Functions assigned to the officers under Bihar GST Act,2017 - GST - States - 02/2017-GST

Government of Bihar Commercial Taxes Department Office Order No.-02/2017-GST In exercise of the powers conferred by clause (91) of section 2 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with the provisions of sub-section (1) of Section 5 of the said Act and subject to sub-section (2) of section 5 of the said Act, the Commissioner, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various provisions of the Bihar Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table:- Table S.No. Designation of the officer Functions under Section of the Bihar Goods and Services Tax Act, 2017 of the rules made thereunder (1) (2) (3) 1. Commissioner Sub-section 7 of Section 67 2. Joint Commissioner of Commercial Taxes (i) Sub-sections (1), (2), (5) and (9) of Section 67 (ii) Sub-sections (1) and (2) of Section 71 (iii) Proviso to Section 81 (iv) Proviso to sub-section (6) of Section 129 3. Deputy Commissioner of Commercial Taxes, In-charge of the Circle or Assistant Commissioner of Commercial Taxes, ln-charge of the Circle (i) Sub-section (8) of Section 25 (ii) Sub-section (1) of Section 27 (iii) Sections 28, 29 and 30 (iv) Sub-sections (5), (6), (7) and (10) of Section 54 (v) Clauses (e) and (f) of sub-section (1) of Section 79 (vi) Section 123 (vii) Section 127 (viii) Rules 9 and 10 (ix) Rule 12 (x) Rules 16 and 17 (xi) Rule 19 (xii) Rules 22, 23, 24 and 25 (xiii) Sub-rule (4) of Rule 86 (xiv) Sub-rule (11) of Rule 87 (xv) Sub-rules (2) and (3) of Rule 90 (xvi) Sub-rules (2) and (3) of Rule 91 (xvii) Rules 92, 93 and 94 (xviii) Sub-rule (6) of Rule 96 4. Deputy Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes, Commercial Taxes Officer (i) Sub-section (5) of Section 10 (ii) Sub-section (6) of Section 35 (iii) Sections 60 , 61 , 62 , 63 , 64 , 65 and 66 (iv) Section 68 (v) Sections 70 , 71 , 72 , 73 , 74 , 75 and 76 (vi) Section 78 (vii) Section 79 except clauses (e) and (f) of sub-section (1) (viii) Sections 129 and 130 (ix) Section 142 (x) Sub-rules (4) and (5) of Rule 6 (xi) Sub-rule (6) and sub-rule (17) of Rule 56 (xii) Sub-rule (5) of Rule 58 (xiii) Sub-rule (2) of Rule 82 (xiv Rules 98, 99, 100 and 101 2. The officers specified in Column (2) of the Table above shall exercise the powers conferred on them as specified in Column (3) of the said Table subject to such conditions and limitations as the Commissioner may, from time to time and by order in this behalf, impose. (Sujata Chaturvedi) Commissioner-cum-Principal Secretary Commercial Taxes Department Bihar, Patna. 02-08-2017