Amendment of Principal Notification 02/2017 – Jurisdictional Reassignment in Andhra Pradesh

Notification No.: 39/2023 – Central Tax
Date of Notification: 17th August 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 3 – Officers under the Act
  • Section 5 – Powers of officers
• Integrated GST Act, 2017:
  • Section 3 – Officers under the Act
• Earlier Notification Amended:
  • Notification No. 02/2017 – Central Tax, dated 19th June 2017 – Jurisdiction of central tax officers

Summary of Notification:

1. This notification amends Notification No. 02/2017 – Central Tax relating to jurisdiction of GST officers in the State of Andhra Pradesh.
2. The jurisdictional areas of the following Commissionerates have been redefined with effect from 4th April 2022:
   • Serial No. 39 – Guntur Commissionerate:
     Covers districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla, Palnadu, Prakasam, SPS Nellore, along with specified mandals of East Godavari and Tirupati districts, and adjoining territorial waters.
   • Serial No. 101 – Tirupati Commissionerate:
     Covers districts of Chittoor, YSR Kadapa, Anantpur, Annamayya, Sri Satyasai, Nandyal, Kurnool, and specified mandals of Tirupati district.
   • Serial No. 107 – Visakhapatnam Commissionerate:
     Covers districts of Srikakulam, Vizianagaram, Visakhapatnam, Anarkapalli, Alluri Sitaramaraju, Parvatipuram Manyam, Dr. B.R. Ambedkar Konaseema, Kakinada, and specified mandals of East Godavari district.
3. These amendments reorganize GST jurisdiction boundaries to reflect new district formations in Andhra Pradesh, ensuring administrative clarity and proper allocation of GST officer powers.

Source: Notification No.: 39/2023 – Central Tax