Ref :-1. CCT's Ref. NO. CCW/GST/74/2015-A published in A.P. Extraordinary (Part-II) Gazette No. 37, Dated. 30.06.2017.

2. Corrigendum to CCT's Ref. No. CCW/GST/74/2015 published in A.P. Extraordinary Gazette No. 39 Dated. 4.7.2017.

3. CCT's Ref. NO. CCW/GST/74/2015-A published in A.P. Extraordinary (Part-II) Gazette No. 45, Dated. 19.07.2017.

4. Notification no. 74/2018 Central Tax dated. 31.12.2019.

5. G.O. Ms.No. 80 Rev (CT.II) Dept, Dated. 31.01.2019 (Amendment of APGST Rules).

6. CCT's Ref. No. CCW/GST/74/2015, Dated. 4.6.2019.

In the reference 6th cited, the Chief Commissioner (ST) issued proceedings that the Deputy Commissioner (Audit), Vijayawada-II Division shall be the " Proper Officer" (for entire state) for registering e-Commerce Operator(s) who do not have physical presence for the purpose of business /(s) in the state of Andhra Pradesh and intended to register with principal place of business in other state after the amendment of APGST Rules in the reference 5th cited with the insertion of sub rule 1A of rule 12 of APGST Rules, 2017. However, it is noticed that the Deputy Commissioner (ST) Audit, Vijayawada-II is not listed as jurisdiction officer for Registration approval etc by GSTN, New Delhi, to assign him the functions of proper officer for issuing of Registration.

Hence, in partial modification of the proceedings issued in the reference 6th cited, the 'Assistant Commissioner (ST) Krishna Lanka' is appointed as Proper Officer for registering e-Commerce Operator(s), who do not have physical presence for the purpose of business /(s) in the state of Andhra Pradesh and intended to register as Tax Collector in Andhra Pradesh with principal place of business in other state as per sub-rule 1A of rule 12 of APGST Rules, 2017.

Chief Commissioner (ST) GST