Inspection powers conferred to senior and junior assistants enable physical verification and enforcement assistance under Assam GST law effective immediately. The Principal Commissioner of State Tax, Assam delegates to Senior Assistants and Junior Assistants the authority to conduct physical verification of business premises during pre-registration and, if required, post-registration, and to participate in enforcement activities and related tasks as directed, subject to compliance with the norms, guidelines and rules under the Assam Goods and Services Tax Act, 2017.