Notification No. 39/2023
Date: August 17, 2023
Subject: Amendment to Notification No. 02/2017 – Central Tax relating to jurisdictional assignments.
Description:
This notification amends territorial jurisdiction entries in Notification No. 02/2017 for specified districts in Andhra Pradesh. Revised jurisdictional descriptions are substituted for Guntur, Tirupati, and Visakhapatnam zones. The amendments are deemed effective retrospectively from the specified date.
Effective Date:
4 April 2022 (retrospective)
Previous Notification:
Notification No. 02/2017 – Central Tax dated 19.06.2017