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of <h1>Assam State Tax Order Assigns Joint Commissioner Duties u/s 67 of GST Act, Effective December 18, 2020.</h1> Order No. 4/2021, dated January 18, 2021, issued by the Principal Commissioner of State Tax, Assam, assigns specific functions to designated officers under the Assam Goods and Services Tax Act, 2017. This order follows a previous notification dated December 18, 2020, regarding cadre re-designation. The Joint Commissioner of State Tax is assigned functions under subsections (1) and (2) of Section 67 of the Act. This order continues from Order No. 1/2021 and is effective retroactively from December 18, 2020.
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