¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ nùÉäxÉ, BÊ|É±É 7, 2018/SÉèjÉ 17, ¶ÉEäò 1940

1

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ

+ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ nùÉäxÉ

´É¹ÉÇ 4, +ÆEòú 22]

¶ÉÊxÉ´ÉÉ®ú, BÊ|É±É 7, 2018/SÉèjÉ 17, ¶ÉEäò 1940

[{ÉÞ¹`ä 3, ËEò¨ÉiÉ : ¯û{ɪÉä 12.00

+ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 30

|ÉÉÊvÉEÞòiÉ |ÉEòɶÉxÉ

RNI No. MAHBIL /2012/46121

(1)

¦ÉÉMÉ nùÉäxÉ------30---1

®úÉVªÉEò®ú +ɪÉÖCiÉ, ¨É½þÉ®úɹ]Åõ ®úÉVªÉ

VÉÒBºÉ]õÒ ¦É´ÉxÉ, ¨ÉÉZÉMÉÉÆ´É, ¨ÉÖƤÉ<Ç 400 010, ÊnùxÉÉÆEò 7 BÊ|É±É 2018.

+Énäù¶É

¨É½þÉ®úɹ]Åõ ´ÉºiÉÚ ´É ºÉä´ÉÉ Eò®ú +ÊvÉÊxɪɨÉ, 2017.

Gò¨ÉÉÆEò ®úÉ=+É (EòÉ ´É ÊxÉ)-2/VÉÒBºÉ]õÒ/{ÉÒb¤±ªÉÚ+É®ú/Eò±É¨Éä/2017-18/|ɶÉÉ-8.---- ¨É½þÉ®úɹ]Åõ ´ÉºiÉÚ ´É ºÉä´ÉÉ Eò®ú +ÊvÉÊxɪɨÉ, 2017

(2017 SÉÉ ¨É½þÉ. 43) (ªÉÉ{ÉÖfäø “ =CiÉ +ÊvÉÊxÉªÉ¨É ” +ºÉä ºÉƤÉÉävÉhªÉÉiÉ ªÉä<DZÉ) SªÉÉ Eò±É¨É 2 SªÉÉ JÉÆb÷ (91) ºÉ½þ Eò±É¨É 5 SªÉÉ {ÉÉä]õ-Eò±É¨Éä (1)

+ÉÊhÉ (3) uùÉ®äú |ÉÉ{iÉ ZÉɱÉ䱪ÉÉ +ÊvÉEòÉ®úÉÆSÉÉ ´ÉÉ{É®ú Eò°üxÉ, +ÉÊhÉ ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ, ¦ÉÉMÉ-nùÉäxÉ, Gò.-27, ÊnùxÉÉÆEò 4 BÊ|É±É 2018

¨ÉvªÉä |ÉʺÉrù ZÉɱÉä±Éä +Énäù¶É Gò. ®úÉ=+É (EòÉ ´É ÊxÉ)-2/VÉÒBºÉ]õÒ/{ÉÒb¤±ªÉÚ+É®ú/Eò±É¨Éä/2017-18/|ɶÉÉ-8, ÊnùxÉÉÆEò 3 BÊ|É±É 2018 Êxɹ|ɦÉÉÊ´ÉiÉ Eò°üxÉ

®úÉVªÉEò®ú +ɪÉÖCiÉ, ªÉÉuùÉ®äú ÊnùxÉÉÆEò 1 BÊ|É±É 2018 {ÉɺÉÚxÉ ºÉ´ÉÇ ®úÉVªÉEò®ú ={É +ɪÉÖCiÉÉÆSÉÒ ºÉ¨ÉÖÊSÉiÉ +ÊvÉEòÉ®úÒ ¨½þhÉÚxÉ xÉä¨ÉhÉÚEò Eò®úÒiÉ +ɽäþ +ÉÊhÉ ªÉɱÉÉ

VÉÉäb÷±É䱪ÉÉ +xÉÖºÉÚSÉÒSªÉÉ ºiÉÆ¦É (JÉ) ¨ÉvªÉä, Ênù±É䱪ÉÉ Eò±É¨ÉÉƺÉÉ`öÒ +ÉÊhÉ =CiÉ +xÉÖºÉÚSÉÒ SªÉÉ ºiÉÆ¦É (MÉ) ¨ÉvªÉä xɨÉÚnù Eäò±É䱪ÉÉ ¨É½þÉ®úɹ]Åõ ´ÉºiÉÚ ´É ºÉä´ÉÉ

