APGST ACT, 2017 - ISSUE OF PARTIAL MODIFICATION PROCEEDINGS IN RESPECT OF PROPER OFFICER FOR SCRUTINY OF RETURNS UNDER SECTION 61(1) AND 61(3) OF APGST ACT 2017.
Ref: 1) A.P Gazette Notification NO. 37, dated 30.6.2017
2) A.P Gazette Notification NO. 39, dated 04.07.2017
3) CCT's ref. No CCW/GST/74/2015, dated 14.7.2017
4) A.P Gazette Notification NO. 45, dated 19.7.2017
5) CCT's ref. No CCW/GST/74/2015, dated 01.08.2017
6) CCT's ref. No CCW/GST/74/2015, dated 10.08.2017
7) CCT's ref. No CCW/GST/74/2015, dated 31.10.2017
8) CCT's ref. No CCW/GST/74/2015, dated 06.11.2017
9) CCT's ref. No CCW/GST/74/2015, dated 27.12.2017
10) CCT's ref. No CCW/GST/74/2015, dated 02.01.2018
11) CCT's ref. No CCW/GST/74/2015, dated 02.02.2018
12) CCT's ref. No CCW/GST/74/2015, dated 28.03.2018
13) CCT's ref. No CCW/GST/74/2015, dated 04.06.2019
14) CCT's ref. No CCW/GST/74/2015, dated 27.06.2019
15) CCT's ref. No CCW/GST/74/2015, dated 05.11.2019
16) CCT's ref. No CCW/GST/74/2015, dated 29.11.2019
17) CCT's ref. No REV03-12039(31)/89/2019-GST SEC-CCT dt.14.12.2022
18) CCSTs Ref.No. REV03-12039(31)/89/2019-GSTSEC-CCT, dated:09-03-2023 Gazette vide A.P Gazette Notification NO. 20 dated: 09.03.2023.
In supersession of the proceedings in the reference 18th cited, and in exercise of the authority conferred under sub section (91) of section 2, read with subsection (1) of section 5 of the Andhra Pradesh Goods and Service Tax Act, 2017 and in partial modification of the proceedings /Notifications issued in the reference 17th cited, the following modification is made as :
In serial No.10 for the section 61(1) &(3) of the APGST Act, 2017 read with Rule.99 of APGST Rules, 2017 for Scrutiny of Returns is replaced as :
The above modifications shall be effective from 9th March, 2023
M. GIRIJA SHANKAR,
Chief Commissioner.