GST – States – CCW/GST/74/2015 – Dated:- 23-8-2018 – 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 noticed that the officers of the Department have been conducting audit of tax payers allotted to state authorities and whenever any modus operandi is noticed in evading tax in a particular
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nistration 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 detecting the evasion will take up the complete follow up action of investigation adjudication etc. The incident reports will be sent to the counterpart Chief Commissioner soon after the inspe
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