1855
OFFICIAL GAZETTE — GOVT. OF-GOA
SERIES I No. 28
( EXTRAORDINARY )
13TH OCTOBER, 2006
1855
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Order
CCT/26-2/2017-18/4124
In exercise of the powers conferred by sub-section (1) of Section 5 read with Clause (91) of Section 2 of
the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”),
and the rules framed thereunder, the Commissioner of State Tax, hereby assigns the functions to be
performed under this Act by a proper officer as defined in Clause (91) of Section 2 under different
sections of the said Act mentioned in the entries in column (2) of the Schedule below and described in
the corresponding entries at column (3) of the said Schedule to the Proper Officers specified in the
corresponding entries in column (4) thereof, subject to the condition that the functions hereby assigned
shall be performed only within their jurisdiction unless otherwise directed in this behalf.
SCHEDULE
Sr.
No.
Section No.
Subject
Proper Officer
(1)
(2)
(3)
(4)
1
10(5)
To determine tax and penalty referred to in
this section
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
2
22 to 26 read
with Rule/s
8 to 26 of the
Goa GST
Rules, 2017
Verification,
approval
of
registration,
issuing registration certificate, rejection of
application for registration, to register a
person who is liable to be registered under
this Act including the person who fails to
obtain registration
State Tax Officer/Assistant State
Tax Officer.
3
27(1)
(proviso)
To extend the period of validity of the
certificate of registration issued to a casual
taxable person or a non-resident taxable
person by a further period not exceeding
ninety days
State Tax Officer/Assistant State
Tax Officer.
4
28(1)
An application for amendment to be made
before the proper officer
State Tax Officer/Assistant State
Tax Officer.
SERIES II No. 34
Panaji, 29th November, 2017 (Agrahayana 8, 1939)
Reg. No. G-2/RNP/GOA/32/2015-2017
Suggestions are welcomed on e-mail: [email protected]
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 34
(EXTRAORDINARY No. 2)
29TH NOVEMBER, 2017
1856
(1)
(2)
(3)
(4)
5
28(2)
To approve or reject an application for
amendment of a registration certificate
State Tax Officer/Assistant State
Tax Officer.
6
29(1)
To cancel a registration certificate on his
own motion or upon application
State Tax Officer/Assistant State
Tax Officer.
7
29(2)
To cancel a registration certificate on his
own motion
State Tax Officer/Assistant State
Tax Officer.
8
30(1)
To revoke a cancelled registration certifi-
cate
State Tax Officer/Assistant State
Tax Officer.
9
30(2)
To
revoke
a
cancelled
registration
certificate or to reject an application for
revocation
State Tax Officer/Assistant State
Tax Officer.
10
35(6)
To determine the amount of tax payable on
goods or services or both that are not
accounted for
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
11
46
To issue notice to a registered person who
fails to furnish a return under Section 39, 44
or 45
State Tax Officer/Assistant State
Tax Officer.
12
47(1)
To levy late fee in case of a registered
person who fails to furnish details of
outward
supplies
or
inward
supplies
required under Section 37 or 38 or return
under Section 39 or 45
State Tax Officer/Assistant State
Tax Officer.
13
47(2)
To levy late fee in case of a registered
person who fails to furnish the return
required under Section 44
State Tax Officer/Assistant State
Tax Officer.
14
50
To levy interest on delayed payment of tax
State Tax Officer/Assistant State
Tax Officer.
15
51(7)
To determine amount in default in case of
tax deduction at source
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
16
52(12)
To issue notice to an e-commerce operator
to furnish information
Additional Commissioner/Deputy
Commissioner of State Tax.
17
52(14)
To penalize the person who fails to furnish
the information required under sub-section
(12) of Section 52
Additional Commissioner/Deputy
Commissioner.
18
54(4)
To verify the amount claimed as refund
being less than two lakh rupees where no
documentary evidences to be furnished
Deputy Commissioner.
