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OFFICERS OF ANDHRA PRADESH STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSDRI) - ASSIGNING POWERS AND FUNCTIONS UNDER THE ACT

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....ction 4 of the Integrated Goods and Services Tax Act,2017(Act No.13 of 2017), in partial modification of the orders issued vide notification in G.O.Ms.No.260 Revenue (Commercial Taxes -II) Department, Dt.10.09.2020, the Government of Andhra Pradesh hereby appoints the officers in the Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI), as specified in column (2) of the Table below as State Tax Officers of corresponding rank as specified in column (3) of the said table, namely: S. No. (1) Officer in SDRI (2) State Tax Officers of Commercial Taxes Department (3) 1 Commissioner /Special Commissioner Commissioner 2 Joint Director Additional / Joint Commissioner 3 Deputy Director Deputy Commissioner 4 Assistant Dire....

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.... authorizing any other officer/officers to search, and seize the goods, documents or books or things and confiscation. 67(5) To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudicially affect the investigation 67(7) To extend the date of issuing notice in relation to seized goods after six months of seizure. 67(8) Goods of perishable or hazardous nature to be disposed off 67(9) To prepare an inventory of perishable or hazardous goods 67(11) Seizure of accounts, registers or documents 68(3) To intercept any conveyance to inspect documents, devices and goods. 69 Power to arrest 70(1) Power to summon persons. 71(1) To authorize the officers to hav....

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....ed goods. 129(6) To reduce the period of compliance for payment of tax and penalty 130(6) & (7) Confiscation of goods and conveyance, taking possession of the things confiscated and levy of penalty, disposal of goods, depositing sale proceeds with the government and requisition fro Police assistance. 142(1) Miscellaneous transitional provisions 150 Obligation to furnish information return. 153 To take assistance from an expert 154 Power to take samples. The Officers of Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) shall perform the above functions subject to the following conditions namely: - I. The powers/functions under sections 64(1)(Sl.No.6), 64(2), 67(1), 71(1) and 81 shall be exercised by the Commiss....