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Karnataka Department of Commercial Taxes

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Karnataka Department of Commercial Taxes Government of Karnataka Department of Commercial Taxes PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), BANGALORE Present: Ritvik Pandey, IAS Commissioner of Commercial Taxes (Karnataka) Bangalore, Subject: Issue of territorial jurisdiction and jurisdiction of powers and functions under the Karnataka Goods and service Tax Act (Karnataka Act 27 of 2017) to the officers working at Intelligence and Vigilance Divisions in the State. Ref: 1) Order No. Adcom (I&C)JDN/CR-192/2015-16.dated: 02.04.2016. 2) Order No. Adcom (I&C)/JDN/Registration/CR-15/2017-18 dated 29.06.2017 Preamble: With reference to the subject above, a nationwide uniform tax is brought into effect from 01.07.2017 by Goods and Service Tax Act. In the State of Karnataka, the Karnataka Goods and Service Tax Act, 2017(Karnataka Act 27 of 2017) is in force. In order to verify whether the taxable persons have accounted the turnovers in their books of accounts, to prevent the evasion of tax on goods and services, to take up inspections of the business premises of taxable persons, conduct test purchases, checking of goods vehicles, checking of stocks, physical verification, to confiscate goods vehicles and goods and to enforce other statutory functions is necessary in the interest of collection of revenue under the Karnataka Goods and Service Act 2017 by all officers working in the Enforcement and Vigilance divisions in the State. Therefore, it is essential to assign the geographical jurisdiction and statutory powers to all the officers working in the Enforcement and Vigilance Divisions of the Department. 2. Accordingly, all pending cases of inspection of business premises under the presently repealed Acts prior to the introduction of Goods and Service Tax Act, 2017, by the enforcement and vigilance wing are required to be finalized exercising the powers provided under section 174 of the Karnataka Goods and Services Tax Act 2017. In accordance with the said powers, and as per the order cited at ref (1) above along with amendments to the said order, the officers are required to be assigned jurisdiction. 3. Further, it is necessary to pass orders, to assign the powers and functions to the Additional Commissioners and Joint Commissioners of Commercial Taxes, in their respective divisions to exercise administrative and supervisory functions to the officers working under the Karnataka Goods and Services Tax Act 2017. 4. In view of the above reasons, it is necessary to pass order nominating the Proper Officers under the Karnataka Goods and Services Act, 2017 assigning the territorial jurisdiction and jurisdiction of powers and functions to the officers under the said Act,. 5. In the light of the above mentioned points the following order is issued. ORDER NO. ADCOM (I&C) / JDN/ CR-36 / 2017-18 DATED: 30-08-2017 As explained in the preamble, while modifying the territorial jurisdiction and jurisdiction of powers and functions assigned to the officers of the Enforcement/Vigilance Divisions vide order cited at ref (1) above, and as per the powers vested under clause (91) of section 2, the officers mentioned at Colum 2 of the table annexed to this order are ordered to be Proper Officers with geographical jurisdiction mentioned in column (3) and jurisdiction of statutory powers and functions as mentioned at column( 4) are hereby ordered to be assigned. S/d RITVIK PANDEY Commissioner of Commercial Taxes (Karnataka) Bangalore To, 1. To all the Additional Commissioners and Joint Commissioners working in the Head office 2. Additional Commissioner of Commercial Taxes ( Enforcement) Bengaluru for information and necessary action. 3. Joint Commissioner of Commercial Taxes (Vigilance) Bengaluru for information and necessary action 4. Joint Commissioner of Commercial Taxes (Enforcement) Mysore division, Mysore / Mallnad division, Shivmoga/ West division, Mangalore/ Hubali division, Hubali/ North division, Belagavi/ East division, Gulbarga/Central division, Ballary, for information and necessary action. 5. All the Joint Commissioners of Commercial Taxes of all administrative divisions in the State 6. All the Joint Commissioner of Commercial Taxes(Appeals) in the State. Copy to : 1) Additional Chief Secretary, Finanace Department Vidhana Soudha, Bangalore for information. 