Designation change: Rule 86A(1) replaces 'Assistant Commissioner' with 'Goods and Services Tax Officer' in Delhi GST notification. Corrigendum to Notification No. 75/2019-State Tax substitutes the designation in Rule 86A(1): the words 'an Assistant Commissioner' are to be read as 'a Goods and Services Tax Officer', effecting a terminological correction without altering the notification's substantive provisions.