Designation of Proper Officers under AP GST Act defines officer cadres authorised for registration, assessment, enforcement and recovery powers. The Chief Commissioner partially modifies prior notifications to designate specific officer cadres under the Andhra Pradesh Goods and Services Tax Act, 2017 as 'Proper Officers' for defined functions. The order allocates registration, verification, assessment (including provisional and summary), refunds, inspections, searches, seizures, authorisations to intercept conveyances, enforcement actions, penalty imposition and recovery powers to officers such as AC(ST), Dy. AC, JC[ST], GSTO, DC ST (Audit) and officers in the CCST office entrusted with enforcement.
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Provisions expressly mentioned in the judgment/order text.
Designation of Proper Officers under AP GST Act defines officer cadres authorised for registration, assessment, enforcement and recovery powers.
The Chief Commissioner partially modifies prior notifications to designate specific officer cadres under the Andhra Pradesh Goods and Services Tax Act, 2017 as "Proper Officers" for defined functions. The order allocates registration, verification, assessment (including provisional and summary), refunds, inspections, searches, seizures, authorisations to intercept conveyances, enforcement actions, penalty imposition and recovery powers to officers such as AC(ST), Dy. AC, JC[ST], GSTO, DC ST (Audit) and officers in the CCST office entrusted with enforcement.
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