Functions assigned to the officers under Bihar GST Act,2017
02/2017-GST Dated:- 2-8-2017 Bihar SGST
GST – States
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 t
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(e) and (f) of sub-section (1) of Section 79
(vi) Section 123
(vii) Section 127
(viii) Rules 9 and 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 su
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