Proceedings of the Chief Commissioner of State Tax Andhra Pradesh, Vijayawada.

Present: Sri J. SYAMALA RAO, I.A.S.

Ref: 1. CCTs Ref. No. CCW/GST/74/2015-A published in A.P. Extra-ordinary (part-II) Gazette No.37/30.06.2017

2. Corrigendum to CCTs Ref. No. CCW/GST/74/2015 Published in A.P.extra-ordinary (part-II) Gazette No.39/04.07.2017

3. CCTs Ref. No. CCW/GST/74/2015 published in A.P. Extra-ordinary (part-II) Gazette No.45/19.07.2017

4. Notification no 74/2018 Central tax dt 31-12.2019.

5. G.O.Ms.No.80 Rev.(CT-II) Dept. Dt.31-01-2019

As per Section 24(x) of the Andhra Pradesh Goods and Services Tax Act, 2017, every E-commerce Operator has to get registered in the State of Andhra Pradesh. Further, as per section 52(1) of the Andhra Pradesh Goods and Services tax act, 2017, every E-commerce operator has to collect tax at source (at the rates specified therein) on the taxable supplies made through it.

To accommodate the E - commerce operator who does not have any physical place of business in the state an amendment for registration was brought in duly inserting sub rule 1A to Rule 12 of APGST Rules 2017, vide ref. 5th cited. The text of the amended rule is as under :

Rule 12(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.

Therefore, in continuation of the proceedings on proper officers issued earlier, the Chief Commissioner, in exercise of his powers conferred under sub-section (1) of section 5 read with clause (91) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), and the rules framed there-under, hereby orders that notwithstanding anything contained in any of the proceedings issued earlier on this subject, the Deputy Commissioner (Audit), Vijayawada-II Division shall be the "Proper Officer" (for entire state) for registering E-commerce operator(s) who do not have physical presence for the purpose of business /(s) in the state of Andhra Pradesh and intended to register as Tax Collector with principle place of business in other state (as amended in rule 12 duly inserting sub rule 1A in APGST Rules 2017)).

SYAMALA RAO JAMJAM

Chief Commissioner (ST)