APGST Act, 2017- Intelligence based Enforcement action- Tax payers allotted to Central Tax Authorities - GST Council decisions on Cross –Empowerment

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der 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 L .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... axpayer can be inspected under Section 67 if condition of Section 67 are satisfied. Hence all the Joint Commissioners (ST) are requested to initiate action against the tax payers allotted to Central Tax Authorities in specific cases duly following the above mentioned decisions of GST Council and Coordination Committee of State and Central Tax Authorities. Sd/- J.Syamala Rao, Chief Comm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X