THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 dated 10th October 2017.-

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 all the State Tax Officers, for carrying out the functions under various sections of the said Act mentioned in column (2) of the Schedule appended hereto ;

(b) pleased to assign to all the State Tax Officers, to function and perform the duties as the proper officers in relation to the various sections under the said Act given in column (2) of the said Schedule :

Schedule

Sr. No.	Powers and duties of the Commissioner under Maharashtra Goods and Services Tax Act, 2017.
(1)	(2)
(1)	Sub-section (6) of section 35.
(2)	Section 54 excluding sub-section (11) thereof.
(3)	Explanation to section 56.
(4)	Sub-sections (1) and (3) of section 61.
(5)	Sub-section (1) of section 62.
(6)	Section 63.
(7)	Sub-section (1) of section 64.
(8)	Sub-section (1), (6) and (7) of section 65.
(9)	Section 70.
(10)	Sub-section (2) of section 71.
(11)	Section 73.
(12)	Section 74.
(13)	Section 75
(14)	Section 76.
(15)	Section 78.
(16)	Section 79.
(17)	Section 84.
(18)	Sub-section (3) and (5) of section 113.
(19)	Clause (a) of section 121.
(20)	Section 123.
(21)	Sub-section (5) of 126.
(22)	Section 127.
(23)	Sub-section (1) of section 142.
(24)	Sub-section (2) of section 150.
(25)	Section 154.

2. The powers and duties assigned or delegated by or under this order shall be exercised within their 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.