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-A, DATED 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. | SECTION | SUBJECT | PROPER OFFICERS |
| 1 | 6(2)(a), (b) | Issuance of order under both Acts. | Goods & Service Tax Officer, Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction |
| 2 | 10(5) | Composition levy | Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction |
| 3 | 25 (8) | Registration | Goods & Service Tax Officer |
| 4 | 27(1) | Casual Trader Regn. | Assistant Commissioner having jurisdiction |
| 5 | 28 (1 & 2) | Amendments to Regn. | Goods and Service Tax Officer having jurisdiction |
| 6 | 29(1) | Cancellation of Regn. | Goods and Service Tax Officer having jurisdiction |
| 7 | 29 (2) & 29 (2) proviso | Cancellation of Regn. | Goods and Service Tax Officer having jurisdiction |
| 8 | 30(1) & (2) | Revocation of Cancellation | Goods and Service Tax Officer having jurisdiction |
| 9 | 35(6) | Determination of tax liability on un-accounted goods or services or both | 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. |
| 10 | 54 (5) | Refund of Tax | Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction |
| 11 | 54 (6) | Refund of 90% of Tax on provn. Basis | Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction |
| 12 | 54 (7) | passing of refund order | Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction |
| 13 | 54 (10) | Withhold /deduction of refund due | Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction |
| 14 | 56 (Explanation) | Refund on Judicial order | Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction |
| 15 | 60 (1)(2)(3) | Provisional Assessment | 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. |
| 16 | 61 (1) & (3) | Scrutiny of Returns | Assistant Commissioner having jurisdiction |
| 17 | 62(1) | Assessment of non filers of Returns | Assistant Commissioner having jurisdiction |
| 18 | 63 | Assessment of un-regd. Persons | 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. |
| 19 | 64(1) | Summary Assessments | Assistant Commissioner and Deputy Commissioner having jurisdiction |
| 20 | 65 (6) & (7) | Audit by Tax authorities | 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. |
| 21 | 66(6) | Special Audit | 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. |
| 22 | 67 (1), (2), (5),(7),(8),(9) & (11) | Power (authorization) of inspection, search and seizure | Joint Commissioner having jurisdiction and/or Additional Commissioner/Commissioner of the State Enforcement Wing. |
| 23 | 68(3) | Inspection of goods in movement | Goods 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. |
| 24 | 70(1) | Power to summon | Any Officer not below the rank of Deputy Assistant Commissioner |
| 25 | 71 (l),(2)&(2)(i) | (authorization for) Access to business premises | Joint Commissioner having jurisdiction and/or Additional Commissioner/Commissioner of the State Enforcement Wing. |
| 26 | 72 (1) & (2) | Officers to assist to | Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction |
| 27 | 73 (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. |
| 28 | 74(1)(2)(3)(5) (6)(7)(9)(10) &(11) explanation 2 | 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. |
| 29 | 75 (2)(5)(6)(8) | General provisions | Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction |
| 30 | 76 (2)(3)(6)(8) | Tax collected but not paid to Govt. | Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction |
| 31 | 78 | Recovery | Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction |
| 32 | 79 (1)(a, b, c, d, e, f) | Recovery of tax | Deputy Assistant Commissioner, Assistant Commissioner and Deputy Commissioner having Jurisdiction |
| 33 | 81 (Proviso) | Transfer of property to be void in certain cases | Joint Commissioner having jurisdiction |
| 34 | 123 | Seeking information return | Assistant Commissioner, Deputy Commissioner and Joint Commissioner having jurisdiction |
| 35 | 126(5) | General principles relating to penalty | Deputy Commissioner and Joint Commissioner having jurisdiction |
| 36 | 127 | Power to impose penalty | 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. |
| 37 | 129 (3) | Detention of Goods/Conveyances | Goods 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. |
| 38 | 129 (6) proviso | Detention 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. |
| 39 | 130 (6), (7) | Seeking Police help for confiscation | 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. |
| 40 | 142 (1) | Return of goods by un- regd. Person- Transistional provision | Assistant Commissioner and Deputy Commissioner having jurisdiction |