THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body ORDER No. 1/2023, No. CT/GST-12/2017/139, Dated 10th January, 2023

In partial modification of this Order No. 1/2021 dated 2nd January, 2021 (No. CT/GST-12/2017/110 dated 02.01.2021) and in exercise of the powers conferred by Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVII 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 officer mentioned in Column (2) of the Table below, the function as the proper officers or as specified in relation to the section of the said Act or the rules made thereunder as mentioned in the corresponding entry in Column (3) of the said Table:-

Table

SI. No.	Designation of the Officer	Functions under Section of the Assam Goods and Services Tax Act, 2017 or the Assam Goods and Services Tax Rule, 2017
1	2	3
1.	Superintendent of State tax	i. Sub-section (1) and (3) of Section 61, subject to si. 9 and 10 of Order No. 1/2021 dtd. 02.01.2021 ii. Sub-rule (1), (2) and (3) of Rule 99

This order shall be deemed to have come into force from 1st of January, 2023.

RAKESH AGARWALA,

Principal Commissioner of State Tax, Assam,

Dispur, Guwahati.