The Government of Himachal Pradesh has designated additional “Proper Officers” under the Himachal Pradesh Goods and Services Tax Act, 2017. As per Office Order vide Endst No.12-4/78-EXN-Tax-Part-278/222-a-91-96 dated January 02, 2026, officers of the GST Wing posted in Enforcement, Audit and Taxpayer Services, including Joint Commissioners, Deputy Commissioners and Assistant Commissioners of State Taxes and Excise, are empowered to exercise specified functions under Sections 74A and 75 of the Act to strengthen GST administration and enforcement in the State.
In exercise of the powers conferred under sub-section (2) of Section 4 and sub-sections (1) and (3) of Section 5 read with sub-section (2) of Section 5 of the Himachal Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Himachal Pradesh has issued a notification designating additional “Proper Officers” under the said Act.
As per Office Order No. 12-4/78-EXN-Tax-Part-278/22(a)-25123 dated 26th September, 2024, and in continuation thereof, it has been ordered that officers of the GST Wing of the Department of State Taxes and Excise, Himachal Pradesh, posted in Enforcement, Audit, Taxpayer Services and other wings, shall also function as “Proper Officers” as defined under clause (91) of Section 2 of the Himachal Pradesh Goods and Services Tax Act, 2017.
Accordingly, the following officers shall be empowered to exercise functions under the relevant provisions of the Act, in addition to the powers already assigned to them:
- Joint Commissioner of State Taxes and Excise and above
- Deputy Commissioner of State Taxes and Excise
- Assistant Commissioner of State Taxes and Excise
These officers shall be authorized to discharge functions under various sub-sections of Section 74A and Section 75 of the Himachal Pradesh Goods and Services Tax Act, 2017, as specified in the order.
The notification aims to strengthen tax administration, improve enforcement, audit and taxpayer services, and ensure effective implementation of GST provisions across the State.
The order has been issued with the approval of the competent authority and comes into effect from the date of issuance.
The Office Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/01/HP-GST-NN.pdf
