Power delegation under MGST Act.(other than Registration and Composition)-Special commissioner Additional Commissioner and Joint Commissioner.

Delegation of Commissioner's powers in GST: subordinate officers authorised to act as proper officers within imposed limits.

The Commissioner delegates the powers and duties under the Maharashtra GST Act to the Special Commissioner, all Additional Commissioners and all Joint Commissioners with effect from 1 July 2017, and assigns them to function as proper officers within their respective jurisdictions subject to conditions and restrictions imposed by the Commissioner. Specific powers are excluded from delegation, namely the second proviso to sub section (1) of section 37, sub section (2) of section 38, sub section (6) of section 39, the proviso to sub section (3) of section 60, section 69, section 120, section 130, section 167 and section 168.