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TMI BlogFunctions as the proper officersX X X X Extracts X X X X X X X X Extracts X X X X ..... entioned in the corresponding entry in Column (3) of the said Table:- Table Sl.No. Designation of the Officer Sub-Sl. No. Functions under Section of the Nagaland Goods and Services Tax Act, 2017 or the Nagaland Goods and Services Tax Rule, 2017 I Additional Commissioner of State Tax 1. Sub-section (6) of Section 35 2. Sub-section (12) of Section 52 3. Proviso to sub-section (4) of Section 65 4. Sub-section (1) of Section 66 5. Proviso to sub-section (7) of Section 67 6. Sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67 7. Sub-section (3) of Section 68 8. Sub-section (1) of Section 70 9. Sub-sections (1) and (2) of Section 71 10. Section 80 11. Proviso to Section 81 12. Provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 64 10. Sub-sections (1),(6) and (7) of Section 65 11. Sub-sections (1) and (6) of Section 66 12. Sub-section (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67 13. Sub-section (3) of Section 68 14. Sub-section (1) of Section 70 15. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of Section 71 16. Sub-sections (1), (2), (3), (4), (5), (6), (7), (9) and (10) of Section 73 17. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 18. Sub-sections (2),(5),(6) and (8) of Section 75 19. Sub-sections (2),(3),(6) and (8) of Section 76 Proviso to Section 78 20. Sub-section (1) of Section 79 21. Section 80 22. Proviso to Section 81 23. Sub-section (1) of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 140 63. Sub-rules (1), (2), (3) and (7) of Rule 142 64. Rule 143 65. Sub-rules (1), (2), (3), (5), (6), and (7) of Rule 144 66. Proviso to sub-rule (3) of Rule 144 67. Sub-rules (1) and (2) of Rule 145 68. Rule 146 69. Sub-rules (1),(2),(3),(5),(6),(7),(8),(10),(11),(12),(14) and (15) of Rule 147 70. Rule 150 71. Sub-rules (1), (2) and (3) of Rule 151 72. Rule 152 73. Sub-rule (1) of Rule 153 74. Rule 155 75. Rule 156 IV Superintendent of State Tax 1. Sub-section (6) of Section 35 2. Section 46 3. Sub-sections (5),(6),(7) and (10) of Section 54 4. Sub-sections (1),(2) and (3) of Section 60 5. Sub-sections (1) and (3) of Section 61 6. Sub-sections (1) and (5) of Section 62 7. Section 63 8. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) of Rule 58 42. Sub-rule (2) of Rule 82 43. Sub-rule (4) of Rule 86 44. Clause (b) and (c) to the proviso of sub-rule (3) of Rule 87 45. Sub-rule (11) of Rule 87 46. Sub-rules (2) and (3) of Rule 90 47. Sub-rules (2) and (3) of Rule 91 48. Sub-rules (1),(2),(3),(4) and (5) of Rule 92 49. Explanation to Rule 93 50. Rule 94 with an intimation to an Officer not below the rank of Deputy Commissioner of State Tax. 51. Sub-rule (6) of Rule 96 52. Rule 96A only for the purpose of acceptance of the Bond/Letter of Undertaking 53. Sub-rule (2) of Rule 97 54. Sub-rules (2), (3), (5) and (7) of Rule 98 55. Proviso to sub-rule (4) of Rule 98 56. Sub-rules (1),(2) and (3) of Rule 99 57. Sub-rule (2) of Rule 100 58. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 74 92. Sub-sections (2),(5),(6) and (8) of Section 75 93. Sub-sections (2),(3),(6) and (8) of Section 76 94. Proviso to Section 78 95. Sub-section (1) of Section 79 96. Section 80 97. Sub-section (1) of Section 83 98. Section 84 99. Section 88 100. Proviso (1) and (2) of Section 90 101. Section 123 102. Sub-section (4) and (5) of Section 126 103. Section 127 104. Sub-sections (1),(3) and (6) of Section 129 105. Proviso to sub-section (6) of Section 129 106. Sub-sections (6) and (7) of Section 130 107. Proviso to sub-section (5) of Section 140 108. Proviso to sub-section (1),(2) and (3) of Section 141 109. Sub-section (1) of Section 142 120. Proviso to sub-section (12) of Section 142 121. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 V Inspector of State Tax 1. Sub-sections (4),(5),(9) and (12) of Section 67 Sub-section (11) of Section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State Tax. 2. Sub-section (3) of Section 68 3. 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. 4. Sub-sections (I) of Section 129 up to the stage of detention and seizure and not for any other purpose. 5. Sub-section (6) of Section 130 6. Section 154 7. Sub-rule (17) of Rule 56 8. Sub-rule (50 of Rule 58 9. Sub-rules (1),(2),(3),(4) and (5) of Rule 139 only as Authorised Officer 10. Rule 150 (Y. MHAHTHUNG MURRY) C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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