NOTIFICATION NO.CCW/GST/74/2015-A, DATED 30-6-2017 : Andhra Pradesh GST

By | June 30, 2017
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(Last Updated On: April 11, 2018)

SECTION 5 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – ADMINISTRATION – POWERS OF OFFICERS – NOTIFIED PROPER OFFICERS

NOTIFICATION NO.CCW/GST/74/2015-ADATED 30-6-2017

In exercise of the authority conferred on him under sub section (91) of Section 2 read with sub section (1) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief Commissioner of State Tax hereby orders that the “Proper Officer” for various functions referred to in the Act, shall be those Officer (s) as mentioned against each function in the list appended to this order.

S.NO.SECTIONSUBJECTPROPER OFFICERS
16(2)(a), (b)Issuance of order under both Acts.Goods & Service Tax Officer, Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
210(5)Composition levyDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
325 (8)RegistrationGoods & Service Tax Officer
427(1)Casual Trader Regn.Assistant Commissioner having jurisdiction
528 (1 & 2)Amendments to Regn.Goods and Service Tax Officer having jurisdiction
629(1)Cancellation of Regn.Goods and Service Tax Officer having jurisdiction
729 (2) & 29 (2) provisoCancellation of Regn.Goods and Service Tax Officer having jurisdiction
830(1) & (2)Revocation of CancellationGoods and Service Tax Officer having jurisdiction
935(6)Determination of tax liability on un-accounted goods or services or bothDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
1054 (5)Refund of TaxAssistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
1154 (6)Refund of 90% of Tax on provn. BasisAssistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
1254 (7)passing of refund orderAssistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
1354 (10)Withhold /deduction of refund dueAssistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
1456 (Explanation)Refund on Judicial orderAssistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
1560 (1)(2)(3)Provisional AssessmentDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
1661 (1) & (3)Scrutiny of ReturnsAssistant Commissioner having jurisdiction
1762(1)Assessment of non filers of ReturnsAssistant Commissioner having jurisdiction
1863Assessment of un-regd. PersonsDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
1964(1)Summary AssessmentsAssistant Commissioner and Deputy Commissioner having jurisdiction
2065 (6) & (7)Audit by Tax authoritiesDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
2166(6)Special AuditDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
2267 (1), (2), (5),(7),(8),(9) & (11)Power (authorization) of inspection, search and seizureJoint Commissioner having jurisdiction and/or Additional Commissioner/Commissioner of the State Enforcement Wing.
2368(3)Inspection of goods in movementGoods and Service Tax Officer, Deputy Asst. Commissioner, Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
2470(1)Power to summonAny Officer not below the rank of Deputy Assistant Commissioner
2571 (l),(2)&(2)(i)(authorization for) Access to business premisesJoint Commissioner having jurisdiction and/or Additional Commissioner/Commissioner of the State Enforcement Wing.
2672 (1) & (2)Officers to assist toDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
2773 (1) (2)(3)(5)(6)(7 ) (9)& (10)Non wilful evasion’Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
2874(1)(2)(3)(5) (6)(7)(9)(10) &(11) explanation 2Wilful evasionDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
2975 (2)(5)(6)(8)General provisionsDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
3076 (2)(3)(6)(8)Tax collected but not paid to Govt.Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
3178RecoveryDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
3279 (1)(a, b, c, d, e, f)Recovery of taxDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction
3381 (Proviso)Transfer of property to be void in certain casesJoint Commissioner having jurisdiction
34123Seeking information returnAssistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction
35126(5)General principles relating to penaltyDeputy Commissioner and Joint Commissioner having jurisdiction
36127Power to impose penaltyDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
37129 (3)Detention of Goods/ConveyancesGoods and Service Tax Officer, Deputy Asst. Commissioner, Assistant Commissioner, Deputy Commissioner having jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
38129 (6) provisoDetention seizure and release of goods and conveyance in transit(perishable goods)Joint Commissioner having jurisdiction and/or Additional Commissioner/Commissioner of the State Enforcement Wing.
39130 (6), (7)Seeking Police help for confiscationDeputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction and/or Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner as authorized by the additional Commissioner/Commissioner in case of State Enforcement wing.
40142 (1)Return of goods by un- regd. Person- Transistional provisionAssistant Commissioner and Deputy Commissioner having jurisdiction
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