Assignment of functions to proper officers. - 006/2018-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 ORDER No. 6/2018-GST Dated Dispur, the 9th May, 2018 No. CTS-75/2017/63.- In exercise of the powers conferred by clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act ) and sub-section (3) of section 5 of the said Act, the Commissioner of State tax, Assam hereby assigns the officers mentioned in Column (2) of the Table below, the functions of proper officers to be performed under the provisions of the Assam Goods and Services Tax Rules, 2017 as specified in the Column (3) of the said Table subject to the conditions and restrictions mentioned in such provisions: Table Sl.No. Designation of the Officer Functions under the provisions of the Assam Goods and Services Tax Rule, 2017 1. Additional Commissioner of State tax, Assam i. Rule 138B and 138C ii. Rule 144 iii. Rule 162 2. Joint Commissioner of State tax, Assam i. Rule 138B and 138C ii. Rule 144 3. Deputy Commissioner of State tax, Assam i. Rule 138B and 138C ii. Rule 144 4. Assistant Commissioner of State tax, Assam i. Rule 138B and 138C ii. Rule 144 5. Superintendent of State tax, Assam i. Rule 138B and 138C ii. Rule 144 6. Inspector of State tax, Assam i. Rule 138B and 138C This order shall come into force from 7th May, 2018. Sd/= (Anurag Goel, IAS), Commissioner of State tax, Assam, Dispur, Guwahati Dated Dispur, the 9th May, 2018 Memo No. CTS-75/2017/63-A