DEMO|

THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
-

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.

S.NO. SECTION SUBJECT PROPER OFFICERS
1 6(2)(a), (b) Issuance of order under both Acts. Goods & Service Tax Officer, Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
2 10(5) Composition levy Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
3 25 (8) Registration Goods & Service Tax Officer
4 27(1) Casual Trader Regn. Assistant Commissioner having jurisdiction
5 28 (1 & 2) Amendments to Regn. Goods and Service Tax Officer having jurisdiction
6

 29(1) Cancellation of Regn. Goods and Service Tax Officer having jurisdiction
7

 29 (2) & 29 (2) proviso Cancellation of Regn. Goods and Service Tax Officer having jurisdiction
8

 30(1) & (2) Revocation of

Cancellation

Goods and Service Tax Officer having jurisdiction
9

 35(6) Determination of tax liability on un-accounted goods or services or both Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
10

 54 (5) Refund of Tax Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
11

 54 (6) Refund of 90% of Tax on provn. Basis Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
12

 54 (7) passing of refund order Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
13

 54 (10) Withhold /deduction of refund due Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
14

 56

(Explanation)

Refund on Judicial order Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
15

 60 (1)(2)(3) Provisional Assessment Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
16

 61 (1) & (3) Scrutiny of Returns Assistant Commissioner having jurisdiction
17

 62(1) Assessment of non filers of Returns Assistant Commissioner having jurisdiction
18

 63 Assessment of un-regd. Persons Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
19

 64(1) Summary Assessments Assistant Commissioner and Deputy Commissioner having jurisdiction
20

 65 (6) & (7) Audit by Tax authorities Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
21 66(6) Special Audit Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
22 67 (1), (2),

(5),(7),(8),(9)

& (11)

Power (authorization) of inspection, search and seizure Joint Commissioner having jurisdiction and/or Additional Commissioner/Commissioner of the State Enforcement Wing.
23 68(3) Inspection of goods in movement Goods and Service Tax Officer, Deputy Asst. Commissioner, Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
24 70(1) Power to summon Any Officer not below the rank of Deputy Assistant Commissioner
25 71

(l),(2)&(2)(i)

(authorization for)

Access to business premises

Joint Commissioner having jurisdiction and/or Additional Commissioner/Commissioner of the State Enforcement Wing.
26 72 (1) & (2) Officers to assist to Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
27 73 (1)

(2)(3)(5)(6)(7 )(9)& (10)

Non wilful evasion' Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
28 74(1)(2)(3)(5)

(6)(7)(9)(10)

&(11)

explanation 2

Wilful evasion Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
29 75

(2)(5)(6)(8)

General provisions Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
30 76

(2)(3)(6)(8)

Tax collected but not paid to Govt. Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
31 78 Recovery Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
32 79

(1){a,b,c,d,e,f}

Recovery of tax Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
33 81 (Proviso) Transfer of property to be void in certain cases Joint Commissioner having jurisdiction
34 123 Seeking information return Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
35 126(5) General principles relating to penalty Deputy Commissioner and Joint Commissioner having jurisdiction
36 127 Power to impose penalty Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
37 129 (3) Detention of Goods / Conveyances Goods and Service Tax Officer, Deputy Asst. Commissioner, Assistant Commissioner, Deputy Commissioner having jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
38 129 (6) proviso Detention seizure and release of goods and conveyance in transit(perishable goods) Joint Commissioner having jurisdiction and/or Additional Commissioner/Commissioner of the State Enforcement Wing.
39 130 (6), (7) Seeking Police help for confiscation Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
40 142 (1) Return of goods by un- regd. Person- Transistional provision Assistant Commissioner and Deputy Commissioner having jurisdiction

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.