Functions as the proper officers - GST - States - 04/2017-GST

GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR ORDER No.04/2017-GST Dated Dimapur, the 15th September, 2017 NO.CT/LEG/NGST-0RD/8/17: ln exercise of the powers conferred by clause (91) of section 2 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (herein after referred to as the said Act) and sub-section (1) and (3) of section 5 of the said Act, the Commissioner of State Tax, Nagaland hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers or as specified in relation to the various sections of the said Act or the Rules made there under as mentioned in the corresponding entry in Column (3) of the said Table:- Table Sl.No. Designation of the Officer Sub-Sl. No. Functions under Section of the Nagaland Goods and Services Tax Act, 2017 or the Nagaland Goods and Services Tax Rule, 2017 I Additional Commissioner of State Tax 1. Sub-section (6) of Section 35 2. Sub-section (12) of Section 52 3. Proviso to sub-section (4) of Section 65 4. Sub-section (1) of Section 66 5. Proviso to sub-section (7) of Section 67 6. Sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67 7. Sub-section (3) of Section 68 8. Sub-section (1) of Section 70 9. Sub-sections (1) and (2) of Section 71 10. Section 80 11. Proviso to Section 81 12. Proviso to sub-section (6) of Section 129 13. Section 138 14. Section 153 15. Sub-sections (1) and (2) of Section 159 16. Sub-rule (2) of Rule 97 17. Sub-rules and (1), (2), (3), (4) and (5) of Rule 139 18. Sub-rule (2) of Rule 140 19 Rule 163 II Joint Commissioner of State Tax 1. Sub-section (6) of Section 35 2. Sub-section (12) of Section 52 3. Sub-section (1), (6) and (7) of Section 65 4. Sub-section (1) of Section 66 Proviso to sub-section (7) of Section 67 5. Sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67 6. Sub-section (3) of Section 68 7. Sub-section (1) of Section 70 8. Sub-sections (1) and (2) of Section 71 9. Section 80 10. Proviso to Section 81 11. Sub-section (1) of Section 83 12. Section 88 13. Proviso to sub-section (6) of Section 129 14. Section 153 15. Section 154 16. Sub-sections (1) and (2) of Section 159 17. Rule 94 18. Sub-rule (2) of Rule 97 19. Sub-rules (2), (3), (4), and (5) of Rule 101 20. Sub-rules (1),(2),(3),(4) and (5) of Rule 139 21. Sub-rule (2) of Rule 140 22. Sub-rule (1), (2), (3) and (7) of Rule 142 III Deputy Commissioner of State Tax 1. Sub-section (6) of Section 35 2. Section 46 3. Sub-section (12) of Section 52 4. Sub-sections (5),(6),(7) and (10) of Section 54 5. Sub-sections (1), (2) and (3) of Section 60 6. Sub-sections (1) and (3) of Section 61 7. Sub-sections (1) and (5) of Section 62 8. Section 63 9. Sub-section (1) of Section 64 10. Sub-sections (1),(6) and (7) of Section 65 11. Sub-sections (1) and (6) of Section 66 12. Sub-section (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67 13. Sub-section (3) of Section 68 14. Sub-section (1) of Section 70 15. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of Section 71 16. Sub-sections (1), (2), (3), (4), (5), (6), (7), (9) and (10) of Section 73 17. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 18. Sub-sections (2),(5),(6) and (8) of Section 75 19. Sub-sections (2),(3),(6) and (8) of Section 76 Proviso to Section 78 20. Sub-section (1) of Section 79 21. Section 80 22. Proviso to Section 81 23. Sub-section (1) of Section 83 24. Section 84 25. Section 88 26. Proviso (1) and (2) of Section 90 27. Section 123 28. Sub-section (4) and (5) of Section 126 29. Section 127 30. Sub-sections (1),(3) and (6) of Section 129 31. Proviso to sub-section (6) of Section 129 32. Sub-sections (6) and (7) of Section 130 33. Proviso to sub-section (5) of Section 140 34. Proviso to sub-section (1),(2) and (3) of Section 141 35. Sub-section (1) of Section 142 36. Proviso to sub-section (12) of Section 142 37. Section 150 38. Sub-section (2) of Section 151 39. Section 153 40. Section 154 