Section 30 delegation assigns specified functions to Zonal In-charges for eligible cases, subject to continuing prescribed conditions.
Functions under clauses (a) and (b) of the proviso to section 30(1) of the Delhi Goods and Services Tax Act, 2017 are assigned and delegated to the concerned Zonal In-charge. The delegation applies to all eligible cases only up to 30 September 2023, with separate orders contemplated for subsequent periods. Other applicable terms and conditions continue as specified in Circular No. 15/2021-GST of State Tax dated 10 March 2022.

Delegation of powers under GST expands authorised officers for scrutiny, audit, and tax determination functions.
Further amendments were made to the delegation of powers under the West Bengal Goods and Services Tax Act, 2017 by revising the Commissioner's earlier order on authorised officers. The amended table expands or substitutes the officers empowered to conduct scrutiny of returns and to exercise audit-related authority, including Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner. The delegation is also updated for the determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised.

Bill-to-Ship transaction compliance: delivery address on tax and transport documents prevents vehicle detention in routine checks.
Enforcement by mobile squads must avoid harassment of genuine taxpayers. For Bill to Ship transactions, detention is not justified where the delivery address is recorded on tax invoices and e-way bills, even if the consignee's Additional Place of Business has not been declared. For ODC consignments, ODC status must be determined by dimensional standards in motor vehicle rules; detention solely because a vehicle covered more distance in less time than prescribed validity is improper unless there is evidence of misuse of extended validity for re-transportation.

Appellate time limit paused until Appellate Tribunal President assumes office, permitting declarations to defer recovery and preserve appeals.
Clarification states that where the Appellate Tribunal is not yet constituted, the statutory three month appeal period runs from the later of communication of the order or the date the Appellate Tribunal President enters office. Appellate Authorities should note this in orders and dispose pending appeals. For recovery after an adverse appellate order, taxpayers may submit a prescribed declaration to the arrear recovery wing indicating intention to file an appeal, thereby informing recovery authorities pending Tribunal constitution.

Proper-officer jurisdiction: GST functions are assigned across designated tax ranks for exercise only within their respective jurisdictions.
Proper-officer functions under the Tripura State Goods and Services Tax framework are assigned to specified State Tax officers, subject to exercise only within their respective territorial jurisdiction. Assistant Commissioners and Superintendents receive functions concerning returns, assessment, audit, refunds, recovery and related matters. Senior officers receive specified functions concerning special audit, inspection, search and seizure, access to business premises, summons, penalties, detention, confiscation and disclosure of information. The assignments supersede earlier orders and take immediate effect.

Veneer classification and transport controls: stricter on road verification and supply chain checks to prevent undervaluation and diversion.
The circular identifies a tax evasion scheme involving interstate transport where face veneer consignments are diverted in transit and replaced by core veneer, with manufacturers under reporting face veneer consumption and selling undeclared production at undervalued prices. It mandates physical verification by mobile teams to classify consignments as face or core veneer, reconciliation of manufactured output with face veneer purchases during scrutiny and audit, and detailed data analysis of low value invoices with targeted audits where anomalies are found.