TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2021

[Price : Re. 0.80 Paise.

No. 338]

CHENNAI, FRIDAY, JULY 30, 2021

Aadi 14, Pilava, Thiruvalluvar Aandu-2052

DTP—VI-1 Ex-(338)

[ 1 ]

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

This shall come into force immediately.

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

[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,

Principal Secretary /

Commissioner of State Tax.