In exercise of the powers conferred by Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXIII of 2017) (hereinafter referred to as the said Act) and sub-section (1) and (3) of section 5 of the said Act, the Commissioner of State tax, Assam hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers or as specified in relation to the various sections of the said Act or the rules made thereunder as mentioned in the corresponding entry in Column (3) of the said Table:-
Table
1
2
3
ii. Sub-section (12) of Section 52
iii. Proviso to Sub-section (4) of Section 65
iv. Sub-section (1) of Section 66
v. Proviso to Sub-section (7) of Section 67
vi. Sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67
vii. Sub-section (3) of Section 68
viii. Sub-section (1) of Section 70
ix. Sub-sections (1) and (2) of Section 71
x. Section 80
xi. Proviso to Section 81
xii. Proviso to Sub-section (6) of Section 129
xiii. Section 138
xiv. Section 153
xv. Sub-sections (1) and (2) of Section 159
xvi. Sub-rule (2) of Rule 97
xvii. Sub-rules (1), (2), (3) (4) and (5) of Rule 139
xviii. Sub-rule (2) of Rule 140
xix. Rule 163
iii. Sub-sections (1), (6) and (7) of Section 65
vi. Sub-sections (1), (2), (3), (4), (5), (6), (7), (8),(9), (11) and (12) of Section 67
x.Section 80
xii. Sub-section (1) of Section 83
xiii. Section 88
xiv. Proviso to Sub-section (6) of Section 129
xv. section 153
xvi. Section 154
xvii. sub-sections (1) and (2) of Section 159
xviii Rule 94
xix. Sub-rule (2) of Rule 97
xx. Sub-rules (2), (3), (4) and (5) of Rule 101
xxi. Sub-rules (1), (2), (3) (4) and (5) of Rule 139
xxii. Sub-rule (2) of Rule 140
xxiii. Sub-rules (1), (2), (3) and (7) of Rule 142
ii. Section 46
iii. Sub-section (12) of Section 52
iv. Sub-sections (5), (6), (7) and (10) of Section 54
v. Sub-sections (1), (2) and (3) of Section 60
vi. Sub-sections (1) and (3) of Section 61
vii. Sub-sections (1) and (5) of Section 62
viii. Section 63
ix. Sub-section (1) of Section 64
x. Sub-sections (1), (6) and (7) of Section 65
xi. Sub-section (1) and (6) of Section 66
xii. Sub-sections (3), (4), (5), (6), (7), (8) (9), (11) and (12) of Section 67
xiii. Sub-section (3) of Section 68
xiv. Sub-section (1) of Section 70
xv. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of section 71
xvi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73
xvii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74
xviii. Sub-sections (2), (5), (6) and (8) of Section 75
xix. Sub-sections (2), (3), (6) and (8) of Section 76
xx. Proviso to Section 78
xxi. Sub-section (1) of Section 79
xxii. Section 80
xxiii. Proviso to Section 81
xxiv. Sub-section (1) of Section 83
xxv. Section 84
xxvi. Section 88
xxvii. Proviso (1) and (2) of Section 90
xxviii, Section 123
xxix. Sub-section (4) and (5) of Section 126
xxx. Section 127
xxxi. Sub-sections (1), (3) and (6) of Section 129
xxxii. Proviso to Sub-section (6) of Section 129
xxxiii. Sub-sections (6) and (7) of Section 130
xxxiv. Proviso to Sub-section (5) of Section 140
xxxv. Proviso to Sub-section (1), (2) and (3) of Section 141 xxxvi. Sub-sections (1) of Section 142
xxxvii. Proviso to Sub-section (12) of Section 142
xxxviii. Section 150
xxxix. Sub-section (2) of Section 151
xl. Section 153
xli. Section 154
xlii. Sub-sections (1) and (2) of Section 159
xliii. Sub-rules (6) and (17) of Rule 56
