Government of Maharashtra, hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.
In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (25 of 2017), the Government of Gujarat hereby makes the following rules, namely:-
Government of Gujarat hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.
Governor is pleased hereby to notify www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
I do hereby delegate powers referred to in different sections of the said Ordinance mentioned in column (2) and described in column (3) of the said Table to the officers specified in column (4) of the Table below, subject to the condition that the powers so delegated shall be exercised only within their respective jurisdiction.
In exercise of power conferred upon me under sub-section (2) of section 4 of the West Bengal Goods and Services Tax Ordinance, 2017, I hereby specify that the Senior Joint Commissioner, the Joint Commissioner, the Deputy Commissioner, the State Tax Officer and the Assistant State Tax Officer of State Tax posted in the Circles shall exercise their jurisdiction of the respective Circles.
Governor is pleased hereby to appoint the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Ordinance shall come into force.
In exercise of power conferred upon me under sub-section (2) of section 4 of the West Bengal Goods and Services Tax Ordinance, 2017 (hereinafter referred to as the said Ordinance), I hereby specify that the Additional Commissioner, the Senior joint Commissioner, the Joint Commissioner, the Deputy Commissioner, the State Tax Officer and the Assistant State Tax Officer of State Tax posted in the Central Registration Unit, a unit under the Commercial Taxes Directorate, West Bengal, with its office at Sales Tax Building, 14, Beliaghata Road, Kolkata – 700 015, for dealing with the matter of Registration under the said Ordinance and the Rules made there under, shall exercise jurisdiction over the whole of the State of West Bengal unless specific jurisdiction is mentioned.
In exercise of power conferred upon me under sub-section (2) of section 4 of the West Bengal Goods and Services Tax Ordinance, 2017, I hereby specify that the Joint Commissioner, the Deputy Commissioner, the State Tax Officer and the Assistant State Tax Officer of State Tax posted in the Charges shall exercise their jurisdiction of the respective Charges.
Location of the office premises of the Principal Chief Commissioner, 11 CGST & Central Excise Commissionerates, Mumbai (along with their Divisions and Ranges), 5 Audit Commissionerates and 5 Appeal Commissionerates in Mumbai CGST & Central Excise Zone.
