/Joint Commissioner of Central Tax	Section 67(2) read with Rule 139(2)	Form GST INS-02
4	Hand over the seized goods to the owner for safe custody	Additional/Joint Commissioner of Central Tax	Rule 139(3)
5	Issue order of prohibition to the owner or custodian of the goods preventing removal or dealing with goods which cannot be seized for Practical reasons.	Additional/Joint Commissioner of Central Tax	Provision to Section 67(2) read with Rule 139(4)	Form GST INS-03
6	Seize the records and documents produced for proceedings or prosecution under this Act	Superintendent of Central Tax	Section 67(11)
7	Permit the making of copies of seized documents if it does not affect the investigation	Additional/Joint Commissioner of Central Tax	Section 67(5)
8	Make an inventory of the notified goods (goods of perishable or hazardous nature, goods which have constraints of storage space and goods whose value depreciate over time) which are to be disposed soon after seizure	Additional/Joint Commissioner of Central Tax	Section 67(8) & 67(9)
9	Issue summons to persons to give evidence	Superintendent of Central Tax	Section 70(1) read with Rule 132
10	Order for provisional release of seized goods upon execution of a bond, furnishing security and indicating the date and place when the provisionally released goods are to be produced.	Additional/Joint Commissioner of Central Tax	Rule 140	FORM GST INS-04
11	Empowered to reduce the time period of 7 days for payment of tax and penalty on perishable or hazardous goods and fast depreciating goods which were seized in transit	Additional/Joint Commissioner of Central Tax	Proviso to Section 129(6)
Provisions relating to Composition Levy and Registration
1	Issue of SCN to a tax payer who has paid tax under composition scheme when not eligible to do so	Deputy/Assistant Commissioner of Central Tax	Section 10(5) read with Rule 6	FORM GST CMP-05
2	Issue the order denying the option to pay tax under composition scheme and determine the tax and penalty payable	Deputy/Assistant Commissioner of Central Tax	Section 10(5) read with Rule 6(5)	FORM GST CMP-07
3	Extend the validity period of the RC issued to a causal tax payer or non-resident tax payer by another 90 days	Deputy/Assistant Commissioner of Central Tax	Proviso to Section 27(1)
4	Examine the application for revocation of cancellation of registration	Deputy/Assistant Commissioner of Central Tax	Section 30	FORM GST REG 21
5	Issue order for revoking the cancellation of the registration with 30 days from the date of receipt of the application	Deputy/Assistant Commissioner of Central Tax	Rule 23(2)(a)	FORM GST REG 22
6	Issue of SCN for rejecting the application for revocation of cancellation of RC	Deputy/Assistant Commissioner of Central Tax	Rule 23(3)	FORM GST REG-23
7	Reject the application for revocation of cancellation of registration	Deputy/Assistant Commissioner of Central Tax	Rule 23(2)(b)	Form GST REG -05
8	Carry out physical verification of the place of business after grant of registration and upload the verification report	Deputy/Assistant Commissioner of Central Tax	Rule 25	FORM GST REG-30
Provisions relating to Refund
1	Issue acknowledgment for refund application within 15 days of filing the application	Deputy/Assistant Commissioner of Central Tax	Rule 90(2)	FORM GST RFD-02
2	Deficiencies in the refund application to be Communicated	Deputy/Assistant Commissioner of Central Tax	Rule 90(3)	FORM GST RFD-03
3	Issue of SCN for rejecting the refund claim	Deputy/Assistant Commissioner of Central Tax	Rule 92(3)	FORM GST RFD-08
4	Issue of refund order and credit to the CWF (Consumer Welfare fund) within 60 days of the refund application	Deputy/Assistant Commissioner of Central Tax	Section 54(5) & (7)	FORM GST RFD-06
5	Issue of payment advice in case of cash refund or credit to CWF (Consumer Welfare fund)	Deputy/Assistant Commissioner of Central Tax	Rule 92(4) & (5)	FORM GST RFD-05
6	Grant provisional refund of 90% of the claim in respect of zero-rated supplies within 7 days from the date of acknowledgement	Deputy/Assistant Commissioner of Central Tax	Section 54(6) read with Rule 91(2)	FORM GST RFD-04
7	Empowered to withhold the refund to a person who has defaulted in furnishing returns and deduct from the refund due any arrears of dues liable to be paid	Deputy/Assistant Commissioner of Central Tax	Section 54(10)	Part B of FORM GST RFD-07
8	Order to with hold the refund of IGST	Deputy/Assistant Commissioner of Central Tax	Rule 96(6)	Part B of FORM GST RFD-07

