The Tamil Nadu GST Department has recently issued a notification regarding turnover limits for Deputy State Tax Officers ( DSTOs ) under the Tamil Nadu Goods and Services Tax ( TNGST ) Act, specifically addressing provisions including Sections 73 and 74.

The key aspect of this notification is the insertion of a new provision allowing Deputy State Tax Officers to act as proper officers for taxpayers whose turnover does not exceed Rs. 2 crore in either the previous or current financial year, as defined in Section 2(112) of the TNGST Act, 2017. Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here This delegation of powers applies specifically to assessments, demands, and adjudications as outlined in Sections 60 to 64 of Chapter XII and Section 73- 76 of Chapter XV of the TNGST Act. Essentially, this means that DSTOs will now have the authority to handle cases related to smaller taxpayers, streamlining the process of tax assessments and disputes for those who fall below this turnover threshold.

This amendment updates Notification No. 4/2017, originally published on July 12, 2017, by the Commissioner of Commercial Taxes and detailed in the Tamil Nadu Extraordinary Gazette No. 3, Part VI, Section 1, dated January 4, 2019. Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here The notification states as follows: “In para 1, after the table appended therein, the following proviso shall be inserted: “Provided that the Deputy State Tax Officer shall exercise the powers of proper officer in respect of those taxpayers whose turnover in State as per Section 2(112) of TNGST Act, 2017 in the previous financial year or current financial year is upto Rs. Two crore, for the purpose of assessment, demand and adjudication as per sections 6O,61,62,63 and 64 under Chapter XII, sections 73,74,75 and 76 under Chapter XV of the TNGST Act, 2Ol7 .”