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)

 

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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

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)

 

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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