Himachal Pradesh Govt Notifies GST Officers as ‘Proper Officers’ Under HPGST Act, 2017

The Government of Himachal Pradesh recently shared an office order regarding officers posted in Enforcement, Audit, Taxpayer Service and other officers of the GST wing.

The Government of Himachal Pradesh, using its power given by section 4 (2) and section (5)(1)(3) of the Himachal Pradesh Goods and Services Tax Act, 2017 (10) and in addition to the duties already assigned through an earlier office order dated September 26, 2024, notified certain officers of the GST wing of the Department of State Taxes and Excise, Himachal Pradesh, that will also act as “Proper Officers”. These officers, listed in order, are authorised to perform the specific GST functions mentioned against their respective designations, as provided under the Act.

Under the Himachal Pradesh Goods and Services Tax Act, 2017, the functions relating to sub-sections (1), (2), (3), (6), (7), (8), (9), and (10) of Section 74A and sub-sections (2), (5), (6), and (8) of Section 75 will be performed by officers designated as Joint Commissioner of State Taxes and Excise and above, Deputy Commissioner of State Taxes and Excise, and Assistant Commissioner of State Taxes and Excise.