MGST: Orders for power delegation & area jurisdiction in case of DCST-INV & ACST-INV
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated 15th June, 2022.
Order
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
Order No. PWR-GST/2017/01/ADM-8/(I).—In exercise of the powers conferred by sub-section (2) of section 4 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) the Commissioner of State Tax, Maharashtra State, Mumbai hereby makes the following amendments in notification, PWR-GST/2017/01/ADM-8, dated 22nd June, 2017 (hereinafter referred to as the “said Notification”), published in the Maharashtra Government Gazette, Part-II, Extra-ordinary No. 52, dated 22nd June, 2017, namely : —
In the schedule appended to the said Notification,—
1. For Sr. No. 17 and the entries relating thereto, the following shall be substituted, namely :—
|
“17 |
Deputy Commissioner of State Tax (Business Audit 3 and 4), 16 to 28 , Mumbai. | MUM-VAT-E-816 To 828 | Limits of Greater Mumbai and Revenue Districts of Thane and Raigad.” |
2. For Sr. No. 18 and the entries relating thereto, the following shall be substituted, namely :—
| “18 | Deputy Commissioner of State Tax (Issue Based Business Audit), Mumbai. | MUM-VAT-E-901 To 908 and
MUM-VAT-E-910 To 914 |
Limits of Greater Mumbai and Revenue Districts of Thane and Raigad. ” |
3. For Sr. No. 19 and the entries relating thereto, the following shall be substituted, namely :—
| “19 | Deputy Commissioner of State Tax (Refund Audit), Mumbai. | MUM-VAT-E-702 To 716 | Limits of Greater Mumbai and Revenue Districts of Thane and Raigad. ” |
4. For Sr. No. 21 and the entries relating thereto, the following shall be substituted, namely :—
| “21 | Deputy Commissioner of State Tax (Investigation), 1 To 9, Mumbai. | MUM-INV-E-001 To 009 | Whole of the State. ” |
5. For Sr. No. 34 and the entries relating thereto, the following shall be substituted, namely :—
| “34 | Deputy Commissioner of State Tax (Investigation), Bhayander. | BHY-INV-E-001 To 002 | Whole of the State. ” |
6. For Sr. No. 40 and the entries relating thereto, the following shall be substituted, namely :—
| “40 | Deputy Commissioner of State Tax (Investigation), Raigad. | RAI-INV-E-001 To 002 | Whole of the State. ” |
RAJEEV KUMAR MITAL,
Commissioner of State Tax,
Maharashtra State, Mumbai.
Note :—The principal Notification No. PWR-GST/2017/01/ADM-8, dated the 22nd June, 2017, published in the Maharashtra Government Gazette, Part-II, Extra-ordinary No. 52, dated the 22nd June, 2017.This notification was last amended vide order No. PWR-GST/2017/01/ADM-8, dated the 24th September, 2021, published in the Maharashtra Government Gazette, Part-I, Extra-ordinary No. 58, dated the 24th September, 2021.
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COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated 15th June, 2022.
Order
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
Order No. PWR-GST/2017/01/ADM-8/(II).—In exercise of the powers conferred by sub-section (2) of section 4 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) the Commissioner of State Tax, Maharashtra State, Mumbai hereby makes the following amendments in the notification, PWR-GST/2017/01/ADM-8, dated 22nd June, 2017 (hereinafter referred to as the “said Notification”) published in the Maharashtra Government Gazette, Part-II, Extra-ordinary No. 53, dated 22nd June, 2017, namely :—
In the schedule appended to the said Notification,—
1. For Sr. No. 20 and the entries relating thereto, the following shall be substituted, namely :—
| “20 | Assistant Commissioner of State Tax (Business Audit), Mumbai. | MUM-VAT-D-801 To 812, MUM-VAT-D-814 to MUM-VAT-D-825 and MUM- VAT-D-828 | Limit of Greater Mumbai and Revenue Districts of Thane and Raigad.” |
2. For Sr. No. 22 and the entries relating thereto, the following shall be substituted, namely :—
| “22 | Assistant Commissioner of State Tax (Business Audit), Mumbai. | MUM-VAT-D-829 To 838, MUM-VAT-D-840 to 845, MUM-VAT-D- 847 to 850 and MUM- VAT-D-852 to 855 | Limit of Greater Mumbai and Revenue Districts of Thane and Raigad.” |
3. For Sr. No. 24 and the entries relating thereto, the following shall be substituted, namely :—
| “24 | Assistant Commissioner of State Tax (Issue Based Business Audit), Mumbai. | MUM-VAT-D-901 To 909, MUM-VAT-D-911 To 913 MUM-VAT-D- 915 to 917, MUM-VAT-D-919 To 927 | Limit of Greater Mumbai and Revenue Districts of Thane and Raigad.” |
4. For Sr. No. 49 and the entries relating thereto, the following shall be substituted, namely:—
| “49 | Assistant Commissioner of State Tax (Investigation), 1 to 4, Bhayander. | BHY-INV-D-001 To 004 | Whole of the State.” |
5. For Sr. No. 59 and the entries relating thereto, the following shall be substituted, namely:—
| “59 | Assistant Commissioner of State Tax (Investigation), 1 to 6, Raigad. | RAI-INV-D-001 To 006 | Whole of the State.” |
RAJEEV KUMAR MITAL, Commissioner of State Tax, Maharashtra State, Mumbai.
Note :—The principal Notification No. PWR-GST/2017/01/ADM-8, dated the 22nd June, 2017, published in the Maharashtra Government Gazette, Part-II, Extra-ordinary No. 53, dated the 22nd June, 2017. This principal notification was last amended vide order No. PWR-GST/2017/01/ADM-8, dated the 24th September, 2021, published in the Maharashtra Government Gazette, Part-I, Extra-ordinary No. 59, dated the 24th September, 2021.
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COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated 15th June, 2022.
Order
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8/(III).—In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 and section 167 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”) and in supersession of the order No. D.C. (A & R)-2/GST/PWR/ Sections/2017-18/ADM-8, dated the 10th October 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part-II, No. 91, dated the 11th October 2017 as amended from time to time, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Maharashtra State, is hereby pleased to delegate and assign to the authorities holding any of the posts, mentioned in column (2) of the Schedule appended hereto, the functions and perform the duties as the proper officers in relation to the sub-sections (1), (2), (4), (5), proviso to sub-section (7), (11) and (12) of section 67 of the said Act and rules made there under, for the period during which any such authority continue to hold such post :—
Schedule
|
Sr.No. (1) |
Posts
(2) |
Mahavikas Code
(3) |
| 1 | Deputy Commissioner of State Tax (Investigation-1), Mumbai | MUM-INV-E-001 |
| 2 | Deputy Commissioner of State Tax (Investigation-2), Mumbai | MUM-INV-E-002 |
| 3 | Deputy Commissioner of State Tax (Investigation-3), Mumbai | MUM-INV-E-003 |
| 4 | Deputy Commissioner of State Tax (Investigation-4), Mumbai | MUM-INV-E-004 |
| 5 | Deputy Commissioner of State Tax (Investigation-5), Mumbai | MUM-INV-E-005 |
| 6 | Deputy Commissioner of State Tax (Investigation-6), Mumbai | MUM-INV-E-006 |
| 7 | Deputy Commissioner of State Tax (Investigation-7), Mumbai | MUM-INV-E-007 |
| 8 | Deputy Commissioner of State Tax (Investigation-8), Mumbai | MUM-INV-E-008 |
| 9 | Deputy Commissioner of State Tax (Investigation-9), Mumbai | MUM-INV-E-009 |
| 10 | Deputy Commissioner of State Tax (Investigation-1), Raigad | RAI-INV-E-001 |
| 11 | Deputy Commissioner of State Tax (Investigation-2), Raigad | RAI-INV-E-002 |
| 12 | Deputy Commissioner of State Tax (Investigation-1), Bhayander | BHY-INV-E-001 |
| 13 | Deputy Commissioner of State Tax (Investigation-2), Bhayander | BHY-INV-E-002 |
| 14 | Deputy Commissioner of State Tax (Investigation – 1), Pune | PUN-INV-E-001 |
| 15 | Deputy Commissioner of State Tax (Investigation – 2), Pune | PUN-INV-E-002 |
| 16 | Deputy Commissioner of State Tax (Investigation), Solapur | SOL-INV-E-001 |
| 17 | Deputy Commissioner of State Tax (Investigation), Kolhapur | KOL-INV-E-001 |
| 18 | Deputy Commissioner of State Tax (Investigation), Nashik | NAS-INV-E-001 |
| 19 | Deputy Commissioner of State Tax (Investigation), Dhule | DHU-INV-E-001 |
| 20 | Deputy Commissioner of State Tax (Investigation), Aurangabad | AUR-INV-E-001 |
| 21 | Deputy Commissioner of State Tax (Investigation), Nanded | NAN-INV-E-001 |
| 22 | Deputy Commissioner of State Tax (Investigation), Nagpur | NAG-INV-E-001 |
| 23 | Deputy Commissioner of State Tax (Investigation), Amravati | AMR-INV-E-001 |
| 24 | Deputy Commissioner of State Tax (Vigilance), Mumbai | CST-ADM-E-016 |
2. The powers and duties delegated under this order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from the time to time.
