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THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Order No. 1/2021, No. CT/GST-12/2017/110, dated 2nd January, 2021

In pursuant to Government Notification No. FIX.79/2017/74 dated 18th December-2020 on re-designation of cadres and in exercise of the powers conferred by Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017) (hereinafter referred to as the "said Act") and subject to sub-section (1) and (3) of section 5 of the said Act, the Principal 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

SL No. Designation of the Officer under GST Functions under Section of the Assam Goods and Services Tax Act, 2017 or the Assam Goods and Services Tax Rule, 2017
(1) .(2) (3)
(i)

Special Commissioner of State tax 1)Sub-section (6) of Section 35
2)Sub-section (12) of Section 52
3) Proviso to Sub-section (4) of Section 65
4) Sub-section (1) of Section 66
5) Proviso to Sub-section (7) of Section 67
6) Sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67
7) Sub-section (3) of Section 68
8) Sub-section (1) of Section 70
9) Sub-sections (1) and (2) of Section 71
10) Section 80
11) Proviso to Section 81
12) Section 83
13) Proviso to Sub-section (6) of Section 129
14) Section 138
15) Section 153
16) Sub-sections (1) and (2) of Section 159
17) Sub-rule (2) and (4) of Rule 83
18) Sub-rule (2) of Rule 83B
19) Rule 86A
20) Sub-rule (2) of Rule 97
21) Rule 138B and 138C
22) Sub-rules (1), (2), (3) (4) and (5) of Rule 139
23) Sub-rule (2) of Rule 140
24) Rule 144
25) Rule 162
26) Rule 163
(ii)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional Commissioner of State tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1) Sub-section (6) of Section 35
2) Sub-section (12) of Section 52
3) Sub-sections (1), (6) and (7) of Section 65
4) Sub-section (1) of Section 66
5) Proviso to Sub-section (7) of Section 67
6) Sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67
7) Sub-section (3) of Section 68
8) Sub-section (1) of Section 70
9) Sub-sections (1) and (2) of Section 71
10) Section 80
11) Proviso to Section 81
12) Section 83
13) Section 88
14) Proviso to Sub-section (6) of Section 129
15) Section 138
16) Section 153
17) Section 154
18) Sub-sections (1) and (2) of Section 159
19) Sub-rule (2) and (4) of Rule 83
20) Sub-rule (2) of Rule 83B
21) Rule 86A
22) Rule 94
23) Sub-rule (2) of Rule 97
24) Sub-rules (2), (3), (4) and (5) of Rule 101
25) Rule 138Band 138C
26) Sub-rules (1), (2), (3) (4) and (5) of Rule 139
27) Sub-rule (2) of Rule 140
28) Sub-rules (1), (2), (3) and (7) of Rule 142
29) Rule 144
(iii)

 

Joint Commissioner of State tax

 

