In exercise of the powers conferred by clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the "said Act") and sub-section (3) of section 5 of the said Act, the Commissioner of State tax, Assam hereby assigns the officers mentioned in Column (2) of the Table below, the functions of proper officers to be performed under the provisions of the Assam Goods and Services Tax Rules, 2017 as specified in the Column (3) of the said Table subject to the conditions and restrictions mentioned in such provisions:
Table
1
ii. Rule 144
iii. Rule 162
2
ii.Rule 144
3
4
5
6
This order shall come into force from 7th May, 2018.
Sd/-
(Anurag Goel, IAS),
Commissioner of State tax, Assam,
Dispur, Guwahati