Assam GST Department Modifies Powers of Certain Officers Under the SGST Act

By: Admin
June 18, 2024
Categories: State GST Notification and Circular
4 Min Read

The Assam GST Department issued Order No. 1/2024-GST on June 10, 2024, modifying the powers of certain officers under the Assam Goods and Services Tax Act, 2017. The Principal Commissioner of State Tax, Assam withdrew specific powers from the officers listed in the table, including Joint Commissioner and Deputy Commissioners of State Tax, pertaining to sections 78 and the proviso to section 78 of the said Act.

In exercise of the powers conferred upon me 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 has hereby made partial modification of this office Order No.1/2021 dated. January 02, 2021 and published in the Assam Gazette, Extraordinary, No. 13, dated the 5th January, 2021 and thus has withdrawn the power as the proper officers of the officers mentioned in Column (2) of the Table below to administer the power as specified in relation to section of the said Act as mentioned in the corresponding entry in column (3) of the said table: –

Table

The Order can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/Order_No.1_2024-GST_dtd.10.06.2024-_Assignment_of_function_to_proper_officer.pdf