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THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body ORDER No. GSL/S.5(1)/B. 28, Dated 06th April, 2023

[Officer authorized for second proviso of section 143(1) of the Gujarat Goods and Services Tax Act, 2017]

In exercise of the powers conferred upon me by sub-sections (1) and (3) of section 5 read with second proviso to sub-section (1) of section 143 of the Gujarat Goods and Services Tax Act, 2017, I do hereby authorize the officer mentioned in column (4) of the Table below, to perform functions assigned under section mentioned in column (2) and described in the corresponding entry at column (3) of the said Table, subject to the condition that the functions hereby assigned shall be performed only within his jurisdiction.

Table

Sl. No Section Functions Assigned Designation of Officer
(1) (2) (3) (4)

1

Second proviso to section 143(1) To extend the period of one year and three years as mentioned in sub-section (1) of section 143 for a further period not exceeding one year and two years respectively Joint Commissioner

(Samir Vakil)

Chief Commissioner of State Tax,

Gujarat State, Ahmedabad