In exercise of the powers conferred by sub-sections (1) and (3) of section 5 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) the Commissioner of State Tax, Maharashtra State, is hereby pleased to delegate the powers and duties conferred or imposed upon the Commissioner to all the Joint Commissioners of State Tax, for carrying out the purposes of clause (a) and (b) of sub-rule (1) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017.

2. The powers and duties delegated under this order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from the time to time.

RAJEEV KUMAR MITAL,

Commissioner of State Tax,

Maharashtra State, Mumbai.