Memo No. 35033/9/2017/CT-II,- In notification of the Government of Andhra Pradesh, Revenue Department (CT-II), in proceedings of the Chief Commissioner of State Tax in CCTs Ref.No. CCW/GST/74/2015-A, published vide Andhra Pradesh Gazette No. 37, dated: 30-06-2017 - CW/GST/74/2015-A - Andhra Pradesh SGST
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Proper officers under GST registration rules were corrected for verification, amendments, cancellation, and revocation procedures. Proper officers under the Andhra Pradesh GST Act, 2017 were corrected in the earlier notification on registration matters. The revised table covers verification and approval of registration applications, issuance or rejection of registration certificates, physical verification of business premises, amendments in registration certificates, cancellation, and revocation of cancellation. For casual traders, non-resident taxable persons, and persons required to deduct or collect tax at source, the Assistant Commissioner having jurisdiction is the proper officer; in other cases, Goods and Services Tax Officers authorised by the Joint Commissioner having jurisdiction apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proper officers under GST registration rules were corrected for verification, amendments, cancellation, and revocation procedures.
Proper officers under the Andhra Pradesh GST Act, 2017 were corrected in the earlier notification on registration matters. The revised table covers verification and approval of registration applications, issuance or rejection of registration certificates, physical verification of business premises, amendments in registration certificates, cancellation, and revocation of cancellation. For casual traders, non-resident taxable persons, and persons required to deduct or collect tax at source, the Assistant Commissioner having jurisdiction is the proper officer; in other cases, Goods and Services Tax Officers authorised by the Joint Commissioner having jurisdiction apply.
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