The Telangana GST Department vide TGST Notification No. 13/2025 dated May 31, 2025, designates “Proper Officers” under various provisions of the Telangana Goods and Services Tax (TGST) Act, 2017. This replaces earlier notifications by consolidating and updating the roles of officers for specific functions such as registration, assessment, audit, refund, recovery, inspection, and enforcement. The notification provides a detailed matrix assigning responsibilities to officers across different ranks—State Tax Officers, Deputy Commissioners, Assistant Commissioners, Joint Commissioners, and higher authorities—depending on the nature of the taxpayer (e.g., STU, composition, or general category) and the function to be performed.
Key highlights include procedures for registration, cancellation, assessment (regular, summary, and special), audit, tax determination (both with and without fraud), refund processing (including provisional and withheld refunds), enforcement actions (e.g., inspections, seizures, summons), and recovery of dues. It also includes powers related to attachment of properties, imposition of penalties, and use of police assistance in confiscation. The notification ensures proper delegation and clarity in responsibilities for smooth implementation of the TGST Act and comes into effect from the date of its issue.
The Complete Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/06/properOfficerA1932017Dt.31-05-2025.pdf
