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COMMISSIONER OF STATE TAX, MAHARASHTRA STATE

GST Bhavan, Mazgaon, Mumbai 400 010, dated the 4th December 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”), the Commissioner of

StateTax, Maharashtra State is hereby 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 State Tax Officers,

for carrying out the purposes under various sections under the said Act, given in column(b)of the Schedule

appended here to and various rules made under the Maharashtra Goods and Services Tax Rules, 2017

mentioned in column(c) of the said Schedule, namely:—

Schedule

Sr. No.

Powers and duties of the Commissioner under

Powers and duties of the Commissioner

the Maharashtra Goods and

under the Maharashtra Goods and

Services Tax Act, 2017.

Services Tax Rules, 2017.

(a)

(b)

(c)

(1)

Sub-section (3) of section 68.

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

(2)

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

(2) Sub-rule (1) of rule 138C.

(6) of section 129.

(3)

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

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.

2

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY I/C DIRECTOR

SHRI MANOHAR SHANKAR GAIKWAD, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH

ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD.