Haryana Government Specifies Authorised Officers Under Haryana GST Act

The Excise and Taxation Department, Haryana, has issued Order No. 01/2026/GST-II, notifying the authorised officers under the Haryana Goods and Services Tax (HGST) Act 2017. The order is issued by Mr Vinay Pratap Singh, Commissioner of State Tax, Haryana, using powers under Section 5(1) of the Act. This order explains the assigned functions of certain officers under Section 151 of the HGST Act.

Officers Authorised Under the Order

The following officers have been assigned as Authorised Officers:

• Assistant Commissioners of State tax
• Excise and Taxation Officer of the State tax
• Assistant Excise and Taxation Officer of the State tax
• any other class of officers as it may deem fit.

These officers are required to perform their duties within their jurisdiction unless a specific jurisdiction is separately mentioned.

The order also clarified that the officers who were previously appointed under the Haryana Value Added Tax (VAT) Act, 2003, will now be treated as officers under the current GST Act.

Jurisdiction of Officers

• The Commissioner will have jurisdiction over the entire State of Haryana.
• The Special Commissioners and Additional Commissioners will have jurisdiction over the whole state or specific areas as directed by the government.
• Other officers will have jurisdiction over the whole state or over the areas decided by the Commissioner.

Powers of Officers

• The state tax officers can use the powers and discharge the duties given to them under the HGST Act on officers working under them, subject to the restrictions imposed by the Commissioner.
• The Commissioner can delegate his powers to the subordinate officers, subject to the conditions and limitations.

However, the Appellate Authorities cannot exercise the powers and discharge the functions given to or imposed on any other state tax officer.

Central GST Officers Allowed to Act as Proper Officers

The order also clarified that the officers who are appointed under the Central Goods and Services Tax Act, 2017, are also allowed to act as proper officers under the Haryana GST Act, subject to conditions notified by the State Government on the recommendation of the GST Council.

Additionally, if any proper officer issues an order under the Haryana GST Act, he must also issue an order under the Central GST Act, and the State Tax officer must be informed about such action.