RAJEEV KUMAR MITAL,
Commissioner of State Tax,
Maharashtra State, Mumbai.
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COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated 15th June 2022.
Order
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8/(IV).—In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), and in supersession of the Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8, dated the 10th October 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part-II, No. 93, dated the 11th October 2017 as amended from time to time, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Maharashtra State, is hereby pleased to delegate and assign to the authorities holding any of the posts, mentioned in column (2) of the Schedule-II appended hereto, the functions and perform the duties as the officer stated in column (b) of the Schedule-I appended hereto, in relation to the sections of the said Act as mentioned in column (c) of the said Schedule-I and rules made thereunder, for the period during which any such authority continue to hold such post :—
Schedule-I
| Sr. No.
(a) |
Any other Officer/Authorized Officer/Proper Officer.
(b) |
Sections
(c) |
| 1 | Any officer/Any other officer/Authorized officer | sub-sections (1), (2), (4) and (5) of section 67. |
| 2 | Proper officer | sub-sections (11) and (12) of section 67. |
Schedule-II
|
Sr. No. (1) |
Posts
(2) |
Mahavikas Code
(3) |
| 1 | Assistant Commissioner of State Tax (Investigation- 1), Mumbai. | MUM-INV-D-001 |
| 2 | Assistant Commissioner of State Tax (Investigation- 2), Mumbai. | MUM-INV-D-002 |
| 3 | Assistant Commissioner of State Tax (Investigation- 3), Mumbai. | MUM-INV-D-003 |
| 4 | Assistant Commissioner of State Tax (Investigation- 4), Mumbai. | MUM-INV-D-004 |
| 5 | Assistant Commissioner of State Tax (Investigation- 5), Mumbai. | MUM-INV-D-005 |
| 6 | Assistant Commissioner of State Tax (Investigation- 6), Mumbai. | MUM-INV-D-006 |
| 7 | Assistant Commissioner of State Tax (Investigation- 7), Mumbai. | MUM-INV-D-007 |
| 8 | Assistant Commissioner of State Tax (Investigation- 8), Mumbai. | MUM-INV-D-008 |
| 9 | Assistant Commissioner of State Tax (Investigation- 9), Mumbai. | MUM-INV-D-009 |
| 10 | Assistant Commissioner of State Tax (Investigation- 10), Mumbai. | MUM-INV-D-010 |
| 11 | Assistant Commissioner of State Tax (Investigation- 11), Mumbai. | MUM-INV-D-011 |
| 12 | Assistant Commissioner of State Tax (Investigation- 12), Mumbai. | MUM-INV-D-012 |
| 13 | Assistant Commissioner of State Tax (Investigation- 13), Mumbai. | MUM-INV-D-013 |
| 14 | Assistant Commissioner of State Tax (Investigation- 14), Mumbai. | MUM-INV-D-014 |
| 15 | Assistant Commissioner of State Tax (Investigation- 15), Mumbai. | MUM-INV-D-015 |
| 16 | Assistant Commissioner of State Tax (Investigation- 16), Mumbai. | MUM-INV-D-016 |
| 17 | Assistant Commissioner of State Tax (Investigation- 17), Mumbai. | MUM-INV-D-017 |
| 18 | Assistant Commissioner of State Tax (Investigation- 18), Mumbai. | MUM-INV-D-018 |
| 19 | Assistant Commissioner of State Tax (Investigation- 19), Mumbai. | MUM-INV-D-019 |
| 20 | Assistant Commissioner of State Tax (Investigation- 20), Mumbai. | MUM-INV-D-020 |
| 21 | Assistant Commissioner of State Tax (Investigation- 21), Mumbai. | MUM-INV-D-021 |
| 22 | Assistant Commissioner of State Tax (Investigation- 22), Mumbai. | MUM-INV-D-022 |
