State GST Officer can do Enforcement action against tax payers allotted to Central Tax Authorities

By | September 1, 2018
(Last Updated On: September 1, 2018)

State Govt power under GST to take enforcement action if Taxpayer allotted to Center Govt



Refer Andhra Pradesh Govt Circular


 Office of the

Chief Commissioner of State Tax

Eedupugallu, Vijayawada.



CCT’s Ref. No. CCW/GST/74/2015  Date :-23  -08-2018.


Present :- Sri J.SyamalaRao, I.A.S.,


Sub :- APGST Act, 2017- Intelligence based Enforcement action- Tax payers allotted to Central Tax Authorities – GST Council decisions on Cross –Empowerment      – Reg.

Ref :-1.  Minutes of the 9th GST Council Meeting held on 16.1.2017.

  1. Minutes of the Coordination meeting held on 29.5.2018 at CGST,

Visakapatnam.                                               ********


It is noticed that the officers of the Department have been conducting audit of tax payers allotted to state authorities and whenever any modus operandi is noticed in evading tax in a particular trade, the audits are confined to State allotted taxpayers only leaving the tax payers allotted to central tax authorities unattended. This results in not realizing the SGST dues to the State from the taxpayers allotted to Central Tax Authorities.

In this regard, the GST Council in its 9th Meeting approved  to the following  decisions on cross empowerment.

  1. Both the Central and State tax administration shall have the power to take intelligence based enforcement action in respect of the entire value chain.
  2. Powers under IGST Act shall be cross empowered to the State tax administration on the same basis as under the CGST and SGST Acts either under law or under Article 258 of the Constitution but with the exception that the Central tax administration shall alone have the power to adjudicate a case where the disputed issue relates to place of supply, or when an affected State requests that the case be adjudicated by the CGST authority and for such issues of export and import as may be discussed in the Law Committee of officers and brought back to the Council for decision:

Further in the coordination meeting of the Central Tax and State Tax authorities of Andhra Region the following decisions relate to Enforcement Activities are taken. 

  1. Intelligence based irregularities: – The authority detecting the evasion will take up the complete follow up action of investigation adjudication etc. The incident reports will be sent to the counterpart Chief Commissioner soon after the inspection or search.
  2. TRAN-I Verification: – All pending legacy issues will be handled by respective authorities in respective of to whom tax payer is allotted.
  3. Non- Filers: – The authority to whom tax payer is allotted will issue notices to non- filers.


It is also clarified that any taxpayer can be inspected under Section 67 if condition of Section 67 are satisfied.

Hence all the Joint Commissioners (ST) are requested to  initiate action against  the  tax payers  allotted to Central Tax Authorities in specific  cases duly following  the above mentioned decisions of GST Council and Coordination Committee of State and Central Tax Authorities.

Sd/- J.SyamalaRao,

Chief Commissioner (ST)


All the Joint Commissioners (ST) in the state


// f.b.o. //

Sd/- T.RameshRabu

Commissioner (ST) GST & Computers



































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