GST Ready Reckoner for CBIC field Officers 2020: CBIC
Table of Contents
GST Ready Reckoner for CBIC field Officers 2020
Duties, functions, and responsibilities of proper officer Best practices for revenue monitoring & augmentation under GST
Part – I Functions, Responsibilities And Work Ecosystem
Chapter I Proper Officer – Functions & responsibilities
1. Administration: Provisions under the CGST Act 2017
Chapter II: Administration
3. Officers under this Act
4. Appointment of officers
5. Powers of officers
6. Authorization of officers of State tax or Union territory tax as proper officer in certain circumstances
2. Duties, functions & responsibilities of the Proper Officer under GST Acts & Rules made thereunder
“Proper Officer” under Section 2 (91) of CGST Act: “Proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the Central Tax, who is assigned that function by the Commissioner in the Board.
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References:
1. Circular No.1/1/2017 dated 26.06.2017
2. Circular No. 3/3/2017 – GST dated 05.07.2017
3. Circular No. 31/05/2018 – GST dated 09.05.2018
| S. No. | Functions under Section of the CGST Act, 2017 or the rules made thereunder | Description | Nature of Work |
| Inspector of Central Tax | |||
| 1. | Sub-section (3) of Section 68 read with Rule 5 (17) | Intercept conveyance | Miscellaneous |
| 2. | Subrule (17) of Rule 56 | Produce record by carrier or CNF agent for delivery/dispatch | Miscellaneous |
| 3. | Subrule (5) of Rule 58 | Physical verification/inspection of godown | Miscellaneous |
| S. No. | Functions under Section of the CGST Act, 2017 or the rules made thereunder | Description | Nature of Work |
| Superintendent of Central Tax | |||
| 1. | Subsection (6) of Section 35 | Determine the 4.amount of tax payable on unaccounted goods or services | Assessment |
| 2. | Sub-sections (1) and (3) of Section 61 | Scrutiny of Returns | Assessment |
| 3. | Sub-section (1) of Section 62 | Assessment of non-filers of return | Assessment |
| 4. | Sub-section (7) of Section 65 | Initiate action under sec.73 & 74 (Demand & Recovery) on audit detection | Audit & Special Audit |
| 5. | Sub-section (6) of Section 66 | Initiate action under sec.73 & 74 (Demand & Recovery) on audit detection (Special audit case) | Audit & Special Audit |
| 6. | Sub-section (11) of Section 67 | Seizure of records produced | Search & Seizure |
| 7. | Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 (a) Sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 74 | Demand notice, recovery notice, ascertain tax, & notice for an erroneous refund (after annual return within 3 yrs)
(a) Determination of tax not paid, short paid, erroneously refunded, wrong credit availment/ issue of demand notice (after annual return within 5 yrs) |
Demand |
| 9. | Sub-rule (6) of Rule 56 | Determine tax payable for goods stored without a valid invoice | Miscellaneous (Assessment) |
| 10. | Sub-rules (1), (2) and (3) of Rule 99 | Scrutiny of Return | Demand |
| 11. | Sub-rule (1) of Rule 132 | Power to summon (Authorised by DG Safeguard in Code of Civil Procedure, 1908) | Search & Seizure |
| 12. | Sub-rule (1), (2), (3) and (7) of Rule 142 | Recovery demand notice & rectification thereof | Demand |
| 13. | Rule 150 | Seek assistance by Police | Miscellaneous |
| 14. | Sub-section (8) of Section 25 | Force registration | Registration |
| 15. | Section 28 | Amendment of Registration | Registration |
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