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    <title>Assignment of the functions of the officer under different sections within their jurisdiction</title>
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    <description>The Commissioner delegates key GST enforcement and administrative functions to State Tax officers within their jurisdiction: Joint Commissioners may issue notices to e commerce operators, extend provisional assessments, and authorise or withdraw summary assessments to protect revenue; Deputy/Assistant Commissioners may conduct special audits with prior approval, obtain expert assistance, and take bail in non cognizable bailable offences. The delegation is effective immediately and limited to the officers&#039; territorial jurisdiction.</description>
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      <description>The Commissioner delegates key GST enforcement and administrative functions to State Tax officers within their jurisdiction: Joint Commissioners may issue notices to e commerce operators, extend provisional assessments, and authorise or withdraw summary assessments to protect revenue; Deputy/Assistant Commissioners may conduct special audits with prior approval, obtain expert assistance, and take bail in non cognizable bailable offences. The delegation is effective immediately and limited to the officers&#039; territorial jurisdiction.</description>
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