Eò®ú ÊxɪɨÉ, 2017 +x´ÉªÉä iɪÉÉ®ú Eò®úhªÉÉiÉ +ɱÉ䱪ÉÉ +xÉäEòÊ´ÉvÉ ÊxɪɨÉÉƺÉÉ`öÒ, =CiÉ +ÊvÉÊxɪɨÉÉÆuùÉ®äú ®úÉVªÉEò®ú +ɪÉÖCiÉÉÆxÉÉ |ÉnùÉxÉ Eò®úhªÉÉiÉ +ɱÉä±Éä

+ÊvÉEòÉ®ú ´É ºÉÉä{ÉʴɱÉä±ÉÒ EòiÉÇ´ªÉä, ´ÉÉ{É®úhªÉɺÉÉ`öÒ ´É {ÉÉ®ú {ÉÉb÷hªÉɺÉÉ`öÒ |ÉnùÉxÉ Eò®úÒiÉ +ɽäþiÉ, ¨½þhÉVÉäSÉ :---

+xÉÖºÉÚSÉÒ

+xÉÖ. ¨É½þÉ®úɹ]Åõ ´ÉºiÉÚ ´É ºÉä´ÉÉ Eò®ú +ÊvÉÊxɪɨÉ, 2017 JÉɱÉÒ±É

¨É½þÉ®úɹ]Åõ ´ÉºiÉÚ ´É ºÉä´ÉÉ Eò®ú ÊxɪɨÉ, 2017 JÉɱÉÒ±É

Gò.

+ɪÉÖCiÉÉÆxÉÉ +ºÉ±Éä±Éä +ÊvÉEòÉ®ú ´É EòiÉÇ´ªÉä

+ɪÉÖCiÉÉÆxÉÉ +ºÉ±Éä±Éä +ÊvÉEòÉ®ú ´É EòiÉÇ´ªÉä

(Eò)

(JÉ)

(MÉ)

(1) Eò±É¨É 68 SÉä {ÉÉä]õ-Eò±É¨É (3).

(1) ÊxÉªÉ¨É 138 SÉÉ ={É-ÊxÉªÉ¨É (2).

(2) Eò±É¨É 129 SÉÒ {ÉÉä]õ-Eò±É¨Éä (3) +ÉÊhÉ {ÉÉä]õ-Eò±É¨É

(2) ÊxÉªÉ¨É 138JÉ SÉä ={É-ÊxÉªÉ¨É (1) +ÉÊhÉ (3).

(6) SÉä {É®ÆúiÉÖEò.

(3) Eò±É¨É 130 SÉÒ {ÉÉä]õ-Eò±É¨Éä (6) +ÉÊhÉ (7).

(3) ÊxÉªÉ¨É 138MÉ SÉÉ ={É-ÊxÉªÉ¨É (1).

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ nùÉäxÉ, BÊ|É±É 7, 2018/SÉèjÉ 17, ¶ÉEäò 1940

3

COMMISSIONER OF STATE TAX, MAHARASHTRA STATE

GST Bhavan, Mazgaon, Mumbai 400 010,

dated the 7th April 2018.

Order

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.– In exercise of the powers conferred

by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods

and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”) and in

supersession of the Order No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8, dated the 3rd

April 2018, published in the Maharashtra Government Gazette, Extra-ordinary, Part-II, No. 27,

dated the 4th April 2018, the Commissioner of State Tax, Maharashtra State,hereby with effect

from the1st April 2018, pleased to delegate the powers and duties conferred or imposed upon the

Commissioner and assign the functions and duties as proper officer,to all the Deputy

Commissioners of State Tax, for carrying out the purposes under various sections under the said

Act, given in column (b) of the Schedule appended hereto and various rules made under the

Maharashtra Goods and Services Tax Rules, 2017 mentioned in column (c) of the said Schedule,

namely :–

Schedule

Sr.

Powers and duties of the Commissioner

Powers and duties of the Commissioner

No.

under the Maharashtra Goods and Services

under the Maharashtra Goods and Services

Tax Act, 2017.

Tax Act, 2017.

(a)

(b)

(c)

(1)

Sub-section (3) of section 68.

(1)

Sub-rule (2) of rule 138.

(2)

Sub-section (3) and Proviso to sub-section

(2)

Sub-rules (1) and (3) of rule 138B.

(6) of section 129.

(3)

Sub-sections (6) and (7) of section 130.

(3)

Sub-rule (1) of rule 138C.

2. The powers and duties assigned or delegated under this order shall be exercised,-

(a) within their jurisdiction subject to conditions and restrictions as may be stipulated in

this behalf;

(b) on an authorization given by the Commissioner or the officer empowered by him to this

effect;

(c) subject to such conditions and restrictions as the Commissioner may impose from time to

time.

RAJIV JALOTA,

Commissioner of State Tax,

Maharashtra State, Mumbai.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED

AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING,

STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.