COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 4th December 2018
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.– In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017) (hereinafter referred to as the ”said Act”), the Commissioner of State Tax, Maharashtra State is hereby pleased to delegate the powers and duties conferred or imposed upon the Commissioner and assign the functions and duties as proper officer, to all the State Tax Officers, for carrying out the purposes under various sections under the said Act, given in column(b)of the Schedule appended here to and various rules made under the Maharashtra Goods and Services Tax Rules, 2017 mentioned in column(c) of the said Schedule, namely:—
|Sr. No.||Powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act, 2017.||Powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Rules, 2017.|
|(1)||Sub-section (3) of section 68.||(1) Sub-rules (1) and (3) of rule 138B.|
|(2)||Sub-section (3) and proviso to sub-section (6) of section 129.||(2) Sub-rule (1) of rule 138C.|
|(3)||Sub-sections (6) and (7) of section 130.|
2. The powers and duties assigned or delegated under this order shall be exercised,––
(a) within their jurisdiction subject to conditions and restrictions as may be stipulated in this behalf;
(b) on an authorization given by the Commissioner or the Officer empowered by him to this effect;
(c) subject to such conditions and restrictions as the Commissioner may impose from time to time.
Commissioner of State Tax,
Maharashtra State, Mumbai.