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of <h1>Assam Tax Order No. 1/2023 Updates Superintendent's Role u/s 61 and Rule 99 of GST Act 2017.</h1> The Principal Commissioner of State Tax, Assam, has issued Order No. 1/2023, effective from January 1, 2023. This order modifies a previous order from January 2, 2021, under the Assam Goods and Services Tax Act, 2017. It assigns the Superintendent of State Tax specific functions related to sub-sections (1) and (3) of Section 61, and sub-rules (1), (2), and (3) of Rule 99, subject to certain conditions outlined in the earlier order.
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