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Delegation of powers under Bihar GST Act assigns specific officers defined statutory and rule functions, subject to commissioner limits. Commissioner assigns specified officers as proper officers under the Bihar Goods and Services Tax Act, 2017, allocating particular statutory and rule based functions to the Commissioner, Joint Commissioner, Deputy Commissioner/Assistant Commissioner in charge of Circles, and other officers as set out in the table; exercise of these powers is subject to conditions and limitations the Commissioner may impose by order.
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<h1>Delegation of powers under Bihar GST Act assigns specific officers defined statutory and rule functions, subject to commissioner limits.</h1> Commissioner assigns specified officers as proper officers under the Bihar Goods and Services Tax Act, 2017, allocating particular statutory and rule based functions to the Commissioner, Joint Commissioner, Deputy Commissioner/Assistant Commissioner in charge of Circles, and other officers as set out in the table; exercise of these powers is subject to conditions and limitations the Commissioner may impose by order.