| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 338] CHENNAI, FRIDAY, JULY 30, 2021 Aadi 14, Pilava, Thiruvalluvar Aandu-2052
Part VI—Section 1
Notifications of interest to the General Public
issued by Heads of Departments, Etc.
NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.
THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK,
CHENNAI-600 005.
NOTIFICATION ISSUED BY COMMISSIONER OF STATE TAX, UNDER T.N.G.S.T ACT, 2017 AND T.N.G.S.T RULES 2017.
[No. 11/2021-TNGST PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai, Friday, 30th July 2021,
Aadi 14, Pilava, Thiruvalluvar Aandu-2052.]
No.VI(1)/219(a-1)/2021.
Notwithstanding anything contained in Notifi cation No. 3/2017, dated 12-7-2017 issued by the Commissioner, the Commissioner in exercise of the powers conferred under sub-section (2) of Section 4 of the TNGST Act, 2017 hereby order that the offi cers mentioned in Col. (2) of the table appended below, shall have jurisdiction over the whole of the State, subject to the conditions specifi ed in Col. (3) of the table appended below:
| Sl.No. | Designation of the Offi cers | Conditions specifi ed with reference to jurisdiction of the offi cers mentioned in Col.(2) |
| (1) | (2) | (3) |
| 1. | Deputy Commissioner (ST) LTU | The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of refund and to conduct Audit, as authorized by the Joint Commissioner |
| 2. | Assistant Commissioner (ST) | The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of refund and to conduct Audit, as authorized by the Joint Commissioner |
| 3. | State Tax Offi cer | The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of refund and to conduct Audit, as authorized by the Joint Commissioner |
| 4. | Deputy State Tax Offi cer | The jurisdiction is limited to computer generated cases assigned to him/her to conduct Audit, as authorized by the Joint Commissioner |
[No. 12/2021-TNGST PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai, Friday, 30th July 2021,
Aadi 14, Pilava, Thiruvalluvar Aandu-2052.]
NOTIFICATION-II
No.VI(1)/219(a-2)/2021.
Notwithstanding anything contained in Notifi cation No. 4/2017, dated 12-7-2017 issued by the Commissioner, the Commissioner in exercise of the powers conferred under sub-section (1) of Section 5 of the TNGST Act, 2017 hereby notifi es that the offi cers mentioned in Col. (4) of the table appended below, shall be the Proper Offi cer, other than his/her own jurisdiction, to exercise the powers and perform the functions conferred on them under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 and rules made thereunder as mentioned in Column (2) of the table below in respect of computer generated cases assigned to him/her under faceless administration for the purpose of refund and also to conduct audit as authorized by the Joint Commissioner.
| CHAPTER | SECTION | SUBJECT | PROPER OFFICER |
| (1) | (2) | (3) | (4) |
| XI-Refunds | 54 | Refund | Deputy Commissioner / Assistant Commissioner / State Tax Offi cer |
| XIII-Audit | 65 | To inform the registered person, whose records are audited, about the fi ndings, his rights and obligation and the reasons for such fi ndings | Deputy Commissioner / Assistant Commissioner / State Tax Offi cer / Deputy State Tax Offi cer |
This shall come into force immediately.
[13/2021-TNGST PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai, Friday, 30th July 2021,
Aadi 14, Pilava, Thiruvalluvar Aandu-2052.]
NOTIFICATION-III
No.VI(1)/219(a-3)/2021.
In exercise of the powers conferred under sub-section (3) of Section 5 of the TNGST Act, 2017, the Commissioner hereby delegates the powers conferred on him to the offi cers mentioned in Col. (4) of the table appended below, to exercise the powers and perform the functions conferred on them under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 and rules made thereunder as mentioned in Column (2) of the table below:
| CHAPTER | SECTION | SUBJECT | OFFICER TO WHOM POWER IS DELEGATED |
| (1) | (2) | (3) | (4) |
| XIII-Audit | Sub-section (1) of Section 65 read with proviso to section 65(4) | To issue a general or a special order to undertake audit of any registered person for such period, at such frequency in respect of cases identifi ed through System and to issue authorization to the proper offi cers to conduct audit of such cases. | Joint Commissioner (ST) Territorial. |
This shall come into force immediately.
M.A. SIDDIQUE,