📢 Telangana GST Department Notifies Designation of Proper Officers under TGST Act, 2017
Date: June 5, 2025
Source: Telangana GST Notification No. 13/2025
Issued by: Telangana GST Department
Effective Date: May 31, 2025
Overview of TGST Notification No. 13/2025
The Telangana Goods and Services Tax (TGST) Department has issued Notification No. 13/2025 on May 31, 2025, designating “Proper Officers” under various provisions of the TGST Act, 2017. This notification supersedes earlier notifications by consolidating and updating the roles of officers for specific functions such as registration, assessment, audit, refund, recovery, inspection, and enforcement.
Key Highlights of the Notification
1. Designation of Proper Officers
The notification assigns 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.
2. Functions and Responsibilities
- Registration & Cancellation: Procedures for registration and cancellation of GST registrations have been outlined, specifying the officers responsible for each process.
- Assessment: The notification details the procedures for regular, summary, and special assessments, assigning appropriate officers to handle each type.
- Audit: Guidelines for conducting audits under the TGST Act are provided, with designated officers responsible for overseeing the audit process.
- Refund Processing: The notification specifies the officers responsible for processing refunds, including provisional and withheld refunds.
- Enforcement Actions: Procedures for enforcement actions such as inspections, seizures, and summons are outlined, with designated officers assigned to each action.
- Recovery of Dues: The notification provides guidelines for the recovery of dues, specifying the officers responsible for initiating and overseeing recovery actions.
3. Powers and Delegation
The notification ensures proper delegation and clarity in responsibilities for smooth implementation of the TGST Act. It includes powers related to the attachment of properties, imposition of penalties, and the use of police assistance in confiscation.
Importance of the Notification
This comprehensive notification aims to streamline the administration of the TGST Act by clearly defining the roles and responsibilities of officers. By consolidating and updating previous notifications, it ensures consistency and clarity in the implementation of GST provisions across the state.
Implications for Taxpayers
Taxpayers in Telangana should familiarize themselves with the designated officers for various functions under the TGST Act. Understanding the roles and responsibilities of these officers can facilitate smoother interactions with the GST Department and ensure compliance with the provisions of the Act.
Conclusion
The issuance of TGST Notification No. 13/2025 marks a significant step towards enhancing the efficiency and transparency of the GST administration in Telangana. By clearly defining the roles and responsibilities of officers, the notification aims to ensure the effective implementation of the TGST Act, benefiting both taxpayers and the administration.
