Order/2018-State Tax- Supersession of earlier Order New Order-power Delegation – to Assistant Commissioner related to E-way Bill implementation.
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010
dated the 7th April 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”) and in supersession of the Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8, dated the 3rd April 2018, published in the Maharashtra Government Gazette, Extra-ordinary, Part-II, No. 28, dated the 4th April 2018, the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st April 2018, 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 Assistant Commissioners of State Tax, for carrying out the purposes under various sections under the said Act, given in column (b) of the Schedule appended hereto and various rules made under the Maharashtra Goods and Services Tax Rules, 2017 mentioned in column (c) of the said Schedule, namely :-
|(1)||Sub-section (3) of section 68.||(1)||Sub-rule (2) of rule 138.|
|(2)||Sub-section (3) and Proviso to sub-section||(2)||Sub-rules (1) and (3) of rule 138B.|
|(6) of section 129.|
|(3)||Sub-sections (6) and (7) of section 130.||(3)||Sub-rule (1) of rule 138C.|
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.