THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION CCT's Ref. No. CCW/GST/74/2015-A Dated 30th June, 2017

In exercise of the authority conferred on him under sub section (91) of Section 2 read with sub section (1) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief Commissioner of State Tax hereby orders that the "Proper Officer" for various functions referred to in the Act, shall be those Officer (s) as mentioned against each function in the list appended to this order.

Proper officers under APGST Act ,2017
S.No.	Section	Rule	Function	Designation of Officer authorised
1	10(5)		levy of Tax & Penalty who is not eligible to pay tax under Section 10	The Officer not below the cadre of Dy. AC,
2	22 to 30	6, 8 to 26	Registration :Verification of documents, approval/rejection, issuing of Registration Certificate All Amendments in Registration Certificates, Cancellation of Registration, Revocation of Cancellation of Registration	GSTO
		16	Suo-motto registration	Assistant Commissioner (ST)
		25	Officer to conduct post registration physical verification of place of Business	Dy. Ac / GSTO other than the registering authority, as authorised by AC(ST)
3	35(6)	56(5) & (6)	Determining Tax liability of Goods stored without proper documents.	The Officer not below the cadre of Dy. AC,
4		56(17)	Authority to seek information from C& F Agent.	AC[ST] having jurisdiction, the officer not below the cadre of AC[ST] working in the office of CCST entrusted with Enforcement activity.
5	46,47,50, 62(1)	68,85, 100(1)	To issue notice to the registered person who fails to furnish a return under section 39, 44 ,45 or 52.To levy late fee in case of a Registered person who fails to furnish the details of inward/ Outward supplies U/s 37 or 38, and returns to be filed U/s 39 or 44 or 45,To levy interest on delayed payment of Tax.. assessment of non - filers	AC[ST] having jurisdiction
6	48	83	Enrolling or rejecting the application relating to Sales Tax Practitioners and related activities	Commissioner/ Addl.commr. ST legal and legal affairs.
7	51(7)		To determine the amount default in case of TDS	The Officer not below the cadre of Dy. AC,
8	52	. .	Seeking information from e-commerce operator, initiation penal provisions in case of failure	The Officer not below the cadre of Dy. AC,
9	5,456	86, 87,89, 90,91,92 ,93, 94,95,96 (6), 96(7) & 97(2)	Refund of Tax ,	AC ST having jurisdiction
10	60 (1), (2), (3)	98	Provisional Assessment and related issues.	AC[ST] having jurisdiction
11	61 (1) & (3)	99	Scrutiny of Returns	1) AC[ST] having jurisdiction 2),the Officer entrusted with enforcement activities not below the rank of ACST in the office of CCST.
12	63	100(2)	Assessment of Unregistered persons	1)AC[ST] having jurisdiction 2),the Officer entrusted with enforcement activities not below the rank of ACST in the office of CCST.
13	64 (1)	100(3), (4) & (5)	Summery assessment in certain Special. Cases.	The Officer not below the cadre of Dy. AC,
14	65 (6), (7)	101	Audit by tax authorities (CCST or officer authorized by him to be conducted)	The Officer not below the cadre of Dy. AC,
15	65		Appointment of Officers to conduct audit.	Officer not below the cadre of Dy.A.C
16	67	139	Authority to issue authorisation for Inspection, Search and Seizure	(1) JC[ST] having jurisdiction. (2) Officer not below the rank of Addl. CST in the Office of the CCST as entrusted with enforcement activities.
17	67	58(5),13 9(2), 140(2)	1) Power to verify records maintained by owner or operator of godown or warehouse and transporters, 2) Officer to conduct Inspection, Search and Seizure.	The Officer not below the cadre of Dy. AC,
18	67(12)		Officer to check the issue of Tax invoices/Bill of Supply	The Officer not below the cadre of Dy. AC,
19	68(3)	138	Officer to intercept conveyance.	The Officer not below the cadre of Dy. AC,
20	70 (1)		Power to summon persons to give evidence and produce documents	The Officer not below the cadre of Dy. AC,
21	71 (1), (2) & (2) (i)		To access business premises, inspect books of accounts, documents, etc for Audit, Scrutiny, Verification	\|CST working in the divisions / Addl. C ST / Commissioner ST working in the office of CCST entrusted with the enforcement activities
22	72 (1) & (2)		proper officers to be assisted by the other departmental officers ( police , railways ..etc,,)	The officer not below the cadre of GSTO
23	73 & 74	142	Determination of tax not paid or short paid or erroneously refunded or in ITC wrongly claimed. ( w.r.to Sec 10(5), 51(7),61,64,65,66,&67)	The Officer not below the cadre of Dy. AC,
24	75		Determination of liability consequent to Appellate Authority Orders	The ACST having jurisdiction.
25	76		forfeiture of collected tax	proper officers referred to for determination of tax liability under the Act
26	78		Issuing notice for payment of tax before the completion of 3 months time	AC(ST) having the jurisdiction
27	79	143 to 146	Recovery of Tax dues	Dy.Ac/AC ST having jurisdiction over the dealer
28	79	147	Recovery from sale of moveable or immoveable properties	Dy.Ac having jurisdiction over the property
29	81		permission to Transfer of property without being void	\|C.ST having jurisdiction
30		151to 157	Attachment and recovery	Officer not below the cadre of Dy.A.C
31	107(2)		Filing of Application by dept. before the Appellate Authority	DC ST (Audit) having jurisdiction
32	108		Revision of decisions passed by adjudicating authorities	Commissioner (ST)
33	122		Levy of Penalties	The Officer not below the cadre of Dy. AC,
34	123		penalty to failure to file information return	ACST having jurisdiction.
35	124		fine for failure to furnish statistics	ACST / DCST Audit having jurisdiction
36	125		General penalty	The Officer not below the cadre of Dy. AC,
37	127		Imposing penalty which is not covered under any proceedings	The Officer not below the cadre of Dy. AC,
38	129, 130		Levying tax/penalty on detained/seized goods and/or conveyances, Confiscation of goods and/or conveyances and levy of penalty	The Officer not below the cadre of Dy. AC,
39	150		Information return	officer not below the cadre of A.C(ST)
40	151		Power to collect statistics	officer not below the cadre of A.C (ST)

