State commissioner of Maharashtra issues a Notification for Delegation of authority for blocking of credits as per CGST Rule 86A. Notification Authorises Deputy Commissioners, Assistant Commissioners and All state tax officers for blocking of credit.
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated 24th January 2020
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. D.C.(A&R)-2/GST/PWR/Section/2017-18/ADM-8.—In exercise of the powers conferred by sub-section (1) and (3) of section 5 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Commissioner of State Tax, Maharashtra State, hereby pleased to delegate the powers and duties conferred or imposed upon the Commissioner, to all the Deputy Commissioners of State Tax, to all the Assistant Commissioners of State Tax and to all the State Tax Officers, for carrying out the purposes under sub-rule (1) and (2) of rule 86A of Maharashtra Goods and Services Tax Rules, 2017.
The powers and duties delegated under this order shall be exercised within their jurisdiction subject to such conditions and restrictions as the Commissioner mar impose from time to time.
Commissioner of State Tax,
Maharashtra State, Mumbai.