9	Order for re-crediting the rejected refund of unutilized credit into the electronic credit ledger	Deputy/Assistant Commissioner of Central Tax	Rule 86(4)	FORM GST PMT-03
10	Order for re-crediting the rejected refund of cash into the electronic cash ledger	Deputy/Assistant Commissioner of Central Tax	Rule 87(11)	FORM GST PMT-03
11	Order sanctioning interest on delayed refunds & issue of payment advice	Deputy/Assistant Commissioner of Central Tax	Rule 94	FORM GST RFD-05
Provisions relating to Provisional Assessment
1	Call for additional information or documents on the Provisional assessment application	Deputy/Assistant Commissioner of Central Tax	Rule 98(2)	FORM GST ASMT-02
2	Order for provisional assessment	Deputy/Assistant Commissioner of Central Tax	Section 60(1) read with Rule 98(3)	FORM GST ASMT-04
3	Specify the surety and security necessary for the provisional assessment	Deputy/Assistant Commissioner of Central Tax	Section 60(2)
4	Call for information and records for finilasing the provisional assessment	Deputy/Assistant Commissioner of Central Tax	Rule 98(5)	FORM GST ASMT06
5	Pass the final assessment order within 6 months of the PA order	Deputy/Assistant Commissioner of Central Tax	Section 60(3)	FORM GST ASMT-07
6	Extend the period for finalising the provisional assessment by a period of 6 months	Additional/Joint Commissioner of Central Tax	Proviso to Section 60(3)
7	Extend the period for finalising the provisional assessment by a period upto 4 years	Principal Commissioner/Commissioner of Central Tax	Proviso to Section 60(3)
8	Release the security furnished by issuing an order within 7 days from the date of request	Deputy/Assistant Commissioner of Central Tax	Rule 98(7)	FORM GST ASMT-09
Provisions relating to Assessment

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1	Scrutiny of returns and initiate action of audit or Demand	Superintendent of Central Tax	Section 61(1) & (3) read with Rule 99	FORM GST ASMT-10 & 12
2	Assessment of non-filers of returns by best Judgment	Superintendent of Central Tax	Section 62(1)	FORM GST ASMT-13
3	Issue notice for Best judgment assessment of unregistered persons	Deputy/Assistant Commissioner of Central Tax	Section 63 read with Rule 100(2)	FORM GST ASMT-14
4	Order of Best judgment assessment of unregistered persons	Deputy/Assistant Commissioner of Central Tax	Rule 100(2)	FORM GST ASMT-15
5	Summary assessment in cases permitted by the ADC/JC	Deputy/Assistant Commissioner of Central Tax	Section 64(1) & (2)	FORM GST ASMT-16
Provisions relating to Departmental Audit and Special Audit
1	Authorise an officer for access to a business premises for purposes of audit, scrutiny, verification and checks	Additional/Joint Commissioner of Central Tax	Section 71(1) & (2)
2	Issue of notice to a registered person to undertake audit	Deputy/Assistant Commissioner of Central Tax	Rule 101(2)	FORM GST ADT-01
3	Issue of Audit report to the registered person within 30 days of conclusion of audit	Deputy/Assistant Commissioner of Central Tax	Section 65(6)	FORM GST ADT-02
4	Issue of SCN for taxes not paid or short paid or erroneously refunded arising out of Departmental Audit (Normal Period cases of 3 years)	Superintendent of Central Tax	Section 65(7)
5	Issue of SCN for taxes not paid or short paid or erroneously refunded arising out of Special audit (Normal Period cases of 3 years)	Superintendent of Central Tax	Section 66(6)
Provisions relating to demand
1	Issue SCN for taxes not paid or short paid or erroneously refunded for extended period cases at least 6 months prior to completion of 5 years from the due date of annual return	Deputy/Assistant Commissioner of Central Tax	Section 74(1) & (2)

