In exercise of the powers conferred by sub-section (1) of Section 5 read with Clause (91) of Section 2 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "said Act"), the rules framed thereunder, and in suppression of the Order No. CCT/26-2/2017-18/4124 dated 29th November, 2017, published in Official Gazette, Extraordinary No. 2, Series II No. 34 dated 29th November, 2017, the Commissioner of State Tax, hereby assigns the functions to be performed under said Act by a proper officer as defined in clause (91) of Section 2 under different sections of the said Act mentioned in the entries in Column (2) of the Schedule below to the Proper Officers specified in the corresponding entries in Column (3) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless otherwise directed in this behalf.
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The powers and duties assigned by this order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from time to time.
This Order shall be deemed to have come into force from the 1st day of July, 2017, except for entry at serial number 2 in the Schedule hereinabove, for which it shall be deemed to have come into force from the 22nd day of June, 2017.
Hemant Kumar, IAS,
Commissioner of State Tax.