| 23 | Assistant Commissioner of State Tax (Investigation- 23), Mumbai. | MUM-INV-D-023 |
| 24 | Assistant Commissioner of State Tax (Investigation- 24), Mumbai. | MUM-INV-D-024 |
| 25 | Assistant Commissioner of State Tax (Investigation- 25), Mumbai. | MUM-INV-D-025 |
| 26 | Assistant Commissioner of State Tax (Investigation- 26), Mumbai. | MUM-INV-D-026 |
| 27 | Assistant Commissioner of State Tax (Investigation- 27), Mumbai. | MUM-INV-D-027 |
| 28 | Assistant Commissioner of State Tax (Investigation- 28), Mumbai. | MUM-INV-D-028 |
| 29 | Assistant Commissioner of State Tax (Investigation- 29), Mumbai. | MUM-INV-D-029 |
| 30 | Assistant Commissioner of State Tax (Investigation- 30), Mumbai. | MUM-INV-D-030 |
| 31 | Assistant Commissioner of State Tax (Investigation- 31), Mumbai. | MUM-INV-D-031 |
| 32 | Assistant Commissioner of State Tax (Investigation- 32), Mumbai. | MUM-INV-D-032 |
| 33 | Assistant Commissioner of State Tax (Investigation- 33), Mumbai. | MUM-INV-D-033 |
| 34 | Assistant Commissioner of State Tax (Investigation- 34), Mumbai. | MUM-INV-D-034 |
| 35 | Assistant Commissioner of State Tax (Investigation- 35), Mumbai. | MUM-INV-D-035 |
| 36 | Assistant Commissioner of State Tax (Investigation- 36), Mumbai. | MUM-INV-D-036 |
| 37 | Assistant Commissioner of State Tax (Investigation- 37), Mumbai. | MUM-INV-D-037 |
| 38 | Assistant Commissioner of State Tax (Investigation- 38), Mumbai. | MUM-INV-D-038 |
| 39 | Assistant Commissioner of State Tax (Investigation- 39), Mumbai. | MUM-INV-D-039 |
| 40 | Assistant Commissioner of State Tax (Investigation- 40), Mumbai. | MUM-INV-D-040 |
| 41 | Assistant Commissioner of State Tax (Investigation- 41), Mumbai. | MUM-INV-D-041 |
| 42 | Assistant Commissioner of State Tax (Investigation- 42), Mumbai. | MUM-INV-D-042 |
| 43 | Assistant Commissioner of State Tax (Non Resident Circle), Mumbai. | MUM-INV-D-043 |
| 44 | Assistant Commissioner of State Tax (Investigation-44),Mumbai | MUM-INV-D-044 |
| 45 | Assistant Commissioner of State Tax (Investigation-45),Mumbai | MUM-INV-D-045 |
| 46 | Assistant Commissioner of State Tax (Investigation-46),Mumbai | MUM-INV-D-046 |
| 47 | Assistant Commissioner of State Tax (Investigation-47),Mumbai | MUM-INV-D-047 |
| 48 | Assistant Commissioner of State Tax (Investigation-48),Mumbai | MUM-INV-D-048 |
| 49 | Assistant Commissioner of State Tax (Investigation-49),Mumbai | MUM-INV-D-049 |
| 50 | Assistant Commissioner of State Tax (Investigation-50),Mumbai | MUM-INV-D-050 |
| 51 | Assistant Commissioner of State Tax (Investigation-51),Mumbai | MUM-INV-D-051 |
| 52 | Assistant Commissioner of State Tax (Investigation-52),Mumbai | MUM-INV-D-052 |
| 53 | Assistant Commissioner of State Tax (Investigation-53),Mumbai | MUM-INV-D-053 |
| 54 | Assistant Commissioner of State Tax (Investigation-54),Mumbai | MUM-INV-D-054 |
| 55 | Assistant Commissioner of State Tax (Investigation-55),Mumbai | MUM-INV-D-055 |
| 56 | Assistant Commissioner of State Tax (Investigation-1), Raigad. | RAI-INV-D-001 |
| 57 | Assistant Commissioner of State Tax (Investigation-2), Raigad. | RAI-INV-D-002 |
| 58 | Assistant Commissioner of State Tax (Investigation-3), Raigad. | RAI-INV-D-003 |
| 59 | Assistant Commissioner of State Tax (Investigation-4), Raigad. | RAI-INV-D-004 |
| 60 | Assistant Commissioner of State Tax (Investigation-5), Raigad | RAI-INV-D-005 |
