9911796707
TMI BlogAssignment of functions to proper officers.X X X X Extracts X X X X X X X X Extracts X X X X ..... d Act or the rules made thereunder as mentioned in the corresponding entry in Column (3) of the said Table:- Table Sl.No. Designation of the Officer Functions under Section of the Assam Goods and Services Tax Act, 2017 or the Assam Goods and Services Tax Rule, 2017 1 2 3 1. Additional Commissioner of State tax i. Sub-section (6) of Section 35 ii. Sub-section (12) of Section 52 iii. Proviso to Sub-section (4) of Section 65 iv. Sub-section (1) of Section 66 v. Proviso to Sub-section (7) of Section 67 vi. Sub-sections (1), (2), (3), (4), (5), (6), (7), (9), (11) and (12) of Section 67 vii. Sub-section (3) of Section 68 viii. Sub-section (1) of Section 70 ix. Sub-sections (1) and (2) of Section 71 x. Section 80 xi. Proviso t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Section 63 ix. Sub-section (1) of Section 64 x. Sub-sections (1), (6) and (7) of Section 65 xi. Sub-section (1) and (6) of Section 66 xii. Sub-sections (3), (4), (5), (6), (7), (B) (9), (11) and (12) of Section 67 xiii. Sub-section (3) of Section 68 xiv. Sub-section (1) of Section 70 xv. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of section 71 xvi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 xvii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 xviii. Sub-sections (2), (5), (6) and (8) of Section 75 xix. Sub-sections (2), (3), (6) and (8) of Section 76 xx. Proviso to Section 78 xxi. Sub-section (1) of Section 79 xxii. Section 80 xxiii. Provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer lxiii. Sub-rule (2) of Rule 140 lxiv. Sub-rules (1), (2), (3) and (7) of Rule 142 lxv. Rule 143 lxvi. Sub-rules (1), (3), (5), (6) and (7) of Rule 144 lxvii. Proviso to Sub-rule (3) of Rule 144 lxviii. Sub-rules (1) and (2) of Rule 145 lxix. Rule 146 lxx. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of rule 147 lxxi. Rule 150 lxxii. Sub-rules (1), (2) and (3) of Rule 151 lxxiii. Rule 152 lxxiv. Sub-rule (1) of Rule 153 lxxv. Rule 155 lxxvi. Rule 156 4. Assistant Commissioner of State tax i. Sub-section (6) of Section 35 ii. Section 46 iii. Sub-sections (5), (6), (7) and (10) of Section 54 iv. Sub-sections (1), (2) and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (12) of Section 142 xxxvii. Section 150 xxxviii. Sub-section (2) of Section 151 xxxix. Section 153 xl. Section 154 xli. Sub-rules (6) and (17) of Rule 56 xlii. Sub-rule (5) of Rule 58 xliii. Sub-rule (2) of Rule 82 xliv. Sub-rule (a) of Rule 86 xlv. Clause (b) and (c) to the proviso of Sub-rule (3) of Rule 87 xlvi. Sub-rule (11) of Rule 87 xlvii. Sub-rules (2) and (3) of Rule 90 xlviii. Sub-rules (2) and (3) of Rule 91 xlix. Sub-rules (1), (2), (3), (4) and (5) of Rule 92 l. Explanation to Rule 93 Ii. Rule 94 with an intimation to an officer not below the rank of Deputy Commissioner of State tax lii. Sub-rule (6) of Rule 96 liii. Rule 96A only for the purpose of acceptance of the Bond / Letter of Undertaking liv. Sub-ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 68 xiv. Sub-section (1) of Section 70 xv. Sub-section (2) of Section 71 subject to authorisation under Sub-section (1) of Section 71 xvi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 xvii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 xviii. Sub-sections (2), (5), (6) and (8) of Section 75 xix. Sub-sections (2), (3), (6) and (8) of Section 76 xx. Proviso to Section 78 xxi. Sub-section (1) of Section 79 xxii. Section 80 xxiii. Sub-section (1) of Section 83 xxiv. Section 84 xxv. Section 88 xxvi. Proviso (1) and (2) of Section 90 xxvii. Section 123 xxviii. Sub-section (4) and (5) of Section 126 xxix. Section 127 xxx. Sub-sections (1), (3) and (6) of Section 129 xxxi. Proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 144 Ixv. Sub-rule (1) and (2) of Rule 145 Ixvi. Rule 146 Ixvii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of Rule 147 Ixviii. Rule 150 lxix. Sub-rules (1), (2) and (3) of Rule 151 Ixx. Rule 152 lxxi. Sub-Rule (1) of Rule 153 Ixxii. Rule 155 lxxiii. Rule 156 6. Inspector of State tax i. Sub-sections (4), (5), (9) and (12) of Section 67 ii. Sub-section (11) of Section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State tax iii. Sub-section (3) of Section 68 iv. Sub-section (2) of Section 71 subject to authorisation under Sub-section (1) of Section 71 only for the purpose of other than Audit and Scrutiny v. Sub-section (1) of Section 129 up to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