41. Sub-sections (1) and (2) of Section 159 42. Sub-rules (6) and (17) of Rule 56 43. Sub-rule (5) of Rule 58 44. Sub-rule (2) of Rule 82 45. Sub-rule (4) of Rule 86 46. Clause (b) and (c) to the proviso of sub-rule (3) of Rule 87 47. Sub-rule (11) of Rule 87 48. Sub-rules (2) and (3) of Rule 90 49. Sub-rules (2) and (3) of Rule 91 50. Sub-rules (1),(2),(3),(4) and (5) of Rule 92 51. Explanation to Rule 93 52. Rule 94 53. Sub-rule (6) of Rule 96 54. Rule 96A only for the purpose of acceptance of the Bond/Letter of Undertaking 55. Sub-rule (2) of Rule 97 56. Sub-rules (2), (3), (5) and (7) of Rule 98 57. Proviso to sub-rule (4) of Rule 98 58. Sub-rules (1),(2) and (3) of Rule 99 59. Sub-rule (2) of Rule 100 60. Sub-rules (1), (2),(3),(4) and (5) of Rule 101 61. Sub-rules (1),(2),(3),(4) and (5) of Rule 139 only as Authorised Officer. 62. Sub-rule (2) of Rule 140 63. Sub-rules (1), (2), (3) and (7) of Rule 142 64. Rule 143 65. Sub-rules (1), (2), (3), (5), (6), and (7) of Rule 144 66. Proviso to sub-rule (3) of Rule 144 67. Sub-rules (1) and (2) of Rule 145 68. Rule 146 69. Sub-rules (1),(2),(3),(5),(6),(7),(8),(10),(11),(12),(14) and (15) of Rule 147 70. Rule 150 71. Sub-rules (1), (2) and (3) of Rule 151 72. Rule 152 73. Sub-rule (1) of Rule 153 74. Rule 155 75. Rule 156 IV Superintendent of State Tax 1. Sub-section (6) of Section 35 2. Section 46 3. Sub-sections (5),(6),(7) and (10) of Section 54 4. Sub-sections (1),(2) and (3) of Section 60 5. Sub-sections (1) and (3) of Section 61 6. Sub-sections (1) and (5) of Section 62 7. Section 63 8. Sub-section (1) of Section 64 9. Sub-sections (1),(6) and (7) of Section 65 10. Sub-sections (1) and (6) of Section 66 11. Sub-sections (3), (4), (5), (6), (7), (8), (9) and (12) of Section 67 12. Sub-section (11) of Section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State Tax. 13. Sub-section (3) of Section 68 14. Sub-section (1) of Section 70 15. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of Section 71 16. Sub-sections (1), (2),(3),(5),(6),(7) and (10) of Section 73 17. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 18. Sub-sections (2),(5),(6) and (8) of Section 75 19. Sub-sections (2),(3),(6) and (8) of Section 76 20. Proviso to Section 78 21. Sub-section (1) of Section 79 22. Section 80 23. Sub-section (1) of Section 83 24. Section 84 25. Section 88 Proviso (1) and (2) of Section 90 26. Section 123 27. Sub-section (4) and (5) of Section 126 28. Section 127 29. Sub-sections (1),(3) and (6) of Section 129 30. Proviso to sub-section (6) of Section 129 31. Sub-sections (6) and (7) of Section 130 32. Proviso to sub-section (5) of Section 140 33. Proviso to sub-section (1),(2) and (3) of Section 141 34. Sub-section (1) of Section 142 35. Proviso to sub-section (12) of Section 142 36. Section 150 37. Sub-section (2) of Section 151 38. Section 153 39. Section 154 40. Sub-rules (6) and (17) of Rule 56 41. Sub-rule (5) of Rule 58 42. Sub-rule (2) of Rule 82 43. Sub-rule (4) of Rule 86 44. Clause (b) and (c) to the proviso of sub-rule (3) of Rule 87 45. Sub-rule (11) of Rule 87 46. Sub-rules (2) and (3) of Rule 90 47. Sub-rules (2) and (3) of Rule 91 48. Sub-rules (1),(2),(3),(4) and (5) of Rule 92 49. Explanation to Rule 93 50. Rule 94 with an intimation to an Officer not below the rank of Deputy Commissioner of State Tax. 51. Sub-rule (6) of Rule 96 52. Rule 96A only for the purpose of acceptance of the Bond/Letter of Undertaking 53. Sub-rule (2) of Rule 97 54. Sub-rules (2), (3), (5) and (7) of Rule 98 55. Proviso to sub-rule (4) of Rule 98 56. Sub-rules (1),(2) and (3) of Rule 99 57. Sub-rule (2) of Rule 100 58. Sub-rules (2),(3),(4) and (5) of Rule 101 59. Sub-rule (1) of Rule 132 60. Sub-rules (1),(2),(3),(4) and (5) of Rule 139 only as Authorised Officer. 