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. 577]

CHENNAI, FRIDAY, DECEMBER 3, 2021

Karthigai 17, Pilava, Thiruvalluvar Aandu-2052

DTP—Ex-VI-1 (577)

[ 1 ]

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.

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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.

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

General provisions relating to

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

This shall come into force immediately.

M.A.SIDDIQUE,

Principal Secretary/Commissioner of State Tax.

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

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU