The Assam government has designated GST officials for functions under Section 78 of the GST Act. As per Section 78 of the Assam Goods and Service Tax Act, any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order; failing which, recovery proceedings shall be initiated.
Provided that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require the said taxable person to make such payment within such period less than a period of three months as may be specified by him.
The Order of the Assam Government stated as follows: —
In accordance with Clause (91) of section 2 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVII of 2017), and subject to sub-sections (1) and (3) of section 5 of the same Act, the Principal Commissioner of State Tax, Assam, has partially amended Office Order No. 1/2021 dated January 2, 2021. This modification, published in the Assam Gazette, Extraordinary, No. 13, dated January 5, 2021, withdraws the authority granted to the officers listed in Column (2) of the table below to exercise specific powers under the sections of the Act mentioned in Column (3) of the table:-
| SL No. | Designation of the Officer | Function under Section of the Assam Goods and Service Tax Act |
| 1 | 2 | 3 |
| 1 | Joint Commissioner of State Tax | Proviso to Section 78 |
| 2 | Deputy Commissioner of State Tax | Section 78 |
| 3 | Deputy Commissioner of State Tax | Section 78 |
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