Delegation of powers: Assistant Commissioners authorised to perform proper officer functions under Maharashtra GST, subject to limits. The Commissioner delegates to all Assistant Commissioners the functions and duties of a proper officer under specified provisions of the Maharashtra Goods and Services Tax Act, 2017 and corresponding rules listed in the Schedule, effective 1 April 2018, superseding a prior order. Delegated powers are subject to territorial jurisdiction, require authorization by the Commissioner or an empowered officer, and remain subject to conditions or restrictions the Commissioner may impose.