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        Case ID :
        GST - States

        Completion of Assessments - authorization by the concerned authority - dispensing with field visit - authorization exclusively for assessment - instructions -issued -regarding - CCW/CS(2)/309/2017 - Andhra Pradesh SGST

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        Authorization for assessments: inspection authorizations replaced by ADM-IC generation to finalize pre-GST documentary verifications. Verification of books for pre-GST APVAT and CST periods will proceed without physical inspections; prior ADM-IB and Form 304 for premise inspection are discontinued, and authorizations shall be issued solely for finalization of assessments by generating ADM-IC through VATIS.
                          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.

                                Authorization for assessments: inspection authorizations replaced by ADM-IC generation to finalize pre-GST documentary verifications.

                                Verification of books for pre-GST APVAT and CST periods will proceed without physical inspections; prior ADM-IB and Form 304 for premise inspection are discontinued, and authorizations shall be issued solely for finalization of assessments by generating ADM-IC through VATIS.


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