1) Sub-section (6) of Section 35
2) Section 46
3) Sub-section (12) of Section 52
4) Sub-sections (5), (6), (7) and (10) of Section 54
5) Sub-sections (1), (2) and (3) of Section 60
6) Sub-sections (1) and (5) of Section 62
7) Section 63
8) Sub-section (1) of Section 64
9) Sub-sections (1), (6) and (7) of Section 65
10) Sub-section (1) and (6) of Section 66
11) Sub-sections (3), (4), (5), (6), (7), (8) (9), (11) and (12) of Section 67
12) Sub-section (3) of Section 68
13) Sub-section (1) of Section 70
14) Sub-section (1) of Section 71
15) Sub-sections (I), (2), (3), (5), (6), (7), (9) and (10) of Section 73
16) Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74
17) Sub-sections (2), (5), (6) and (8) of Section 75
18) Sub-sections (2), (3), (6) and (8) of Section 76
19) Proviso to Section 78
20) Sub-section (1) of Section 79
21) Section 83
22) Section 84
23) Section 88
24) Proviso (1) and (2) of Section 90
25) Section 123
26) Sub-section (4) and (5) of Section 326
27) Section 127
28) Sub-sections (1), (3) and (6) of Section 129
29) Proviso to Sub-section (6) of Section 129
30) Sub-sections (6) and (7) of Section 130
31) Proviso to Sub-section (5) of Section 140
32) Proviso to Sub-section (1), (2) and (3) of Section 141
33) Sub-sections (1) of Section 142
34) Proviso to Sub-section (12) of Section 142
35) Section 150
36) Sub-section (2) of Section 151
37) Section 153
38) Section 154
39) Sub-sections (1) and (2) of Section 159
40) Sub-rules (6) and (17) of Rule 56
41) Sub-rule (5) of Rule 58
42) Sub-rule (2) of Rule 82
43) Sub-rule (4) of Rule 86
44) Rule 86A
45) Sub-rule (3) of Rule 87
46) Sub-rule (11) of Rule 87
47) Sub-rules (2) and (3) of Rule 90
48) Sub-rules (2) and (3) of Rule 91
49) Sub-rules (1), (2), (3), (4) and (5) of Rule 92
50) Explanation to Rule 93
51) Rule 94
52) Sub-rule (6) of Rule 96
53) Rule 96A only for the purpose of acceptance of the Bond / Letter of Undertaking
54) Sub-rule (2) of Rule 97
55) Sub-rules (2), (3), (5) and (7) of Rule 98
56) Proviso to Sub-rule (4) of Rule 98
57) Sub-rules (1), (2) and (3) of Rule 99
58) Sub-rule (2) of Rule 100
59) Sub-rules (2), (3), (4), and (5) of Rule 101
60) Rule 13 8B and 13 SC
61) Sub-rules (1), (2), (3), (4) and (5) of Rule 139
62) S ub-rule (2) of Rule 140
63) Sub-rules (1), (2), (3) and (7) of Rule 142
64) Rule 143
65) Sub-rules (1), (3), (5), (6) and (7) of Rule 144
66) Rule 144
67) Sub-rules (1) and (2) of Rule 145
68) Rule 146
69) Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of rule 147
70) Rule 150
71) Sub-rules (1), (2) and (3) of Rule 151
72) Rule 152
73) Sub-rule (1) of Rule 153
74) Rule 155
75) Rule 156
(iv)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deputy Commissioner of State tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1) Sub-Section (5) of Section 10
2) Section 25
3) Section 27
4) Section 28
5) Section 29
6) Section 30
7) Sub-section (6) of Section 35
8) Section 46
9) Sub-sections (5), (6), (7) and (10) of Section 54
10) Sub-sections (1), (2) and (3) of Section 60
11) Sub-sections (1) and (3) of Section 61
12) Sub-sections (1) of Section 62
13) Section 63
14) Sub-section (1) of Section 64
15) Sub-sections (1), (6) and (7) of Section 65
16) Sub-section (1) and (6) of Section 66
17) Sub-sections (3), (4), (5), (6), (7), (8), (9) and (12) of Section 67
18) Sub-section (11) of Section 67 subject to prior approval from an Officer not below the rank of Joint Commissioner of State tax
19) Sub-section (3) of Section 68
20)Sub-section (1) of Section 70
21) Sub-section (1) of Section 71 subject to authorisation

22) Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73
23) Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74
24) Sub-sections (2), (5), (6) and (8) of Section 75
25) Sub-sections (2), (3), (6) and (8) of Section 76
26) Section 78
27) Sub-section (1) of Section 79
28) Section 83
29) Section 84
30) Section 88
31) Proviso (1) and (2) of Section 90
32) Section 123
33) Sub-sections (4) and (5) of Section 126
34) Section 127
35) Sub-sections (1), (3) and (6) of Section 129
36) Proviso to Sub-section (6) of Section 129
37) Sub-sections (6) and (7) of Section 130
38) Section 138
39) Proviso to Sub-section (5) of Section 140
40) Proviso to Sub-section (1), (2) and (3) of Section 141
41) Sub-sections (1) of Section 142
42) Proviso to Sub-section (12) of Section 142
43) Section 150
44) Sub-section (2) of Section 151
45) Section 153
46) Section 154
47) Rule 25
48) Sub-rules (6) and (17) of Rule 56
49) Sub-rule (5) of Rule 58
50) Sub-rule (2) of Rule 82
51) Sub-rule (4) of Rule 86
52) Rule 86A
53) Sub-rule (3) of Rule 87
54) Sub-rule {11) of Rule 87
55) Sub-rules (2) and (3) of Rule 90
56) Sub-rules (2) and (3) of Rule 91
57) Sub-rules (1), (2), (3), (4) and (5) of Rule 92
58) Explanation to Rule 93
59) Rule 94 with an intimation to an officer not below the rank of Joint Commissioner of State tax

60) Sub-rule (6) of Rule 96
61) Rule 96A only for the purpose of acceptance of the Bond / Letter of Undertaking
62) Sub-rule (2) of Rule 97
63) Sub-rules (2), (3), (5) and (7) of Rule 98
64) Proviso to Sub-rule (4) of Rule 98
65) Sub-rules (1), (2) and (3) of Rule 99
66) Sub-rule (2) of Rule 100
67) Sub-rules (2), (3), (4), and (5) of Rule 101
68) Sub-rule (1) of Rule 132
69) Rule 138B and 138C
70) Sub-rules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer
71) Sub-rule (2) of Rule 140
72) Sub-rules (1), (2), (3) and (7) of Rule 142
73) Rule 143
74) Sub-rules (1), (3), (5), (6) and (7) of Rule 144
75) Rule 144
76) Sub-rules (1) and (2) of Rule 145
77) Rule 146
78) Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of rule 147
79) Rule 150
80) Sub-rules (1), (2) and (3) of Rule 151
81) Rule 152
82) Sub-rule (1) of Rule 153
83) Rule 155
84) Rule 156
(v) Assistant Commissioner of State tax

