Commissioner of State tax, Assam assigns the Superintendent of State tax - ORDER No. 1/2023 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE PRINCIPAL COMMISSIONER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM ORDER No. 1/2023 The 10th January, 2023 No, CT/GST-12/2017/139. - In partial modification of this Order No. 1/2021 dated 2nd January, 2021 (No. CT/GST-12/2017/110 dated and in exercise of the powers conferred by Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVII of 2017) (hereinafter referred to as the said Act ) and subject to sub-section (1) and (3) of section 5 of the said Act, the Principal Commissioner of State tax, Assam hereby assigns the officer mentioned in Column (2) of the Table below, the function as the proper officers or as specified in relation to the section Of the Said Act or the rules made thereunder as mentioned in the corresponding entry in Column (3) of the said Table:- Table S. No. Designation of the Officer Functions under Section of the Assam Goods and Services Tax Act, 2017 or the Assam Goods and Services Tax Rule, 2017 (1) (2) (3) 1. Superintendent of State tax (i) Sub-section (1) and (3) of Section 61, subject to sl. 9 and 10 of Order No. 1/2021 dtd. 02.01.2021 (ii) Sub-rule (1), (2) and (3) of Rule 99 2. This order shall be deemed to have come Into force from 1 st day of January RAKESH AGARWALA , Principal Commissioner of State Tax, Assam, Dispur, Guwahati.