THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O.Ms.No.504, Revenue (Commercial Taxes-I), Dated 1st July, 2022

1. Government, in exercise of the powers conferred under section 3 read with clause (8) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), and in partial modification of orders issued vide G.O.Ms.No.249, Revenue (CT.I) Department, dated.28.06.2017, hereby appoint two Additional Commissioners of State Tax as first Appellate Authorities to hear the appeals filed under section 107 of the Andhra Pradesh Goods and Services Tax Act, 2017, with Headquarters at Tirupathi and Vijayawada and the jurisdictions as mentioned in the table below.

Appellate Authority at Tirupathi	Appellate Authority at Vijayawada
Anantapur, Kurnool, Kadapa, Chittoor and Nellore Commercial Taxes Divisions	Guntur-I, Guntur-II, Vijayawada- 1, Vijayawada-2, Vijayawada-3, Eluru, Rajamahendravaram, Kakinada, Visakhapatnam-1, Visakhapatnam-2 and Vizianagaram Commercial Taxes Divisions.

2. In order to reduce inconvenience for tax payers of Visakhapatnam area, the Appellate Authority at Vijayawada shall establish a Camp Office at Visakhapatnam until a new Appellate Authority is established at Visakhapatnam.

3. The two Appellate Authorities shall continue to function as Appellate Deputy Commissioners also under the Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005).

4. The Registered persons/dealers shall file appeals before their respective jurisdictional Appellate Authorities. The unregistered persons shall file appeals before Appellate Authority having jurisdiction over the assessing authority.

5. This notification shall come into force with effect from 1st July, 2022.

This order issues with the concurrence of the Finance (HR.II) Department vide their U.O.No. 1689713/HR.II/FIN01-HROPDPP(RRD)/53/2022, Dated :29.06.2022.

N. GULZAR

Secretary to Government (CT) Finance.