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THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body ORDER No. 1/2024-GST, No. CT/GST-12/2017/152, Dated 10th June, 2024

In exercise of the powers conferred upon me by Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVII of 2017) (hereinafter referred to as the "said Act") and subject to sub-section (1) and (3) of section 5 of the said Act, the Principal Commissioner of State Tax, Assam has hereby made partial modification of this office Order No.1/2021 dtd. 2nd January, 2021 and published in the Assam Gazette, Extraordinary, No. 13, dated the 5th January, 2021 and thus has withdrawn the power as the proper officers of the officers mentioned in Column (2) of the Table below to administer the power as specified in relation to section of the said Act as mentioned in the corresponding entry in column (3) of the said table: -

Table

SI. No. Designation of the Officer Functions under Section of the Assam Goods and Services Tax Act, 2017
1 2 3

1.

Joint Commissioner of State Tax i. Proviso to Section 78

2.

Deputy Commissioner of State Tax i. Section 78

3.

Deputy Commissioner of State Tax i. Section 78

PALLAV GOPAL JHA,

Principal Commissioner of State Tax, Assam,

Dispur, Guwahati.