| 61 | Assistant Commissioner of State Tax (Investigation-6), Raigad | RAI-INV-D-006 |
| 62 | Assistant Commissioner of State Tax (Investigation-1), Bhayander | BHY-INV-D-001 |
| 63 | Assistant Commissioner of State Tax (Investigation-2), Bhayander | BHY-INV-D-002 |
| 64 | Assistant Commissioner of State Tax (Investigation-3), Bhayander. | BHY-INV-D-003 |
| 65 | Assistant Commissioner of State Tax (Investigation-4), Bhayander | BHY-INV-D-004 |
| 66 | Assistant Commissioner of State Tax (Investigation-1), Pune. | PUN-INV-D-001 |
| 67 | Assistant Commissioner of State Tax (Investigation-2), Pune. | PUN-INV-D-002 |
| 68 | Assistant Commissioner of State Tax (Investigation-3), Pune. | PUN-INV-D-003 |
| 69 | Assistant Commissioner of State Tax (Investigation-4), Pune. | PUN-INV-D-004 |
| 70 | Assistant Commissioner of State Tax (Investigation-5), Pune. | PUN-INV-D-005 |
| 71 | Assistant Commissioner of State Tax (Investigation-6), Pune. | PUN-INV-D-006 |
| 72 | Assistant Commissioner of State Tax (Investigation-7), Pune. | PUN-INV-D-007 |
| 73 | Assistant Commissioner of State Tax (Investigation-8), Pune. | PUN-INV-D-008 |
| 74 | Assistant Commissioner of State Tax (Investigation-1), Kolhapur | KOL-INV-D-001 |
| 75 | Assistant Commissioner of State Tax (Investigation-1), Kolhapur | KOL-INV-D-002 |
| 76 | Assistant Commissioner of State Tax (Investigation-1), Kolhapur | KOL-INV-D-003 |
| 77 | Assistant Commissioner of State Tax (Investigation-1), Solapur. | SOL-INV-D-001 |
| 78 | Assistant Commissioner of State Tax (Investigation-2), Solapur. | SOL-INV-D-002 |
| 79 | Assistant Commissioner of State Tax (Investigation-1), Nashik. | NAS-INV-D-001 |
| 80 | Assistant Commissioner of State Tax (Investigation-2), Nashik. | NAS-INV-D-002 |
| 81 | Assistant Commissioner of State Tax (Investigation-3), Nashik. | NAS-INV-D-003 |
| 82 | Assistant Commissioner of State Tax (Investigation-1), Dhule. | DHU-INV-D-001 |
| 83 | Assistant Commissioner of State Tax (Investigation-2), Dhule. | DHU-INV-D-002 |
| 84 | Assistant Commissioner of State Tax (Investigation-1), Aurangabad. | AUR-INV-D-001 |
| 85 | Assistant Commissioner of State Tax (Investigation-1), Aurangabad. | AUR-INV-D-002 |
| 86 | Assistant Commissioner of State Tax (Investigation-1), Nagpur. | NAG-INV-D-001 |
| 87 | Assistant Commissioner of State Tax (Investigation-2), Nagpur. | NAG-INV-D-002 |
| 88 | Assistant Commissioner of State Tax (Investigation-3), Nagpur. | NAG-INV-D-003 |
| 89 | Assistant Commissioner of State Tax (Investigation-1), Amravati. | AMR-INV-D-001 |
| 90 | Assistant Commissioner of State Tax (Investigation-2), Amravati. | AMR-INV-D-002 |
| 91 | Assistant Commissioner of State Tax (Investigation-1), Nanded. | NAN-INV-D-001 |
| 92 | Assistant Commissioner of State Tax (Investigation-2), Nanded. | NAN-INV-D-002 |
| 93 | Assistant Commissioner of State Tax (Vigilance-1), Mumbai. | CST-ADM-D-016 |
| 94 | Assistant Commissioner of State Tax (Vigilance-2), Mumbai. | CST-ADM-D-017 |
| 95 | State Tax Officer (Non Resident Circle-1), Mumbai. | MUM-INV-C-001 |
| 96 | State Tax Officer (Non Resident Circle-2), Mumbai. | MUM-INV-C-002 |
| 97 | State Tax Officer (Vigilance), Mumbai. | CST-ADM-C-006 |
2. The powers and duties delegated under this order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from time to time.
RAJEEV KUMAR MITAL,
Commissioner of State Tax,
Maharashtra State, Mumbai.
