Proper officer for various provisions under Kerala State GST Act, 2017

Under the Kerala State GST Act, 2017, the proper officer for various provisions is as follows:

1. Registration: The proper officer for registration is the Assistant Commissioner of State Tax.

2. Assessment: The proper officer for assessment is the Assistant Commissioner of State Tax or the State Tax Officer.

3. Audit: The proper officer for audit is the Assistant Commissioner of State Tax or the State Tax Officer.

4. Refund: The proper officer for refund is the Assistant Commissioner of State Tax or the State Tax Officer.

5. Search and seizure: The proper officer for search and seizure is the Joint Commissioner of State Tax or the Additional Commissioner of State Tax.

6. Demand and recovery: The proper officer for demand and recovery is the Deputy Commissioner of State Tax.

7. Appeals: The proper officer for appeals is the Commissioner of State Tax (Appeals).

It is important to note that the above list is not exhaustive, and there may be other provisions under the Kerala State GST Act, 2017 for which a different proper officer is appointed.

Here are some additional provisions under the Kerala State GST Act, 2017, and the corresponding proper officer:

1. Advance ruling: The proper officer for advance ruling is the Additional Commissioner of State Tax.

2. Anti-profiteering: The proper officer for anti-profiteering is the Additional Commissioner of State Tax or the Joint Commissioner of State Tax.

3. Composition scheme: The proper officer for composition scheme is the Assistant Commissioner of State Tax or the State Tax Officer.

4. Input tax credit: The proper officer for input tax credit is the Assistant Commissioner of State Tax or the State Tax Officer.

5. E-way bill: The proper officer for e-way bill is the Assistant Commissioner of State Tax or the State Tax Officer.

6. Appeals to the Appellate Tribunal: The proper officer for appeals to the Appellate Tribunal is the Commissioner of State Tax.

It is important to note that the proper officer may delegate his powers to any other officer under certain circumstances, and the powers and functions of the proper officer may vary depending on the specific provisions of the Kerala State GST Act, 2017.