THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Order No.GSL/S.5(1)/S.83/B.14 Dated 15th January, 2018.-

Specification of Proper officers under the Gujarat Goods and Services Tax Act, 2017

In exercise of the power conferred upon me by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Gujarat Goods and Services Tax Act, 2017 and the rules framed thereunder, I do hereby assign the functions to be performed under this Act by a proper officer as defined in clause (91) of section 2 under different sections of the said Act mentioned in the entry in column (2) of the Schedule below and described in the corresponding entry at column (3) of the said Schedule to the Proper Officers specified in the corresponding entry in column (4) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against.

SCHEDULE-A

SI. No	Section	Functions Assigned	Designation of Proper Officer
(1)	(2)	(3)	(4)
1	83	Provisional attachment to protect revenue in certain cases	Deputy Commissioner, Assistant Commissioner State Tax Officer

(P. D. Vaghela)

Commissioner of State Tax

Gujarat State, Ahmedabad