In exercise of the powers conferred under sub-section (91) of section 2 read with sub-section (1) of section 5 of the Himachal Pradesh Goods and Services Tax Act, 2017 (Act No. 10 of 2017), I hereby authorise the following officers for the extension of time beyond three days in reference to clause 2(e) of circular No. 12-4/78-EXN-Tax-Part-(278/15D)/2018-13455-472 issued on 25th April, 2018:-
i. Officers of the rank of Joint Commissioner or above posted at the Headquarter and in the Tax Audit;
ii. Officer of the rank of Joint Commissioner or above posted in the zones in their respective jurisdiction.
(Rajeev Sharma, IAS)
Commissioner of State Taxes and Excise,
Himachal Pradesh