Proper officers under GST registration work were re-assigned statewide, including registration approval and physical verification powers. Proper officers under the Andhra Pradesh GST Act, 2017 were re-assigned by modified administrative orders with statewide jurisdiction. Goods and Services Tax Officers were made proper officers for verification, approval of registration applications and issuance of registration certificates to taxable persons other than casual taxable persons, non-resident taxable persons, and persons required to deduct or collect tax at source. Assistant Commissioners of State Tax were assigned similar functions for casual taxable persons, non-resident taxable persons, and persons required to deduct or collect tax at source, while authorised officers not below Deputy Assistant Commissioner were designated for physical verification of business premises.
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 work were re-assigned statewide, including registration approval and physical verification powers.
Proper officers under the Andhra Pradesh GST Act, 2017 were re-assigned by modified administrative orders with statewide jurisdiction. Goods and Services Tax Officers were made proper officers for verification, approval of registration applications and issuance of registration certificates to taxable persons other than casual taxable persons, non-resident taxable persons, and persons required to deduct or collect tax at source. Assistant Commissioners of State Tax were assigned similar functions for casual taxable persons, non-resident taxable persons, and persons required to deduct or collect tax at source, while authorised officers not below Deputy Assistant Commissioner were designated for physical verification of business premises.
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