THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No, CCT's Ref . No. CCW/GST/74/2015 Dated 5th November, 2019.

Sub: - APGST Act, 2017 - Partial Modification orders in respect Proper Officers-Reg.

Ref: - 1. A.P. Gazette Notification No. 37, Dated. 30.06.2017.

2. A.P. Gazette Notification No. 39, Dated. 04.07.2017.

3. A.P. Gazette Notification No. 45, Dated. 19.07.2017.

4. CCT's Ref. No. CCW/GST/74/2015, Dated. 06.11.2017.

5. CCT's Ref. No. CCW/GST/74/2015, Dated. 04.06.2019.

6. CCT's Ref. No. CCW/GST/74/2015, Dated. 27.06.2019.

In partial modifications of the proceedings/notifications with reference to Proper Officers under APGST Act, 2017, the following orders are issued.

I. A.P. Gazette Notification No. 37, Dated. 30.06.2017

Sl.No in the Notification	SECTION	SUBJECT	Previous Notifications of Proper officer	Modified orders of the
3	25(8)	Registration	Goods and Service Tax Officer (GSTO)	Assistant Commissioner of State Tax
4	27(1)	Casual Trader Registration	Assistant Commissioner of State Tax	Assistant Commissioner of State Tax
5	28(1&2)	Amendments to Registration	Goods and Service Tax Officer (GSTO) having Jurisdiction	Assistant Commissioner of State Tax
6	29(1)	Cancellation of Registration	Goods and Service Tax Officer (GSTO) having Jurisdiction	Assistant Commissioner of State Tax
7	29(2)	& 29(2) proviso	Cancellation of Registration	Goods and Service Tax Officer (GSTO) having Jurisdiction
8	30(1) &(2)	Revocation of Cancellation	Goods and Service Tax Officer (GSTO) having Jurisdiction	Assistant Commissioner of State Tax

II. A.P. Gazette Notification No. 39. Dated. 04.07.2017

3	Section 22 to 30 of the APGST Act, 2017 and Rules 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 51, 52 of the Act. The proper officer is Assistant Commissioner (ST) having jurisdiction. In other cases Goods and Service Tax Officers as authorized by Joint Commissioners having Jurisdiction.	Assistant Commissioner of State Tax
4	Section 22 to 30 of the APGST Act, 2017	and Rules 8 to 24 and 26 of APGST Rules, 2017.	All Amendments in Registration Certificates, Cancellation of Registration Certificates, Revocation of cancellation of Registration Certificates.	Assistant Commissioner of State Tax having Jurisdiction

III. A.P. Gazette Notification No. 45, Dated. 19.07.2017

(i)	Section 22 to 30 of the APGST Act, 2017 and Rules 8 to 26 of APGST Rules, 2017.	All Goods and Service Tax Officers shall be the Proper Officers and shall have jurisdiction over the whole of the State for the purpose of verification and approval of application issuing Registration Certificates to Taxable Persons, other than Casual Traders, Non-Resident Taxable person, Persons required to Deduct/Collect Tax at Source U/Sec.51, 52.	Goods and Service Tax Officers	Assistant Commissioner of State Tax having Jurisdiction
(ii)	Section 22 to 30 of the APGST Act, 2017 and Rules 8 to 26 of APGST Rules, 2017.	All Asst. Commissioners of State Tax shall be the Proper Officers and shall have jurisdiction over the whole of the State for the purpose of verification and approval of application, issuing Registration Certificates to Taxable Traders, Non-Resident Taxable person, Persons required to Deduct/Collect Tax at Source U/Sec.51, 52.	Asst. Commissioners of State Tax	Asst. Commissioners of State Tax
(iii )	Rule 25 of APGST Rules 2017.	Any officer not below the rank of Deputy Asst. Commissioner (ST) as authorized by the Joint Commissioner of State Tax, having jurisdiction, shall be the Proper Officer for the purpose of physical verification of the business premises.	Deputy Assistant Commissioner(S T)	Dy.Assistant Commissioner (ST)/G.S.T.O.

IV. CCST PROCEEDINGS DATED 06.11.2017

1	Sub-Sec.(1) of Sec.48 of APGST Act 2017, read with Sub-rule (2) of Rule 83 of APGST Rules, 2017.	The Joint Commissioner (ST), having jurisdiction over the place declared as address in the application for enrolment as Goods and Service Tax Practitioner, is the Proper Officer authorized by the Chief Commissioner of State Tax, to approve or reject the said application.	The Joint Commissioner(S T), having jurisdiction	The Commissioner / Addl.Commissioner (ST) Legal.

V. CCST PROCEEDINGS DATED 27.06.2019

However, there is no change in the proceedings issued in the reference cited, with regard to appointment of Proper Officer for e-Commerce Operator (s) i.e., the Asst. Commissioner (ST) Krishna Lanka, for Registering e-Commerce Operator (s) who do not have physical presence for the purpose of businesses) in the State of Andhra Pradesh. Hence, the orders are still stands good.

Chief Commissioner (ST)