THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body ORDER CCT's Ref. No. CCW/GST/74/2015, Dated, 16th August, 2019.

Sub :- APGST Act, 2017- Appointment of proper officers for processing of refund claims under GST - Modified Orders -Issued - Reg.

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.

In exercise of the authority conferred under subsection (91) of Section 2 read with sub section (1) of Section 5 of the Andhra Pradesh Goods and Services Act, 2017 the Chief Commissioner of State Tax hereby orders the proper officer for the functions referred to in as under .

In partial modification of the items from S. No 10 to 14 of the notification in the reference cited, the allocation of the functions are as under

S.No	Section	Subject	Proper officer as per the earlier notification	Proper Officer Modified as
10	54(5)	Refund of Tax	Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction	If the amount of claim per Refund application is (a) Rs 1/- to 10 Lakhs -Assistant Commissioner (ST), having jurisdiction (b) Above Rs 10 Lakhs, but Less than Rs One Crore - Joint Commissioner(ST) having jurisdiction. (c) Rs. One Crore and above - Additional commissioner (ST) GST
11	54(6)	Refund of 90% of Tax on provisional. basis	Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction	If the amount of claim per Refund application is (a) Rs 1/- to 10 Lakhs -Assistant Commissioner (ST), having jurisdiction (b) Above Rs 10 Lakhs, but Less than Rs One Crore - Joint Commissioner(ST) having jurisdiction. (c) Rs. One Crore and above - Additional commissioner (ST) GST
12	54(7)	Passing of refund order	Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction	If the amount of claim per Refund application is (a) Rs 1/- to 10 Lakhs -Assistant Commissioner (ST), having jurisdiction (b) Above Rs 10 Lakhs, but Less than Rs One Crore - Joint Commissioner(ST) having jurisdiction. (c) Rs. One Crore and above - Additional Commissioner (ST) GST
13	54(10)	With hold/ deduction of refund due	Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction	If the amount of claim per Refund application is (a) Rs 1/- to 10 Lakhs -Assistant Commissioner (ST), having jurisdiction (b) Above 10 Lakhs, but Less than Rs One Crore - Joint Commissioner(ST) having jurisdiction. (c) Rs. One Crore and above - Additional Commissioner (ST) GST
14	56(Explanation)	Refund on Judicial order	Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction	If the amount of claim of Refund as per Order is (a) Rs 1/- to 10 Lakhs -Assistant Commissioner (ST), having jurisdiction (b) Above Rs10 Lakhs, but Less than Rs One Crore - Joint Commissioner(ST) having jurisdiction. (c) Rs. One Crore and above - Additional commissioner (ST) GST

The orders shall come into force with immediate effect.

Chief Commissioner of State Tax