19
54(5)
To make refund of excess tax or input tax
credit other than refund on a provisional
basis
Deputy Commissioner.
20
54(6)
To make refund on account of export of
goods or services or both made by
registered persons on a provisional basis
Deputy Commissioner.
21
54(7)
To issue order of refund
Deputy Commissioner.
22
54(10)
To withhold refund or to deduct any unpaid
due before payment of refund
Deputy Commissioner.
23
54(11)
To withhold refund adversely affecting the
revenue
Additional Commissioner/Deputy
Commissioner.
24
56
(explanation)
Order of Appellate Authority shall be
deemed to be an order passed under sub-
section (5) of Section 54
Deputy Commissioner.
25
60(1)
Provisional assessment on application
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 34
(EXTRAORDINARY No. 2)
29TH NOVEMBER, 2017
1857
(1)
(2)
(3)
(4)
26
60(2)
To require a taxable person to execute a
bond and to furnish surety or security to
allow him to pay tax on provisional basis
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
27
60(3)
To pass final assessment order to finalise a
provisional assessment
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
28
61(1)
Scrutiny of returns
State Tax Officer/Assistant State
Tax Officer.
29
61(2)
To intimate the person that the explanation
is found acceptable
State Tax Officer/Assistant State
Tax Officer.
30
61(3)
Audit or inspection, search and seizure or
adjudication resulting from scrutiny of
returns
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
31
62(1)
Assessment of non-filers of returns
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
32
62(2)
To levy interest under Section 50(1) or late
fee under Section 47
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
33
63
Best judgment assessment of unregistered
persons liable to pay tax
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
34
64(1)
Summary assessment in certain special
cases
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
35
65(6)
Audit Report
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
26
65(7)
To initiate action under Section 73 or 74
upon detection of tax not paid as a result of
audit
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
37
66(1)
Proposal to Commissioner for special audit
Additional Commissioner/Deputy
Commissioner.
38
66(2)
To extend the period of submission of
report in case of special audit
Additional Commissioner/Deputy
Commissioner.
39
66(6)
To initiate action under Section 73 or 74
upon detection of tax not paid as a result of
special audit
Deputy Commissioner.
40
67(1)
To inspect any place of business of the
taxable person or the persons engaged in
the business of transporting goods or the
owner or the operator of warehouse or
godown
or
any
other
place,
upon
authorisation by the Commissioner
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
41
67(2)
To
carry
out
search,
seizure
and
confiscation upon authorisation by the
Commissioner
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
42
To serve order not to remove goods
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
43
67(5)
To debar a person from whose custody any
documents are seized to make copies
thereof or to take extracts therefrom which
may prejudicially affect the investigation
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
44
67(7)
To extend the date of issuing notice in
relation to seized goods after six months of
seizure
Commissioner of State Tax.
45
67(8)
Disposal of perishable or hazardous goods
notified by the Government
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 34
(EXTRAORDINARY No. 2)
29TH NOVEMBER, 2017
1858
(1)
(2)
(3)
(4)
(subject to approval from
Commissioner by administrative
order).
46
67(9)
To prepare inventory of seized perishable or
hazardous goods
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
47
67(10)
To search and seize under the provisions of
CRPC 1973
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
48
67(11)
To seize accounts, registers or documents
produced before a proper officer
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
49
68(3)
To intercept any conveyance to inspect
documents, devices and goods
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
50
69(1)
To authorise any officer of State Tax to
arrest a person committing offence
Additional Commissioner/Deputy
Commissioner.
51
70(1)
Power to summon person
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
Assistant State Tax Officer.
