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        Case ID :
        GST - States

        Assignment of functions to proper officers. - 006/2018-GST - Assam SGST

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        Assignment of proper officer functions under GST Rules allocates specific rule duties to designated tax officers, effective upon notification. The Commissioner of State Tax assigns specified officers as proper officers under the Assam Goods and Services Tax Rules, 2017, designating the Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent and Inspector of State Tax to perform the Rule-based functions listed in the Table, subject to the conditions and restrictions in those provisions, and makes the assignment effective from the stated date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Assignment of proper officer functions under GST Rules allocates specific rule duties to designated tax officers, effective upon notification.

                                The Commissioner of State Tax assigns specified officers as proper officers under the Assam Goods and Services Tax Rules, 2017, designating the Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent and Inspector of State Tax to perform the Rule-based functions listed in the Table, subject to the conditions and restrictions in those provisions, and makes the assignment effective from the stated date.


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