xliv. Sub-rule (5) of Rule 58
xlv. Sub-rule (2) of Rule 82
xlvi. Sub-rule (4) of Rule 86
xlvii. Clause (b) and (c) to the proviso of Sub-rule (3) of Rule 87 xlviii. Sub-rule (11) of Rule 87
xlix. Sub-rules (2) and (3) of Rule 90
l. Sub-rules (2) and (3) of Rule 91
li. Sub-rules (1), (2), (3), (4) and (5) of Rule 92
lii. Explanation to Rule 93
liii. Rule 94
liv sub rule (6) of Rule 96
lv.Rule 96 a only for the purpose of acceptance of the Bone/Letter of Undertaking
lvi.Sub rule (2) of Ruule 97
lvii. Sub-rules (2), (3), (5) and (7) of Rule 98
lviii. Proviso to Sub-rule (4) of Rule 98
lix. Sub-rules (1), (2) and (3) of Rule 99
lx. Sub-rule (2) of Rule 100
lxi. Sub-rules (2), (3), (4), and (5) of Rule 101
lxii. Sub-rules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer
lxiii. Sub-rule (2) of Rule 140
lxiv.Sub-rules (1), (2), (3) and (7) of Rule 142
lxv. Rule 143
lxvi. Sub-rules (1), (3), (5), (6) and (7) of Rule 144
lxvii. Proviso to Sub-rule (3) of Rule 144
lxviii. Sub-rules (1) and (2) of Rule 145
lxix. Rule 146
lxx. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of rule 147
lxxi. Rule 150
lxxii. Sub-rules (1), (2) and (3) of Rule 151
lxxiii. Rule 152
lxxiv. Sub-rule (1) of Rule 153
lxxv. Rule 155
lxxvi. Rule 156
4
iii. Sub-sections (5), (6), (7) and (10) of Section 54 iv.Sub-sections (1), (2) and (3) of Section 60
v. Sub-sections (1) and (3) of Section 61
vi.Sub-sections (1) and (5) of Section 62 vii.Section 63
viii.Sub-section (1) of Section 64
ix.Sub-sections (1), (6) and (7) of Section 65
x. Sub-section (1) and (6) of Section 66 xi.Sub-sections (3), (4), (5), (6), (7), (8), (9) and (12) of Section 67
xii.Sub-section (11) of Section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State tax
xxiii. Sub-section (1) of Section 83
xxiv. Section 84
xxv. Section 88
xxvi. Proviso (1) and (2) of Section 90
xxvii. Section 123 xxviii. Sub-sections (4) and (5) of Section 126 xxix. Section 127
xxx. Sub-sections (1), (3) and (6) of Section 129
xxxi. Proviso to Sub-section (6) of Section 129
xxxii. Sub-sections (6) and (7) of Section 130
xxxiii. Proviso to Sub-section (5) of Section 140
xxxiv. Proviso to Sub-section (1), (2) and (3) of Section 141 xxxv. Sub-sections (1) of Section 142
xxxvi. Proviso to Sub-section (12) of Section 142
xxxvii. Section 150
xxxviii. Sub-section (2) of Section 151
xxxix. Section 153
xl. Section 154
xli. Sub-rules (6) and (17) of Rule 56
xlii. Sub-rule (5) of Rule 58
xliii. Sub-rule (2) of Rule 82
xliv. Sub-rule (4) of Rule 86
xlv. Clause (b) and (c) to the proviso of Sub-rule (3) of Rule 87 xlvi. Sub-rule (11) of Rule 87
xlvii. Sub-rules (2) and (3) of Rule 90
xlviii. Sub-rules (2) and (3) of Rule 91
xlix. Sub-rules (1), (2), (3), (4) and (5) of Rule 92
l. Explanation to Rule 93
li. Rule 94 with an intimation to an officer not below the rank of Deputy Commissioner of State tax
lii. Sub-rule (6) of Rule 96
liii. Rule 96A only for the purpose of acceptance of the Bond / Letter of Undertaking
liv. Sub-rule (2) of Rule 97
lv. Sub-rules (2), (3), (5) and (7) of Rule 98
lvi. Proviso to Sub-rule (4) of Rule 98
lvii. Sub-rules (1), (2) and (3) of Rule 99
lviii. Sub-rule (2) of Rule 100
lix. Sub-rules (2), (3), (4), and (5) of Rule 101
lx. Sub-rule (1) of Rule 132
lxi. Sub-rules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer
lxii. Sub-rule (2) of Rule 140