52
71(1)
To have access to any place of business of a
registered person to inspect books of
account, documents, computers, computer
programs, for carrying out any audit,
scrutiny, verification and checks as may be
necessary to safeguard the interest of
revenue; upon authorisation by an officer
not below the rank of Deputy Commissioner
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
53
73(1)
Determination of tax and issuance of notice
and adjudication in cases other than fraud
or suppression under sub-section (1), (2),
(3), (5), (6), (7), (9) and (10) of Section 73
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
54
73(2)
Issuance of notice at least three months
prior to the time limit
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
55
73(3)
To serve a statement containing the details
of tax not paid or short paid or erroneously
refunded or input tax credit wrongly
availed or utilised
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
56
73(5)
Tax to be ascertained and officer to be
informed in writing of such payment
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
57
73(6)
On receipt of information shall not serve
any notice under sub-section (1) or, as the
case may be, the statement under sub-
section (3)
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
58
73(7)
To issue notice as provided for in sub-
section (1)
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
59
73(9)
To determine the amount of tax, interest
and penalty equivalent to ten per cent of
tax or ten thousand rupees, whichever is
higher and issue an order
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
60
73(10)
To issue the order under sub-section (9)
within three years from the due date for
furnishing of annual return
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
61
74(1)
Determination of tax and issuance of notice
and adjudication in cases of fraud or
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 34
(EXTRAORDINARY No. 2)
29TH NOVEMBER, 2017
1859
(1)
(2)
(3)
(4)
suppression under sub-section (1), (2), (3),
(5), (6), (7), (9) and (10) of Section 74
62
74(2)
Issuance of notice at least six months prior
to the time limit
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
63
74(3)
To serve a statement containing details of
tax not paid or short paid or erroneously
refunded or input tax credit wrongly
availed or utilised
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
64
74(5)
Tax to be ascertained and officer to be
informed in writing of such payment
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
65
74(6)
On receipt of information shall not serve
any notice under sub-section (1)
Deputy Commissioner of State/
/State Tax Officer/Assistant State
Tax Officer.
66
74(7)
To issue notice as provided for in sub-
section (1)
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
67
74(9)
To determine the amount of tax, interest
and penalty and issue an order
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
68
74(10)
To issue an order under sub-section (9)
within three years from the due date for
furnishing of annual return
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
69
75(2)
General
provisions
relating
to
determination of tax as provided in sub-
sections (2), (5), (6) and (8) of Section 75
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
70
75(5)
To grant time to the person and adjourn the
hearing for reasons to be recorded in
writing
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
71
75(6)
To set out the relevant facts and the basis
of his decision
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
72
75(8)
To modify the amount of interest and
penalty as per the order of appellate
authority
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
73
76(2)
Functions to be performed under sub-
sections (2), (3), (6) and (8) where tax
collected has not been paid to Government
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
74
76(3)
To determine the amount due from person
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
75
76(6)
To issue an order within one year from the
date of issue of the notice
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
76
76(8)
To set out the relevant facts and the basis
of his decision
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
77
78
To initiate recovery proceedings against
non-payment of tax payable under the Act
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
78
79(1)
Functions to be performed under sub-
sections (1) to (3) of Section 79 in relation to
recovery of any amount recoverable from
any person
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
79
79(3)
To recover the amount of central tax from
the person as if it were an arrear of State
tax and credit the amount so recovered to
the account of the Central Government
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
80
79(4)
To credit the amount recovered to the
account
of
respective
governments,
proportionately
Deputy Commissioner.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 34
(EXTRAORDINARY No. 2)
29TH NOVEMBER, 2017
1860
(1)
(2)
(3)
(4)
81
81
(proviso)
To give permission to charge or transfer any
property made for adequate consideration
and in good faith
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
82
84
Continuation and validation of certain
recovery proceedings - to issue notice, to
give
intimation
of
reduction
to
the
appropriate authority
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
83
88(2)
To notify the liquidator in case of company
in liquidation
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
84
88(3)
To get proved to the satisfaction that non-
recovery cannot be attributed to gross
neglect or breach
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
85
90
To be intimated the date of retirement of
partner
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
86
107
Appeals to the Appellate Authority
Additional Commissioner of State
Tax (Appeals)/Deputy
Commissioner (Appeals).
87
107(2)
To call for and examine the record of any
proceeding
in
which
an
adjudicating
authority has passed order
Additional Commissioner of State
Tax.
