Notwithstanding anything contained in Notification 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 notifies that the officers mentioned in Col (4) of the table appended below, shall be the Proper Officer, 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.
54
65
This shall come into force immediately
Sd/- M.A.Siddique
Principal Secretary /
Commissioner of State Tax