Assignment of functions to proper officers.

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....or as specified in relation to the various sections of the said Act or the rules made thereunder as mentioned in the corresponding entry in Column (3) of the said Table:- Table   Sl.No. Designation of the Officer Functions under Section of the Assam Goods and Services Tax Act, 2017 or the Assam Goods and Services Tax Rule, 2017 1 2 3 1. Additional Commissioner of State tax i. Sub-section (6) of Section 35 ii. Sub-section (12) of Section 52 iii. Proviso to Sub-section (4) of Section 65 iv. Sub-section (1) of Section 66 v. Proviso to Sub-section (7) of Section 67 vi. Sub-sections (1), (2), (3), (4), (5), (6), (7), (9), (11) and (12) of Section 67 vii. Sub-section (3) of Section 68 vii....

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....ub-sections (5), (6), (7) and (10) of Section 54 v. Sub-sections (1), (2) and (3) of Section 60 vi. Sub-sections (1) and (3) of Section 61 vii. Sub-sections (1) and (5) of Section 62 viii. Section 63 ix. Sub-section (1) of Section 64 x. Sub-sections (1), (6) and (7) of Section 65 xi. Sub-section (1) and (6) of Section 66 xii. Sub-sections (3), (4), (5), (6), (7), (B) (9), (11) and (12) of Section 67 xiii. Sub-section (3) of Section 68 xiv. Sub-section (1) of Section 70 xv. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of section 71 xvi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 xvii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Se....

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....he Bond / Letter of Undertaking lvi. Sub-rule (2) of Rule 97 lvii. Sub-rules (2), (3), (5) and (7) of Rule 98 lviii. Proviso to Sub-rule (a) of Rule 98 lix. Sub-rules (1), (2) and (3) of Rule 99 lx. Sub-rule (2) of Rule 100 lxi. Sub-rules (2), (3), (4), and (5) of Rule 101 lxii. Sub-rules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer lxiii. Sub-rule (2) of Rule 140 lxiv. Sub-rules (1), (2), (3) and (7) of Rule 142 lxv. Rule 143 lxvi. Sub-rules (1), (3), (5), (6) and (7) of Rule 144 lxvii. Proviso to Sub-rule (3) of Rule 144 lxviii. Sub-rules (1) and (2) of Rule 145 lxix. Rule 146 lxx. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of rule 147 l....

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....viii. Sub-sections (4) and (5) of Section 126 xxix. Section 127 xxx. Sub-sections (1), (3) and (6) of Section 129 xxxi. Proviso to Sub-section (6) of Section 129 xxxii. Sub-sections (6) and (7) of Section 130 xxxiii. Proviso to Sub-section (5) of Section 140 xxxiv. Proviso to Sub-section (1), (2) and (3) of Section 141 xxxv. Sub-sections (1) of Section 142 xxxvi. Proviso to Sub-section (12) of Section 142 xxxvii. Section 150 xxxviii. Sub-section (2) of Section 151 xxxix. Section 153 xl. Section 154 xli. Sub-rules (6) and (17) of Rule 56 xlii. Sub-rule (5) of Rule 58 xliii. Sub-rule (2) of Rule 82 xliv. Sub-rule (a) of Rule 86 xlv. Clause (b) and (c) to the proviso of Sub-rule (3) of Rule 87....

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....ons (1), (2) and (3) of Section 60 v. Sub-sections (1) and (3) of Section 6l vi. Sub-sections (1) and (5) of Section 62 vii. Section 63 viii. Sub-section (1) of Section 64 ix. Sub-sections (1), (6) and (7) of Section 65 x. Sub-section (6) of Section 66 xi. Sub-sections (3), (4), (5), (6), (7), (8), (9) and (12) of Section 67 xii. Sub-section (11) of section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State tax xiii. Sub-section (3) of Section 68 xiv. Sub-section (1) of Section 70 xv. Sub-section (2) of Section 71 subject to authorisation under Sub-section (1) of Section 71 xvi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 xvii. Sub-....

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.... 96A only for the purpose of acceptance of the Bond / Letter of Undertaking liii. Sub-rule (2) of Rule 97 liv. Sub-rules (2), (3), (5) and (7) of Rule 98 lv. Proviso to Sub-rule (4) of Rule 98 Ivi. Sub-rules (1), (2) and (3) of Rule 99 lvii. Sub-rule (2) of Rule 100 lviii. Sub-rules (2), (3), (4), and (5) of rule 101 lix. Sub-rules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer lx. Sub-rule (2) of Rule 140 lxi. Sub-rules (1), (2), (3) and (7) of Rule 142 Ixii. Rule 143 Ixiii. Sub-rules (1), (3), (5), (6) and (7) of Rule 144 Ixiv. Proviso to Sub-rule (3) of Rule 144 Ixv. Sub-rule (1) and (2) of Rule 145 Ixvi. Rule 146 Ixvii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11....