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<h1>Andhra Pradesh Tax Officers Granted New Powers u/s 67(12) and Section 122(1) of GST Act 2017.</h1> The Chief Commissioner of State Tax in Andhra Pradesh has delegated powers to officers not below the rank of Deputy Assistant Commissioner of State Tax in both the Divisions and the Enforcement Wing. This delegation is in accordance with sub-section (3) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017. The officers are now authorized to exercise powers under sub-section (12) of Section 67 and Section 122(1) of the same Act. These orders are effective immediately.