lxiii. Sub-rules (1), (2), (3) and (7) of Rule 142
lxiv. Rule 143
lxv. Sub-rules (1), (3), (5), (6) and (7) of Rule 144
lxvi. Proviso to Sub-rule (3) of Rule 144
lxvii. Sub-rules (1) and (2) of Rule 145
lxviii. Rule 146
lxix. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of rule 147
lxx. Rule 150
lxxi. Sub-rules (1), (2) and (3) of Rule 151
lxxii. Rule 152
lxxiii. Sub-rule (1) of Rule 153
lxxiv. Rule 155
lxxv. Rule 156
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iii. Sub-sections (5), (6), (7) and (10) of Section 54
iv. Sub-sections (1), (2) and (3) of Section 60
v.Sub-sections (1) and (3) of Section 61
vi. Sub-sections (1) and (5) of Section 62
vii. Section 63
viii. Sub-section (1) of Section 64
ix. Sub-sections (1), (6) and (7) of Section 65
x. Sub-section (6) of Section 66
xi. Sub-sections (3), (4), (5), (6), (7), (8), (9) and (12) of Section 67
xii. Sub-section (11) of section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State tax
xv. Sub-section (2) of Section 71 subject to authorisation under Sub-section (1) of Section 71
xxvii. Section 123
xxviii. Sub-section (4) and (5) of Section 126
xxix. Section 127
xxxiv. Proviso to Sub-section (1), (2) and (3) of Section 141 xxxv. Sub-section (1) of Section 142
xxxvi.Proviso to Sub-section (12) of Section 142
xxxix. Section 154
xl. Sub-rules (6) and (17) of Rule 56
xli. Sub-rule (5) of Rule 58
xlii. Sub-rule (2) of Rule 82
xliii. Sub-rule (4) of Rule 86
xliv. Clause (b) and (c) to the proviso of Sub-rule (3) of Rule 87 xlv. Sub-rule (11) of Rule 87
xlvi. Sub-rules (2) and (3) of Rule 90
xlvii. Sub-rules (2) and (3) of Rule 91
xlviii. Sub-rules (1), (2), (3), (4) and (5) of Rule 92
xlix. Explanation to Rule 93
l. Rule 94 with an intimation to an officer not below the rank of Deputy Commissioner of State tax
li. Sub-rule (6) of Rule 96
lii. Rule 96A only for the purpose of acceptance of the Bond / Letter of Undertaking
liii. Sub-rule (2) of Rule 97
liv. Sub-rules (2), (3), (5) and (7) of Rule 98
lv. Proviso to Sub-rule (4) of Rule 98
lvi. Sub-rules (1), (2) and (3) of Rule 99
lvii. Sub-rule (2) of Rule 100
lviii. Sub-rules (2), (3), (4), and (5) of rule 101
lix. Sub-rules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer lx. Sub-rule (2) of Rule 140
lxi. Sub-rules (1), (2), (3) and (7) of Rule 142
lxii. Rule 143
lxiii. Sub-rules (1), (3), (5), (6) and (7) of Rule 144
lxiv. Proviso to Sub-rule (3) of Rule 144
lxv. Sub-rule (1) and (2) of Rule 145
lxvi. Rule 146
lxvii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) ofRule 147
lxviii. Rule 150
lxix. Sub-rules (1), (2) and (3) ofRule 151
lxx. Rule 152
lxxi. Sub-Rule (1) ofRule 153
lxxii. Rule 155
lxxiii. Rule 156
6
ii. Sub-section (11) of Section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State tax
iii. Sub-section (3) of Section 68
Iv. Sub-section (2) of Section 71 subject to authorisation under Sub-section (1) of Section 71 only for the purpose of other than Audit and Scrutiny
v. Sub-section (1) of Section 129 up to the stage of detention and seizure and not for any other purpose
vi. Sub-section (6) of Section 130
vii. Section 154
viii. Sub-rule (17) of Rule 56
ix. Sub-rule (5) of Rule 58
x. Sub-rule (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer
xi. Rule 150
(Anurag Goel)
Commissioner of State tax, Assam
Dispur, Guwahati