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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Circulars and Advance Ruling
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Body Trade Circular No. 30T of 2017 Dated 13th July, 2017

Office of the

Commissioner of State Tax (GST),

8th Floor, GST Bhavan,

Mazgaon, Mumbai-400010

To,

.................................

.................................

No. JC/HQ-l/GST/Designation/2017-18/

Subject : Designation of officers under Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017)

Ref : (1) Maharashtra Act No. XLIII of 2017 published in the Official Gazette dated 15th June 2017.

(2) Finance Department Notification No.-GST-1017//CR-94 (B)/Taxation.-1 dated 21st June

2017.

Gentlemen/Sir/Madam,

In exercise of the powers conferred by section 3 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as "the MGST Act"), the Government of Maharashtra has issued a notification cited at Ref. (2) above. Vide said notification, for carrying out the various purposes under the MGST Act, the Government of Maharashtra has appointed officers working under Maharashtra Value added Tax Act, 2002 to be the officers under the MGST Act.

2. The designations of the officers under the MGST Act vis-vis MVAT Act are given in the TABLE below:

TABLE

Sr. No Designation of the officers under Maharashtra Value Added Tax Act, 2002. Corresponding designation of the officers for the purpose of the Maharashtra Goods and Services Tax Act, 2017.
(1) (2) (3)
(1) Commissioner of Sales Tax Commissioner of State Tax
(2) Special Commissioner of Sales Tax Special Commissioner ol State tax
(3) Additional Commissioner of Sales Tax Additional Commissioner of State Tax
(4) Joint Commissioner of Sales Tax Joint Commissioner of State Tax
(5) Deputy Commissioner of Sales Tax Deputy Commissioner of State Tax
(6) Assistant Commissioner of Sales Tax Assistant Commissioner of State Tax
(7) Sales Tax Officer State Tax Officer
(8) Sales Tax Inspector State Tax Inspector

3. The queries have been received from the Departmental officers with regards to the use of the designation for the purposes of MVAT Act and MGST Act. It is hereby clarified that the officers while performing the duties under the MVAT Act should use the designations given in the column (2) of the TABLE above whereas the officers who are performing the duties and functions under the MGST Act shall use the appropriate designations given in column (3).

Yours faithfully,

(Rajiv Jalota)

Commissioner of Sales Tax (GST)

Maharashtra State