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Functions assigned to the officers under Bihar GST Act,2017

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..... 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 .....

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..... f 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 .....

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..... on (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 s .....

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