Power delegation under MGST Act (other than Registration and Composition)- Special commissioner Additional Commissioner and Joint Commissioner
RNI No. MAHBIL/2012/46121
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 10th October 2017.
MAHARASHTRA GOODS AND SERVICES 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, hereby with effect from the 1st July 2017,—
(a) pleased to delegate the powers and duties conferred or imposed upon the Commissioner to the Special Commissioner of State Tax, to all the Additional Commissioners of State Tax and the Joint Commissioners of the State Tax, for carrying out the purposes of all the sections of the said Act, save those specified in column (2) of the Schedule appended hereto ;
(b) pleased to assign to the Special Commissioner of State Tax, to all the Additional Commissioners of State Tax and the Joint Commissioner of State Tax, to function and perform the duties as the proper officers in relation to all the sections of the said Act, save those specified in column (2) of the Schedule :
|Sr. No.||Powers and duties of the Commissioner under the Maharashtra Goods and Service Tax Act, 2017.|
|(1)||Second proviso of sub-section (1) of section 37.|
|(2)||Sub-section (2) of section 38.|
|(3)||Sub-section (6) of section 39.|
|(4)||Proviso to Sub-section (3) of section 60.|
2. The powers and duties in relation to all the sections except as mentioned herein above in this order shall be exercised within their respective jurisdiction subject to such conditions and restrictions as the Commissioner may impose from time to time.
PARAAG JAIIN NAINUTIA,
Commissioner of State Tax,
Maharashtra State, Mumbai.