NOTIFICATION OF CORRIGENDUM ISSUED BY THE CHIEF COMMISSIONER OF STATE TAX AS PER THE APGST ACT, 2017. PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX. - Memo No. 35033/9/2017/CT-II - Andhra Pradesh SGST

Proper officer designation for GST registration now allocates verification and registration functions to specified officers.

Corrigendum designates proper officers under the APGST Act, 2017 effective from 22 June 2017: verification, approval, issuance or rejection of registration and physical verification of business premises under Sections 22-30 and Rules 8-26 are to be performed by Assistant Commissioners for Casual Traders, Non Resident Taxable Persons and persons required to deduct/collect tax at source, and by Goods and Service Tax Officers as authorized by the Joint Commissioner in other cases. Amendments, cancellation and revocation of registration under Sections 22-30 and Rules 8-24 & 26 are assigned to Assistant Commissioners having jurisdiction.