88
108
To call for and examine the record of any
proceedings
Commissioner of State Tax.
89
112
To call for and examine the record of any
order passed by the appellate authority
under this Act or Central GST Act
Commissioner of State Tax/
/Additional Commissioner.
90
113(3)
To bring to the notice of Appellate Tribunal
any error apparent on the record for
rectification
Commissioner of State Tax/
/Additional Commissioner/Deputy
Commissioner.
91
122
Penalty for certain offences
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
Assistant State Tax Officer.
92
123
To direct any person who fails to furnish
any information under Section 150 to pay a
penalty not exceeding five thousand rupees
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
93
124
Fine for failure to furnish statistics
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
94
125
General Penalty
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
95
126(5)
To consider the fact of disclosure of the
circumstances of a breach of tax law by a
person
as
a
mitigating
factor
when
quantifying a penalty for that person
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
96
126(6)
To verify the penalty is a fixed sum or
expressed as a fixed percentage or not
Deputy Commissioner of State Tax.
97
127
To issue an order levying penalty under this
section
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
98
129(3)
To issue notice and pass an order in
relation to tax and penalty of seized goods
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
99
129(6)
Further proceedings in case of failure to pay
within 7 days
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 34
(EXTRAORDINARY No. 2)
29TH NOVEMBER, 2017
1861
(1)
(2)
(3)
(4)
100
129(6)
(proviso)
To reduce the period of compliance for
payment of tax and penalty
Additional Commissioner/Deputy
Commissioner/State Tax Officer/
/Assistant State Tax Officer.
101
130(1)
To confiscate the goods and conveyance
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
102
130(2)
To give and option to pay fine
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
103
130(4)
To give an opportunity of being heard
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
104
130(6)
Confiscation of goods and conveyances and
requisition for police assistance
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
105
130(7)
To dispose off confiscated goods and
conveyances and deposit the sale proceeds
with the Government
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
106
132(6)
Sanction for prosecution
Commissioner of State Tax.
107
134
Sanction for taking cognizance of offence
Commissioner of State Tax.
108
138
To compound offence, either before or after
institution of prosecution
Commissioner of State Tax.
109
139
To issue certificate of registration on
provisional basis in case of migration
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
110
141(1)
Extension of period for return of goods after
job work
Commissioner of State Tax.
111
141(2)
Extension of period for return of semi-
finished goods
Commissioner of State Tax.
112
142(1)
Identifying goods sold under existing law
returned not earlier than six months prior to
the appointed day and returned on or after
the appointed day
State Tax Officer/Assistant State
Tax Officer.
113
142(12)
Extension of the period for return of goods
sent on approval basis
Commissioner of State Tax.
114
153
Taking assistance from an expert for
scrutiny, inquiry, investigation, etc.
Additional Commissioner/Deputy
Commissioner of State Tax.
115
154
Power to take samples of goods
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
116
159(1)
Publication of information in respect of
person in public interest
Additional Commissioner/Deputy
Commissioner of State Tax.
117
161
Rectification of errors apparent on record
Commissioner of State Tax/
/Additional Commissioner/Deputy
Commissioner/State Tax
Officer/Assistant State Tax Officer.
118
163
Levy of fee to provide copy of order or
document
Deputy Commissioner/State Tax
Officer/Assistant State Tax Officer.
The powers and duties assigned by this order shall be exercised subject to such conditions and
restrictions as the Commissioner may impose from time to time.
This Order shall be deemed to have come into force from the 1st day of July, 2017, except for entry at
serial number 2 in the Schedule hereinabove, for which it shall be deemed to have come into force from
the 22nd day of June, 2017.
Dipak M. Bandekar, Commissioner of State Tax.
Panaji, 29th November, 2017.
www.goaprintingpress.gov.in
Published and Printed by the Director, Printing & Stationery,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
Price–Rs. 7.00
PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—324/200—11/2017.