Sub. AP Goods and Services Tax Act, 2017 - Checking the issue of tax invoices under section 67(12) - Delegation of Power to JC(ST)s - Reg.

Ref: CCSTs Ref. No. CCW/GST/74/2017 Dated. 10.08.2017

In partial modification of the proceedings of the undersigned in the reference cited , In exercise of the powers vested under sub-section (3) of Section 5 of the Andhra Pradesh Goods and Services Fax Act, 2017, the Chief Commissioner of State Tax hereby delegates the power to all jurisdictional Joint Commissioners (ST) in the Divisions to authorize officers in the Division to exercise powers under sub-section (12) of Section 67 of the Andhra Pradesh Goods and Services Tax Act, 2017.

In this regard, the Joint Commissioners (ST) shall authorize the officers not below the rank of Deputy Assistant Commissioners (ST) only. This order shall come into force with immediate effect.

Chief Commissioner of State Tax