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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. JC(HQ)-1/GST/PWR/Sections/2017-18/ADM-8.—. dated 27th June 2017

In exercise of the powers conferred by sub-section (3) of section 5 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as "State tax"), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 22nd June 2017, assigns officers mentioned in column (2) of the Schedule appended hereto, to function and perform the duties as the proper officers in relation to the various sections under the State tax or, as the case may be, rules under the Maharashtra Goods and Services Tax Rules, 2017, given against the corresponding entries in column (3) of the said schedule.

Schedule

Sr. No. Designation of Officers Powers and duties
(1) (2) (3)
(1) Special Commissioner of State Tax, (A) Sections of the Maharashtra Goods and Services Tax Act, 2017,—
(2) All the Additional Commissioners of State Tax, (1) Sub-section (5) of section 10,
(3) All the Joint Commissioners of State Tax. (2) Section 25,

(3) Section 26,

(4) All the Deputy Commissioners of State Tax. (4) Section 27,

(5) Section 28,

(5) All the Assistant Commissioners of State Tax. (6) Section 29,

(7) Section 30.

(6) All the State Tax Officers.  
    (B) Rules under the Maharashtra Goods and Services Tax Rules, 2017, -

(1) Rule 6,

(2) Rule 9,

(3) Rule 10,

(4) Rule 12,

(5) Rule 16,

(6) Rule 17,

(7) Rule 19,

(8) Rule 22,

(9) Rule 23,

(10) Rule 24,

(11) Rule 25,

(12) Rule 26.

The powers and duties assigned by this order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from time to time.

RAJIV JALOTA,

Commissioner of State Tax,

Maharashtra State, Mumbai.