J. SYAMALA RAO,

Chief Commissioner of State Tax.

CORRIGENDUM Memo No. 35033/9/2017/CT-II, Dated 4th July, 2017

In notification of the Government of Andhra Pradesh, Revenue Department (CT-II), in proceedings of the Chief Commissioner of State Tax in CCTs Ref.No. CCW/GST/74/2015-A, published vide Andhra Pradesh Gazette No. 37, dated : 30-06-2017,

1) at page 1, in the heading of the table, for the words 'PROPER OFFICERS UNDER APSGST ACT' the words 'Proper officers under APGST Act, 2017, are substituted.

2) In the table S.no 3&4, the details under columns Section, subject and proper officers are replaced as hereunder and this comes into effect from 22nd June, 2017.

Sl.no.	SECTION,	SUBJECT	PROPER OFFICERS
3	Section 22 to 30 of the APGST Act, 2017 and rule 8 to 26 of APGST Rules, 2017.	Verification approval of application, issuing registration certificate/ Rejection, physical verification of business premises.	In case of Casual Traders, Non Resident Taxable persons, persons required to deduct /collect tax at source under Sec 51, 52 of the Act, the proper officer is Assistant Commissioner having jurisdiction, In other cases , Goods and Service Tax Officers as authorized by Joint Commissioner having jurisdiction.
4	Section 22 to 30 of the APGST Act, 2017 and Rules 8 to 24 & 26 of APGST Rules 2017.,	All Amendments in Registration Certificates, Cancellation of Registration Certificates, Revocation of cancellation of Registration Certificates	Assistant Commissioner having Jurisdiction.

2) ln the table the details of S.Nos, 5,6,7 & 8 with section, subject and proper officers are omitted with effect from 22nd June 2017.

J. SYAMALA RAO,

Chief Commissioner of State Tax.