Functions as the proper officers

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....ns of the said Act or the Rules made there under as mentioned in the corresponding entry in Column (3) of the said Table:- Table Sl.No. Designation of the Officer Sub-Sl. No. Functions under Section of the Nagaland Goods and Services Tax Act, 2017 or the Nagaland Goods and Services Tax Rule, 2017 I Additional Commissioner of State Tax 1. Sub-section (6) of Section 35 2. Sub-section (12) of Section 52 3. Proviso to sub-section (4) of Section 65 4. Sub-section (1) of Section 66 5. Proviso to sub-section (7) of Section 67 6. Sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67 7. Sub-section (3) of Section 68 8. Sub-section (1) of Section 70 ....

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.... Sub-section (12) of Section 52 4. Sub-sections (5),(6),(7) and (10) of Section 54 5. Sub-sections (1), (2) and (3) of Section 60 6. Sub-sections (1) and (3) of Section 61 7. Sub-sections (1) and (5) of Section 62 8. Section 63 9. Sub-section (1) of Section 64 10. Sub-sections (1),(6) and (7) of Section 65 11. Sub-sections (1) and (6) of Section 66 12. Sub-section (3), (4), (5), (6), (7), (8), (9), (11) and (12) of Section 67 13. Sub-section (3) of Section 68 14. Sub-section (1) of Section 70 15. Sub-section (2) of Section 71 subject to authorisation under sub-section (1) of Section 71 16. Sub-sections (1), (2), (3), (4), (5), (6), (7), (9) and (10) of Section 7....

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....53. Sub-rule (6) of Rule 96 54. Rule 96A only for the purpose of acceptance of the Bond/Letter of Undertaking 55. Sub-rule (2) of Rule 97 56. Sub-rules (2), (3), (5) and (7) of Rule 98 57. Proviso to sub-rule (4) of Rule 98 58. Sub-rules (1),(2) and (3) of Rule 99 59. Sub-rule (2) of Rule 100 60. Sub-rules (1), (2),(3),(4) and (5) of Rule 101 61. Sub-rules (1),(2),(3),(4) and (5) of Rule 139 only as Authorised Officer. 62. Sub-rule (2) of Rule 140 63. Sub-rules (1), (2), (3) and (7) of Rule 142 64. Rule 143 65. Sub-rules (1), (2), (3), (5), (6), and (7) of Rule 144 66. Proviso to sub-rule (3) of Rule 144 67. Sub-rules (1) and (2) of Rule 145 68. Rul....

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....of Section 83 24. Section 84 25. Section 88 Proviso (1) and (2) of Section 90 26. Section 123 27. Sub-section (4) and (5) of Section 126 28. Section 127 29. Sub-sections (1),(3) and (6) of Section 129 30. Proviso to sub-section (6) of Section 129 31. Sub-sections (6) and (7) of Section 130 32. Proviso to sub-section (5) of Section 140 33. Proviso to sub-section (1),(2) and (3) of Section 141 34. Sub-section (1) of Section 142 35. Proviso to sub-section (12) of Section 142 36. Section 150 37. Sub-section (2) of Section 151 38. Section 153 39. Section 154 40. Sub-rules (6) and (17) of Rule 56 41. Sub-rule (5) of Rule 58 42. Sub-ru....

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.... 75. Section 46 76. Sub-sections (5),(6),(7) and (10) of Section 54 77. Sub-sections (1),(2) and (3) of Section 60 78. Sub-sections (1) and (3) of Section 61 79. Sub-sections (1) and (5) of Section 62 80. Section 63 81. Sub-section (1) of Section 64 82. Sub-sections (1),(6) and (7) of Section 65 84. Sub-section (6) of Section 66 85. Sub-sections (3),(4),(5),(6),(7),(8),(9) and (12) of Section 67 86. Sub-section (11) Of Section 67 subject to prior approval from an Officer not below the rank of Deputy Commissioner of State Tax 87. Sub-section (3) of Section 68 88. Sub-section (1) of Section 70 89. Sub-section (2) of Section 71 subject to authorisation under sub-s....

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....to Rule 93 134. Rule 94 with an intimation to an Officer not below the rank of Deputy Commissioner of State Tax. 135. Sub-rule (6) of Rule 96 136. Rule 96A only for the purpose of acceptance of the Bond/Letter of Undertaking 137. Sub-rule (2) of Rule 97 138. Sub-rules and (2), (3), (5), and (7) of Rule 98 139. Proviso to sub-rule (4) of Rule 98 140. Sub-rules (1),(2) and (3) of Rule 99 141. Sub-rule (2) of Rule 100 142. Sub-rules (2), (3), (4), and (5) of Rule 101 143. Sub-rules (1),(2),(3),(4) and (5) of Rule 139 only as Authorised Officer. 144. Sub-rule (2) of Rule 140 145. Sub-rules (1),(2),(3) and (7) of Rule 142 146. Rule 143 147. Sub-rules (1),(3),(5),....