THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005 - Notifications issued by Commissio…


	TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY

No. 577] CHENNAI, FRIDAY, DECEMBER 3, 2021 Karthigai 17, 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.

NOTIFICATIONS ISSUED BY COMMISSIONER OF STATE TAX, UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.

[No. 16/2021-PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai, Friday, December 3, 2021, Karthigai 17, Pilava, Thiruvalluvar Aandu-2052]

No. VI(1)/349(c-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 Column (2) of the table appended below, shall have jurisdiction over the whole of the State, subject to the conditions speciﬁ ed in Column (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 Section 61 and Section 62 of Chapter-XII-Assessment and Section 73, Section 74, Section 75 and Section 76 of Chapter-XV- Demands and Recovery of the TNGST Act, 2017.
2.	Assistant Commissioner (ST)	The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of Section 61 and Section 62 of Chapter-XII-Assessment and Section 73, Section 74, Section 75 and Section 76 of Chapter-XV- Demands and Recovery of the TNGST Act, 2017.
3.	State Tax Oﬃ cer	The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of Section 61 and Section 62 of Chapter-XII-Assessment and Section 73, Section 74, Section 75 and Section 76 of Chapter-XV-Demands and Recovery of the TNGST Act, 2017.
4.	Deputy State Tax Oﬃ cer	The jurisdiction is limited to computer generated cases assigned to him/her under faceless administration for the purpose of Section 61 and Section 62 of Chapter-XII-Assessment and Section 73, Section 74, Section 75 and Section 76 of Chapter-XV-Demands and Recovery of the TNGST Act, 2017.

[ 1 ] DTP—Ex-VI-1 (577) 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

This shall come into force immediately.

[No. 17/2021-PP2/GST-15/11/2021,Tamil Nadu Goods and Services Tax, Chennai, Friday, December 3, 2021,

Karthigai 17, Pilava, Thiruvalluvar Aandu-2052]

No. VI(1)/349(c-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 Column (4) of the table appended below, shall be the Proper Oﬃ cer, for the whole of the State 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 subjects mentioned in Column (3) of the table below:-

Chapter	Section	Subject	Proper Oﬃ cer
(1)	(2)	(3)	(4)
XII-Assessment	61	Scrutiny of returns	Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Oﬃ cer
	62	Assessment of non-ﬁ lers	Deputy Commissioner / Assistant Commissioner / State Tax Oﬃ cer /Deputy State Tax Oﬃ cer
XV-Demands and Recovery	73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.	Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Oﬃ cer
	74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.	Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Oﬃ cer
	75	G e n e r a l p r o v i s i o n s r e l a t i n g t o determination of tax.	Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Oﬃ cer
	76	Tax collected but not paid to Government.	Deputy Commissioner / Assistant Commissioner / State Tax Officer / Deputy State Tax Oﬃ cer