 1) Sub-section (5) of 10
2) Section 25
3) Section 27
4) Section 28
5) Section 29
6) Section 30
7) Sub-section (6) of Section 35
8) Section 46
9) Sub-sections (5), (6), (7) and (10) of Section 54
10) Sub-sections (1), (2) and (3) of Section 60
11) Sub-sections (1) and (3) of Section 61
12) Sub-sections (1) of Section 62
13) Section 63
14) Sub-section (1) of Section 64
15) Sub-sections (1), (6) and (7) of Section 65
16) Sub-section (6) of Section 66
17) Sub-sections (3), (4), (5), (6), (7), (8), (9) and (12) of Section 67
18) Sub-section (11) of section 67 subject to prior approval from an Officer not below the rank of Joint Commissioner of State tax
19) Sub-section (3) of Section 68
20) Sub-section (1) of Section 70
21) Sub-section (1) of Section 71 subject to authorisation
22) Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73
23) Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74
24) Sub-sections (2), (5), (6) and (8) of Section 75
25) Sub-sections (2), (3), (6) and (8) of Section 76
26) Section 78
27) Sub-section (1) and (3) of Section 79
28) Section 83
29) Section 84
30) Section 88
31) Proviso (1) and (2) of Section 90
32) Section 123
33) Sub-section (4) and (5) of Section 126
34) Section 127
35) Sub-sections (1), (3) and (6) of Section 129
36) Sub-sections (6) and (7) of Section 130
37) Proviso to Sub-section (5) of Section 140
38) Proviso to Sub-section (1), (2) and (3) of Section 141
39) Sub-section (1) of Section 142
40) Proviso to Sub-section (12) of Section 142
41) Section 150
42) Sub-section (2) of Section 151
43) Section 154
44) Rule 25
45) Sub-ruies (6) and (17) of Rule 56
46) Sub-rule (5) of Rule 58
47) Sub-rule (2) of Rule 82
48) Sub-rule (4) of Rule 86
49) Rule 86A
50) Sub-rule (3) of Rule 87
51) Sub-rule (11) of Rule 87
52) Sub-rules (2) and (3) of Rule 90
53) Sub-rules (2) and (3) of Rule 91
54) Sub-rules (1), (2), (3), (4) and (5) of Rule 92
55) Explanation to Rule 93
56) Rule 94 with an intimation to an officer not below the rank of Joint Commissioner of State tax
57) Sub-rule (6) of Rule 96
5 8) Rule 96 A only for the purpose of acceptance of the Bond / Letter of Undertaking
59) Sub-rule (2) of Rule 97
60) Sub-rules (2), (3), (5) and (7) of Rule 98
61) Proviso to Sub-rule (4) of Rule 98
62) Sub-rules (1), (2) and (3) of Rule 99
63) Sub-rule (2) of Rule 100
64) Sub-rules (2), (3), (4), and (5) of rule 101
65) Rule 138B and 138C
66) Sub-rules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer
67) Sub-rule (2) of Rule 140
68) Sub-rules (1), (2), (3) and (7) of Rule 142
69) Rule 143
70) Sub-rules (1), (3), (5), (6) and (7) of Rule 144
71)Rule 144
72) Sub-rule (1) and (2) of Rule 145
73) Rule 146
74) Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of Rule 147
75) Rule 150
76) Sub-rules (1), (2) and (3) of Rule 151
77) Rule 152
78) Sub-Rule (1) of Rule 153
79) Rule 155
80) Rule 156
(Vi) Superintendent of State tax 1) Sub-section (8) of Section 25 only for the purpose of section 68
2) Sub-section (6) of Section 35 for the purpose of determination only
3) Sub-section (1) and (3) of Section 61 only for the purpose of recommendation to Assistant Commissioner of State tax or higher Officer
4) Sub-section (1) of Section 62 only for the purpose of recommendation to Assistant Commissioner of State tax or higher Officer
5) Sub-sections (4), (5), (9) and (12) of Section 67
6) Sub-section (11) of Section 67 subject to prior approval from an Officer not below the rank of Joint Commissioner of State tax
7) Sub-section (3) of Section 68
8) Sub-section (1) of Section 71 subject to authorisation for the purpose of other than Audit and Scrutiny

9) Sub-section (1) of Section 73 for the purpose of determination of tax only
10) Sub-section (1) of Section 74 for the purpose of determination of tax only
11) Sub-section (1) of Section 129 up to the stage of detention and seizure and not for any other purpose

12) Sub-section (6) of Section 130

13) Section 154
14) Sub-rule (17) of Rule 56

15) Sub-rule (5) of Rule 58
16) Rule 138B and 138C
17) Sub-rule (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer
18) Rule 150

This Order supersedes this office Order No. 3/2017-GST (CT/GST-10/2017/177) dated 29th June, 2017 and Order No, 5/2017-GST (CT/GST-10/2017/182) dated 21st July, 2017 and shall be deemed to have come into force with effect from 18lh of December, 2020.

anurag goel,

Principal Commissioner of State Tax,

Assam, Dispur, Guwahati.