GST FAQ - Concerned
I am told that a "concerned Officer" is a worried officer while an "officer concerned" is a responsible officer, but in Government lexicon it doesn't seem to matter whether the word, 'concerned' is before or after who or what it concerns with. See these examples from the FAQ on GST released by CBEC. You will see that not only the tax authorities, but the State Government, supplier, departmental officer - are all concerned, very much concerned.
+ He would be required to deposit the CGST component into a Central Government account while the SGST portion into the account of the concerned State Government.
+ The applicant will reply to the query / rectify the error / answer the query within a period informed by the concerned tax authorities
+ In the GST regime, for any intra-state supply, taxes to be paid are the Central GST (CGST, going into the account of the Central Government) and the State GST (SGST, going into the account of the concerned State Government).
+ While making such payment, the concerned Government/authority shall deduct 1% of the total payable amount and remit it into the appropriate GST account.
+ Any amount shown as TDS will be reflected in the electronic cash ledger of the concerned supplier.
+ As per section 43C (6), the details of supplies and the amount collected during a calendar month, and furnished by every operator in his statement will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return filed under section 27 for the same calendar month or any preceding calendar month.
+ The concerned supplier shall, in whose output tax liability any amount has been added shall be liable to pay the tax payable in respect of such supply along with interest.
+ If the application is admitted, the AAR shall pronounce its ruling within ninety days of receipt of application. Before giving its ruling, it shall examine the application and any further material furnished by the applicant or by the concerned departmental officer.
+ The word prescribed officer of CGST/SGST means an officer who has been designated by the CGST/SGST administration in regard to an application for advance ruling. In normal circumstances, the concerned officer will be the officer in whose jurisdiction the applicant is located.
+ The arrestee should be subjected to medical examination by the trained doctor every 48 hours during his detention in custody by a doctor on the panel of approved doctors appointed by Director, Health Services of the concerned State or Union Territory, Director, Health Services should prepare such a panel for all Tehsils and Districts as well.