2) The principal Secretary (Budget and Resources) Vidhana Soudga, Bangalore for Information 3) Additional Commissioner of Commercial Taxes(e- governance) to hoist in the departmental web site, 4) Director, Printing and Stationary and publishing Department, 8th Mile, R.V.Collage Post, Mysore Road, Bengalore -560059, to publish in the gazette and to supply 1000 copies. Annexure-1 Sl.No Present name of offices Re-designation of offices under KGST Act 1 2 3 1 Divisional Value Added Tax Office-1, Divisional Goods And Service Tax Office-1, Bengaluru Bengaluru 2 Divisional Value Added Tax Office-2, Divisional Goods And Service Tax Office-2, Bengaluru Bengaluru 3 Divisional Value Added Tax Office-3, Divisional Goods And Service Tax Office-3, Bengaluru Bengaluru 4 Divisional Value Added Tax Office-4, Divisional Goods And Service Tax Office-4, Bengaluru Bengaluru 5 Divisional Value Added Tax Office-5, Divisional Goods And Service Tax Office-5, Bengaluru Bengaluru 6 Divisional Value Added Tax Office-6, Divisional Goods And Service Tax Office-6, Bengaluru Bengaluru 7 Divisional Value Added Tax Office, Mysore Divisional Goods And Service Tax Office, Mysore Division, Mysore Division, Mysore 8 Divisional Value Added Tax Office, Divisional Goods And Service Tax Office, Mangalore Division, Mangalore Mangalore Division, Mangalore 9 Divisional Value Added Tax Office, Malnad Divisional Goods And Service Tax Office, Malnad Division, Shivamogga Division, Shivamogga 10 Divisional Value Added Tax Office, Divisional Goods And Service Tax Office, Dharwad Division, Dharwad Dharwad Division, Dharwad 11 Divisional Value Added Tax Office, Divisional Goods And Service Tax Office, Belagavi Belagavi Division, Belagavi Division, Belagavi 12 Divisional Value Added Tax Office, Divisional Goods And Service Tax Office, Gulbarga Division, Gulbarga Gulbarga Division, Kalaburagi 13 Divisional Value Added Tax Office, Divisional Goods And Service Tax Office, Davanagere Division, Davanagere Davanagere Division, Davanagere 14 Local Value Added Tax Office-10, Local Goods And Service Tax Office-10, Bengaluru Bengaluru 15 Local Value Added Tax Office-11, Local Goods And Service Tax Office-11, Bengaluru Bengaluru 16 Local Value Added Tax Office-20, Local Goods And Service Tax Office-20, Bengaluru Bengaluru 17 Local Value Added Tax Office-21, Local Goods And Service Tax Office-21, Bengaluru Bengaluru 18 Local Value Added Tax Office-30, Local Goods And Service Tax Office-30, Bengaluru Bengaluru 19 Local Value Added Tax Office-31, Local Goods And Service Tax Office-31, Bengaluru Bengaluru 20 Local Value Added Tax Office-130, Local Goods And Service Tax Office-130, Bengaluru Bengaluru 21 Local Value Added Tax Office-131, Local Goods And Service Tax Office-131, Bengaluru Bengaluru 22 Local Value Added Tax Office-60, Local Goods And Service Tax Office-60, Bengaluru Bengaluru 23 Local Value Added Tax Office-61, Local Goods And Service Tax Office-61, Bengaluru Bengaluru 24 Local Value Added Tax Office-62, Local Goods And Service Tax Office-62, Bengaluru Bengaluru 25 Local Value Added Tax Office-63, Local Goods And Service Tax Office-63, Bengaluru Bengaluru 26 Local Value Added Tax Office-70, Local Goods And Service Tax Office-70, Bengaluru Bengaluru 27 Local Value Added Tax Office-71, Local Goods And Service Tax Office-71, Bengaluru Bengaluru 28 Local Value Added Tax Office-72, Local Goods And Service Tax Office-72, Bengaluru Bengaluru 29 Local Value Added Tax Office-140, Local Goods And Service Tax Office-140, Bengaluru Bengaluru 30 Local Value Added Tax Office-155, Local Goods And Service Tax Office-155, Ramanagara Ramanagara 31 Value Added Tax Sub Office-151, Goods And Service Tax Sub Office-151, Channapattana Channapattana 32 Local Value Added Tax Office-90, Local Goods And Service Tax Office-90, Bengaluru Bengaluru 33 Local Value Added Tax Office-91, Local Goods And Service Tax Office-91, Bengaluru Bengaluru 34 Local Value Added Tax Office-100, Local Goods And Service Tax Office-100, Bengaluru Bengaluru 35 Local Value Added Tax Office-101, Local Goods And Service Tax Office-101, Bengaluru Bengaluru 36 Local Value Added Tax Office-110, Local Goods And Service Tax Office-110, Bengaluru Bengaluru 37 Local Value Added Tax Office-111, Local Goods And Service Tax Office-111, Bengaluru Bengaluru 38 Local Value Added Tax Office-120, Local Goods And Service Tax Office-120, Bengaluru Bengaluru 39 Local Value Added Tax Office-121, Local Goods And Service Tax Office-121, Bengaluru Bengaluru 40 Local Value Added Tax Office-15, Local Goods And Service Tax Office-15, Bengaluru Bengaluru 41 Local Value Added Tax Office-16, Local Goods And Service Tax Office-16, Bengaluru Bengaluru 42 Local Value Added Tax Office-17, Local Goods And Service Tax Office-17, Bengaluru Bengaluru 43 Local Value Added Tax Office-25, Local Goods And Service Tax Office-25, Bengaluru Bengaluru 44 Local Value Added Tax Office-26, Local Goods And Service Tax Office-26, Bengaluru Bengaluru 45 Local Value Added Tax Office-27, Local Goods And Service Tax Office-27, Bengaluru Bengaluru 46 Local Value Added Tax Office-40, Local Goods And Service Tax Office-40, Bengaluru Bengaluru 47 Local Value Added Tax Office-180,Kolar Local Goods And Service Tax Office-180, Kolar 48 Value Added Tax Sub Office-181, Goods
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