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<h1>Maharashtra State Tax Commissioner Delegates GST Act Powers to Joint Commissioners u/r 96A, Subject to Conditions.</h1> The Commissioner of State Tax, Maharashtra, has delegated the powers and duties under the Maharashtra Goods and Services Tax Act, 2017, to all Joint Commissioners of State Tax. This delegation pertains to clause (a) and (b) of sub-rule (1) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017, allowing them to extend the time limit as specified. These powers are subject to conditions and restrictions imposed by the Commissioner.