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of <h1>Maharashtra Tax Commissioner Delegates ITC Blocking Powers to Officers u/r 86A, MGST Rules 2017.</h1> The Commissioner of State Tax, Maharashtra, has delegated powers to Deputy Commissioners, Assistant Commissioners, and State Tax Officers to block Input Tax Credit (ITC) under Rule 86A of the Maharashtra Goods and Services Tax Rules, 2017. This delegation is authorized by Section 5 of the Maharashtra Goods and Services Tax Act, 2017. The delegated powers are to be exercised within the officers' respective jurisdictions, subject to any conditions or restrictions imposed by the Commissioner. The order aims to facilitate the implementation of the specified rules under the Maharashtra GST framework.
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