THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATIONS CCSTs Ref.No. REV03-12039(31) / 89 / 2019-GST.SEC-CCT, Dated 21st March, 2023.

APGST ACT, 2017 - ISSUE OF PARTIAL MODIFICATION PROCEEDINGS IN RESPECT OF PROPER OFFICER FOR SCRUTINY OF RETURNS UNDER SECTION 61(1) AND 61(3) OF APGST ACT 2017.

Ref: 1) A.P Gazette Notification NO. 37, dated 30.6.2017

2) A.P Gazette Notification NO. 39, dated 04.07.2017

3) CCT's ref. No CCW/GST/74/2015, dated 14.7.2017

4) A.P Gazette Notification NO. 45, dated 19.7.2017

5) CCT's ref. No CCW/GST/74/2015, dated 01.08.2017

6) CCT's ref. No CCW/GST/74/2015, dated 10.08.2017

7) CCT's ref. No CCW/GST/74/2015, dated 31.10.2017

8) CCT's ref. No CCW/GST/74/2015, dated 06.11.2017

9) CCT's ref. No CCW/GST/74/2015, dated 27.12.2017

10) CCT's ref. No CCW/GST/74/2015, dated 02.01.2018

11) CCT's ref. No CCW/GST/74/2015, dated 02.02.2018

12) CCT's ref. No CCW/GST/74/2015, dated 28.03.2018

13) CCT's ref. No CCW/GST/74/2015, dated 04.06.2019

14) CCT's ref. No CCW/GST/74/2015, dated 27.06.2019

15) CCT's ref. No CCW/GST/74/2015, dated 05.11.2019

16) CCT's ref. No CCW/GST/74/2015, dated 29.11.2019

17) CCT's ref. No REV03-12039(31)/89/2019-GST SEC-CCT dt.14.12.2022

18) CCSTs Ref.No. REV03-12039(31)/89/2019-GSTSEC-CCT, dated:09-03-2023 Gazette vide A.P Gazette Notification NO. 20 dated: 09.03.2023.

In supersession of the proceedings in the reference 18th cited, and in exercise of the authority conferred under sub section (91) of section 2, read with subsection (1) of section 5 of the Andhra Pradesh Goods and Service Tax Act, 2017 and in partial modification of the proceedings /Notifications issued in the reference 17th cited, the following modification is made as :

In serial No.10 for the section 61(1) &(3) of the APGST Act, 2017 read with Rule.99 of APGST Rules, 2017 for Scrutiny of Returns is replaced as :

Existing	Replaced as
1. Assistant Commissioner (ST) having jurisdiction.	Officers not below the cadre of Deputy Assistant Commissioner(ST) having jurisdiction (OR) working in the Special Circles (State level/ Division level)
2. Officers not below the Cadre of Assistant Commissioner (ST) working the special circles (State level /Division level)

The above modifications shall be effective from 9th March, 2023

M. GIRIJA SHANKAR,

Chief Commissioner.