Sub : APGST Act 2017 - appointment of proper officer -modified orders issued.

Ref : 1) CCW / GST/74/2015/-A published in AP Extraordinary Gazette No. 37, dated: 30.6.2017.

2) AP Extraordinary Gazette No. 39, dated: 4.7.2017.

Memo No. 35033/17/2017/CT/-II, -

In the notifications cited above, the proper officers under APGST Act 2017, and their jurisdiction over the local area is specified, in partial modification to the notifications issued, the following orders are issued.

Under Sections 22 to 30 of the APGST Act 2017 and Rules 8 to 26 of APGST rules 2017.

(i) all Goods and Services 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 certificate to taxable persons other than casual traders, nonresident Taxable person, persons required to deduct/collect tax at source under Sec 51,52.

(ii) all 'Assistant Commissioners of State Tax' shall be the proper officers and shall have jurisdiction over the whole of the state, for the purpose of verification , approval of application, issuing registration certificate to casual traders, Nonresident Taxable person, persons required to deduct/collect tax at source under Sec 51,52.

(iii) any officer not below the rank of Deputy Assistant Commissioner 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.

The orders shall come into force with immediate effect.

These orders shall come into force with effect from the appointed day.

Chief Commissioner of State Tax.