GST circular withdrawal removes the prescribed procedure for proving compliance with supplier conditions under the Andhra Pradesh tax law. Withdrawal of a prior GST circular under the Andhra Pradesh Goods and Services Tax Act, 2017 removes the earlier procedure for furnishing evidence of compliance with the conditions of Section 15(3)(b)(ii). The Chief Commissioner withdraws the circular under section 168(1) to promote uniform implementation across field formations, and trade notices are to be issued to publicise the change.
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Provisions expressly mentioned in the judgment/order text.
GST circular withdrawal removes the prescribed procedure for proving compliance with supplier conditions under the Andhra Pradesh tax law.
Withdrawal of a prior GST circular under the Andhra Pradesh Goods and Services Tax Act, 2017 removes the earlier procedure for furnishing evidence of compliance with the conditions of Section 15(3)(b)(ii). The Chief Commissioner withdraws the circular under section 168(1) to promote uniform implementation across field formations, and trade notices are to be issued to publicise the change.
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