61. Sub-rule (2) of Rule 140 62. Sub-rules (1),(2),(3) and (7) of Rule 142 63. Rule 143 Sub-rules (1), (3), (5) (6) and (7) of Rule 144 64. Proviso to sub-rule (3) of Rule 144 65. Sub-rules (1) and (2) of Rule 145 66. Rule 146 67. Sub-rules (1),(2),(3),(5),(6),(7),(8),(10),(11),(12),(14) and (15) of Rule 147 68. Rule 150 69. Sub-rules (1), (2) and (3) of Rule 151 70. Rule 152 71. Sub-rule (1) of Rule 153 72. Rule 155 73. Rule 156 74. Sub-section (6) of Section 35 75. Section 46 76. Sub-sections (5),(6),(7) and (10) of Section 54 77. Sub-sections (1),(2) and (3) of Section 60 78. Sub-sections (1) and (3) of Section 61 79. Sub-sections (1) and (5) of Section 62 80. Section 63 81. Sub-section (1) of Section 64 82. Sub-sections (1),(6) and (7) of Section 65 84. Sub-section (6) of Section 66 85. Sub-sections (3),(4),(5),(6),(7),(8),(9) and (12) of Section 67 86. Sub-section (11) Of Section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State Tax 87. Sub-section (3) of Section 68 88. Sub-section (1) of Section 70 89. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of Section 71 90. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 91. Sub-sections (1), (2),(3),(5),(6),(7),(9) and (10) of Section 74 92. Sub-sections (2),(5),(6) and (8) of Section 75 93. Sub-sections (2),(3),(6) and (8) of Section 76 94. Proviso to Section 78 95. Sub-section (1) of Section 79 96. Section 80 97. Sub-section (1) of Section 83 98. Section 84 99. Section 88 100. Proviso (1) and (2) of Section 90 101. Section 123 102. Sub-section (4) and (5) of Section 126 103. Section 127 104. Sub-sections (1),(3) and (6) of Section 129 105. Proviso to sub-section (6) of Section 129 106. Sub-sections (6) and (7) of Section 130 107. Proviso to sub-section (5) of Section 140 108. Proviso to sub-section (1),(2) and (3) of Section 141 109. Sub-section (1) of Section 142 120. Proviso to sub-section (12) of Section 142 121. Section 150 122. Sub-section (2) of Section 151 123. Section 154 124. Sub-rules (6) and (17) of Rule 56 125. Sub-rule (5) of Rule 58 126. Sub-rule (2) of Rule 82 127. Sub-rule (4) of Rule 86 128. Clause (b) and (c) to the proviso of sub-rule (3) of Rule 87 129. Sub-rule (11) of Rule 87 130. Sub-rules (2) and (3) of Rule 90 131. Sub-rules (2) and (3) of Rule 91 132. Sub-rules (1), (2), (3), (4), and (5) of Rule 92 133. Explanation to Rule 93 134. Rule 94 with an intimation to an Officer not below the rank of Deputy Commissioner of State Tax. 135. Sub-rule (6) of Rule 96 136. Rule 96A only for the purpose of acceptance of the Bond/Letter of Undertaking 137. Sub-rule (2) of Rule 97 138. Sub-rules and (2), (3), (5), and (7) of Rule 98 139. Proviso to sub-rule (4) of Rule 98 140. Sub-rules (1),(2) and (3) of Rule 99 141. Sub-rule (2) of Rule 100 142. Sub-rules (2), (3), (4), and (5) of Rule 101 143. Sub-rules (1),(2),(3),(4) and (5) of Rule 139 only as Authorised Officer. 144. Sub-rule (2) of Rule 140 145. Sub-rules (1),(2),(3) and (7) of Rule 142 146. Rule 143 147. Sub-rules (1),(3),(5),(6),and (7) of Rule 144 148. Proviso to sub-rule (3) of Rule 144 149. Sub-rules (1) and (2) of Rule 145 150. Rule 146 151. Sub-rules (1),(2),(3),(5),(6),(7),(8),(10),(11),(12),(14) and (15) of Rule 147 152. Rule 150 153. Sub-rules (1),(2) and (3) of Rule 151 154. Rule 152 155. Sub-rule (1) of Rule 153 156. Rule 155 157. Rule 156 V Inspector of State Tax 1. Sub-sections (4),(5),(9) and (12) of Section 67 Sub-section (11) of Section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State Tax. 2. Sub-section (3) of Section 68 3. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of Section 71 only for the purpose of other than Audit and Scrutiny. 4. Sub-sections (I) of Section 129 up to the stage of detention and seizure and not for any other purpose. 5. Sub-section (6) of Section 130 6. Section 154 7. Sub-rule (17) of Rule 56 8. Sub-rule (50 of Rule 58 9. Sub-rules (1),(2),(3),(4) and (5) of Rule 139 only as Authorised Officer 10. Rule 150 (Y. MHAHTHUNG MURRY) Commissioner of State Taxes Nagaland: Dimapur Dated Dimapur, the 15th September, 2017 Memo.NO.CT/LEG/NGST-ORD/8/17