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2	Issue statement of demand for periods subsequent to the extended period demand	Deputy/Assistant Commissioner of Central Tax	Section 74(3)
3	Issue the order within a period of 5 years from the due date of filing the annual return	Deputy/Assistant Commissioner of Central Tax	Section 74(10)
4	Issue SCN in respect of cases where tax collected but not paid to the Govt	Deputy/Assistant Commissioner of Central Tax	Section 76(2)
5	Issue the order for the payment of tax collected but not paid within 1 year from the issue of SCN	Deputy/Assistant Commissioner of Central Tax	Section 76(3) & (6)
6	Issue SCN and order for the tax and penalty payable on the goods and conveyance seized in transit	Deputy/Assistant Commissioner of Central Tax	Section 129(3)
7	Issue order for confiscation of goods and Conveyance	Deputy/Assistant Commissioner of Central Tax	Section 130(6)
8	Demand of tax on goods and services not Accounted	Superintendent of Central Tax	Section 35(6) read with Rule 56(6)
9	Issue SCN for normal period cases at least 3 months prior to completion of 3 years from the due date of annual return	Superintendent of Central Tax	Section 73(1) & (2)
10	Issue of summary of demand along with the SCN for normal period	Superintendent of Central Tax	Rule 142(1)(a)	FORM GST DRC-01
11	Issue statement of demand for periods subsequent to the 1st SCN	Superintendent of Central Tax	Section 73(3)
12	Issue of summary of demand along with the statement of demand	Superintendent of Central Tax	Rule 142(1)(b)	FORM GST DRC-02
13	Acknowledge the payment of tax, interest and penalty before issue of SCN u/s 73(5) or 74(5)	Superintendent of Central Tax	Rule 142(2)	FORM GST DRC-04
14	Issue an order concluding the proceedings of the SCN if tax and interest are paid within 30 days of issue of SCN u/s 73(8) or 74(8)	Superintendent of Central Tax	Rule 142(3)	FORM GST DRC-05
15	Issue the order within a period of 3 / 5 years from the due date of filing the annual return for the tax not paid or short paid or input tax wrongly availed or utilized.	Superintendent of Central Tax	Section 73(10) / 75(10)
16	Rectification of order (errors apparent on record) within 6 months from the date of issue of the order u/s 161	Superintendent of Central Tax	Rule 142(7)	FORM GST DRC-08
Provisions relating to Recovery
1	Issue of order specifying the date for payment of the confirmed dues under this Act within a period 3 months	Principal Commissioner/Commissioner of Central Tax	Section 78
2	Permit a person who has dues to be paid to part with the property belonging to him by way of sale, mortgage, exchange or any other mode of transfer.	Additional/Joint Commissioner of Central Tax	Proviso to Section 81
3	Recovery of tax dues by deduction from any money owed	Deputy/Assistant Commissioner of Central Tax	Section 79(1) read with Rule 143	FORM GST DRC-09
4	Prepare an inventory of the goods to be sold for recovery of dues and auction of the said goods	Deputy/Assistant Commissioner of Central Tax	Section 79(1)(b) read with Rule 144(1)	FORM GST DRC-10
5	Inform the successful bidder to make payment within 15 days of auction	Deputy/Assistant Commissioner of Central Tax	Rule 144(5)	FORM GST DRC-11
6	Notice for recovery of dues from third person	Deputy/Assistant Commissioner of Central Tax	Section 79(1)(c) read with Rule 145(1)	FORM GST DRC-13
7	Issue of certificate to third person for having paid discharged the liability	Deputy/Assistant Commissioner of Central Tax	Rule 145(2)	FORM GST DRC-14
8	Request for execution of decree for recovery of Dues	Deputy/Assistant Commissioner of Central Tax	Rule 146	FORM GST DRC-15
9	Recovery of dues by sale of movable and immovable property	Deputy/Assistant Commissioner of Central Tax	Rule 147	FORM GST DRC-16
10	Attachment of debts and shares and any other movable property	Deputy/Assistant Commissioner of Central Tax	Rule 151	FORM GST DRC-16
11	Attachment of property in custody of courts	Deputy/Assistant Commissioner of Central Tax	Rule 152
12	Attachment of interest in partnership	Deputy/Assistant Commissioner of Central Tax	Rule 153
13	Recovery of dues through land revenue authority	Deputy/Assistant Commissioner of Central Tax	Section 79(1)(e) read with Rule 155	FORM GST DRC-18
14	Recovery through Court	Deputy/Assistant Commissioner of Central Tax	Section 79(1)(f) read with Rule 156	FORM GST DRC-19
Miscellaneous provisions
1	Impose penalty for failure to file the information Return u/s 150	Deputy/Assistant Commissioner of Central Tax	Section 123
2	Issue order for imposing penalty in cases not covered under assessment provisions, demand provisions and seizure and confiscation Provisions	Deputy/Assistant Commissioner of Central Tax	Section 127
3	Disposal of confiscated goods and conveyance	Deputy/Assistant Commissioner of Central Tax	Section 130(7)
4	Refund the duty paid by a registered person under C.Ex law when the goods are returned to him within 6 months after 1st July 2017	Deputy/Assistant Commissioner of Central Tax	Section 142(1)
5	Call for the details of inward supplies of taxable goods and/or services from a person issued with a Unique Identity Number for purposes other than refund	Deputy/Assistant Commissioner of Central Tax	Rule 82(2)	FORM GSTR-11
6	Seek assistance of Police officer	Superintendent of Central Tax	Rule 150
7	Intercept any conveyance carrying goods and verification of records and device	Inspector of Central Tax	Section 68(3) read with Rule 56(17)
8	Inspection of goods at godown or warehouse	Inspector of Central Tax	Rule 58(5)

The author is a practising CA and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.

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