GST – States – 02/2017-GST – Dated:- 2-8-2017 – Government of Bihar Commercial Taxes Department Office Order No.-02/2017-GST In exercise of the powers conferred by clause (91) of section 2 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with the provisions of sub-section (1) of Section 5 of the said Act and subject to sub-section (2) of section 5 of the said Act, the Commissioner, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various provisions of the Bihar Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table:- Table S.No. Designation of the officer Functions under Secti
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10 (ix) Rule 12 (x) Rules 16 and 17 (xi) Rule 19 (xii) Rules 22, 23, 24 and 25 (xiii) Sub-rule (4) of Rule 86 (xiv) Sub-rule (11) of Rule 87 (xv) Sub-rules (2) and (3) of Rule 90 (xvi) Sub-rules (2) and (3) of Rule 91 (xvii) Rules 92, 93 and 94 (xviii) Sub-rule (6) of Rule 96 4. Deputy Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes, Commercial Taxes Officer (i) Sub-section (5) of Section 10 (ii) Sub-section (6) of Section 35 (iii) Sections 60, 61, 62, 63, 64, 65 and 66 (iv) Section 68 (v) Sections 70, 71, 72, 73, 74, 75 and 76 (vi) Section 78 (vii) Section 79 except clauses (e) and (f) of sub-section (1) (viii) Sections 129 and 130 (ix) Section 142 (x) Sub-rules (4) and (5) of Rule 6 (xi) Sub-rule (6) and sub-
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