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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 dated the 3rd April 2018.-

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 the1stApril 2018 pleased to delegate the powers and duties conferred or imposed upon the Commissioner and assign the functions and duties as proper officer, to all the Assistant Commissioners of State Tax, for carrying out the purposes under various sections under the said Act, given in column (b) of theSchedule appended hereto and various rules made under the Maharashtra Goods and Services Tax Rules, 2017 mentioned in column (c) of the said Schedule, namely :-

Schedule

Sr. No. Powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act, 2017. Powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act, 2017.
(a) (b) (c)
(1) Sub-section (3) of section 68. (1) Sub-rule (2) of rule 138.
(2) Sub-sections (3) and (6) of section 129. (2) Sub-rules (1) and (3) of rule 138 B.
(3) Sub-section (3) of section 129 and proviso to sub-section (6) of section 129. (3) Sub-rule (1) of rule 138 C.
(4) Sub-sections (6) and (7) of section 129.  

2. The powers and duties assigned or delegated under this order shall be exercised,-

    (a) within their jurisdiction subject to conditions and restrictions as may be stipulated in this behalf;

    (b) on an authorization given by the Commissioner or the officer empowered by him to this effect;

    (c) subject to such conditions and restrictions as the Commissioner may impose from time to time.

RAJIV JALOTA,

Commissioner of State Tax,

Maharashtra State, Mumbai.