Sub: APGST Rules, 2017 - Amendment of Rule 86 - Insertion of Rule 86A - Authorization to Proper Officer for blocking of Input Tax Credit - Orders - Issued -Regarding.

Ref: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extra-ordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt. 07.06.2017.

2. G.O.Ms.No.227, Revenue (CT-II) Department, Dt.22.06.2017.

3. G.O.Ms.No.29, Revenue (CT-II) Department, Dt.06.02.2020.

4. Notification No.75/2019- Central Tax, Department of Revenue, Ministry of Finance, Government of India, Dt.26.12.2019.

5. G.O.Ms.No.48, Revenue (CT-II) Department, Dt.17.02.2020.

6. CCT's Ref.No. CCW/GST/74/2015, Date. 29-11-2019.

In exercise of the powers conferred under clause (91) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) and subsection (2) of section 5 read with sub-rule (1) of Rule 86A of the Andhra Pradesh Goods and Services Tax Act and Rules, 2017, the Deputy Commissioner (ST) LTU of the Division is authorized as the Proper Officer for blocking of Input Tax Credit available in the Electronic Credit Ledger of the tax payer as per Rule 86A of the APGST Act, 2017.

Peeyush Kumar

Chief Commissioner of State Tax,

Andhra Pradesh, Vijayawada.