Delegation of Powers: Deputy Commissioners authorised to exercise specified GST powers under delegated provisions, subject to conditions. Delegation of powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act, 2017 to all Deputy Commissioners of State Tax is made effective from 1 April 2018, assigning functions and the role of proper officer to carry out purposes under identified Act provisions and corresponding rules. The delegated powers must be exercised within territorial jurisdiction, only on authorization from the Commissioner or an empowered officer, and subject to conditions and restrictions that the Commissioner may impose.