TMI BlogOFFICERS OF ANDHRA PRADESH STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSDRI) - ASSIGNING POWERS AND FUNCTIONS UNDER THE ACTX X X X Extracts X X X X X X X X Extracts X X X X ..... .16 of 2017)(APGST Act 2017) and Section 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 /Speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails of supply of goods and services and for stock of goods, to E- commerce operators 61(1) (3) Scrutiny of returns 63 Best judgment assessment of unregistered persons 64(1) To give permission to proceed for summary assessment, to protect interest of revenue 64(1) Summary assessment in certain special cases. 64(2) To withdraw summary assessment order, passed by proper officer after seeking due permission 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70(1) Power to summon persons. 71(1) To authorize the officers to have access to business Premises. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason other than fraud or any willful mis-statement or suppression of facts 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression offacts. 75(2) (5),(6) (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To issue an order levying penalty under this section. 129 (3) To issue notice and pass an order in relation to tax and penalty of seized 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise powers conferred upon them in whole of the State: VII. Where a case has already been made out by any Officer in the Commercial Tax Department and the proceedings have been initiated against a taxable person, the Officers in State Directorate of Revenue Intelligence shall not be empowered to initiate any action against such taxable person on the same issue. VIII. The Government may modify or amend the notification issued and can with draw the powers/functions conferred. IX. The Commissioner, APSDRI shall brief the performance of the Directorate once in a month to the Special Chief Secretary (CT Excise) and Hon'ble Dy.CM (Excise CT). X. The Chief Commissioner of State Tax shall issue follow up orders under Section 167 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
