APGST Act, 2017- Intelligence based Enforcement action- Tax payers allotted to Central Tax Authorities – GST Council decisions on Cross –Empowerment
CCW/GST/74/2015 Dated:- 23-8-2018 Andhra Pradesh SGST
GST – States
Circular No. CCT's Ref. No. CCW/GST/74/2015 Dated. 23rd August, 2018
Office of the
Chief Commissioner of State Taxes,
Edupugallu, Vijayawada.
Present :- Sri J.Syamala Rao, I.A.S.,
Sub :- APGST Act, 2017- Intelligence based Enforcement action- Tax payers allotted to Central Tax Authorities – GST Council decisions on Cross -Empowerment- Reg.
Ref :-1. Minutes of the 9th GST Council Meeting held on 16.1.2017.
2. Minutes of the Coordination meeting held on 29.5.2018 at CGST, Visakapatnam.
********
It is notice
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the State tax administration on the same basis as under the CGST and SGST Acts either under law or under Article 258 of the Constitution but with the exception that the Central tax administration shall alone have the power to adjudicate a case where the disputed issue relates to place of supply, or when an affected State requests that the case be adjudicated by the CGST authority and for such issues of export and import as may be discussed in the Law Committee of officers and brought back to the Council for decision:
Further in the coordination meeting of the Central Tax and State Tax authorities of Andhra Region the following decisions relate to Enforcement Activities are taken.
A) Intelligence based irregularities: –
The authority dete
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =