Andhara Pradesh Goods and Service Tax (Fifteenth Amendment) Rules, 2018
G.O.Ms.No.082 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
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Document 1
Registered No. HSE-49/2016
No.133
GOVERNME
OF ANDHR
RA PRADES
सतà¥à¤¯à¤®à¥‡à¤µ जयते
ఆంధà±à°°à°ªà±à°°à°¦à±‡à°¶à± రాజపతà±à°°à°®à±
RIGHT TO
INFORMATION
THE ANDHRA PRADESH GAZETTE
PUBLISHED BY AUTHORITY
PART I EXTRAORDINARY
AMARAVATI, FRIDAY FEBRUARY 16, 2018
'
NOTIFICATIONS BY GOVERNMENT
X
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
G.1054
THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO.16
OF 2017) AMENDMENT TO APGST RULES, 2017.
[G.O.Ms.No.82, Revenue (Commercial Taxes-II), 16th February, 2018.]
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra
Pradesh Goods and Services Tax Act, 20
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and a half per
cent.”, the words “two and a half per cent. of the turnover in the State”
shall be substituted;
(c) in Sl. No. 3, in column number (3), for the words “half per cent.”, the
words “half per cent. of the turnover of taxable supplies of goods in the
State” shall be substituted;
(iii) in rule 20, the proviso shall be omitted;
(iv) in rule 24, in sub-rule (4), for the figures, letters and word “31st
December, 2017”, the figures, letters and word “31st March, 2018” shall be
substituted;
(v) after rule31, the following rule shall be inserted, namely:-
“31A. Value of supply in case of lottery, betting, gambling and
horse racing.-(1) Notwithstanding anything contained in the
provisions of this Chapter, the value in respect of supplies
specified below shall be determined in the manner provided
hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall
be deemed to be 100/112 of the face value of ticket or of the price as
notified in the An
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or.”;
February 16, 2018] ANDHRA PRADESH GAZETTE EXTRAORDINARY
(vi) in rule 43, after sub-rule (2), for the Explanation, the following
Explanation shall be substituted, namely:-
“Explanation: -For the purposes of rule 42 and this rule, it is hereby
clarified that the aggregate value of exempt supplies shall exclude:-
(a) the value of supply of services specified in the notification of the
Government of India in the Ministry of Finance, Department of
Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th
October, 2017 published in the Gazette of India, Extraordinary, Part
II, Section 3, sub-section (i), vide number GSR 1338(E) dated the
27th October, 2017;
(b) the value of services by way of accepting deposits, extending loans
or advances in so far as the consideration is represented by way of
interest or discount, except in case of a banking company or a
financial institution including a non-banking financial company,
engaged in supplying services by way of accepting
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any
combination thereof, unique for a financial year;
date of its issue;
Goods and Services Tax Identification Number of supplier
of common service and original invoice number whose
credit is sought to be transferred to the Input Service
Distributor;
name, address and Goods and Services Tax Identification
Number of the Input Service Distributor;
(vi) taxable value, rate and amount of the credit to be
transferred; and
(vii) signature or digital signature of the registered person or
his authorised representative.
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ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
(b) The taxable value in the invoice issued under clause (a) shall be the
same as the value of the common services.”;
(viii) after rule 55, the following rule shall be inserted, namely:-
“55A. Tax Invoice or bill of supply to accompany transport of
goods.- The person-in-charge of the conveyance shall carry a copy of
the tax invoice or the bill of supply issued in accordance with the
provisions of rules 46,46
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ber, 2017 published in the
Gazette of India, Extrordinary, Part-II, vide number G.S.R 1272(E)
dated the 13th October, 2017 or notification No. 79/2017-Customs dated
the 13th October, 2017 published in the Gazette of India, Extraordinary,
Part-II, section 3, sub-section (i) vide number G.S.R 1299(E) dated 13th
October, 2017, or all of them, refund of input tax credit, availed in
respect of inputs received under the said notifications for export of
goods and the input tax credit availed in respect of other inputs or input
services to the extent used in making such export of goods, shall be
granted.”
with effect from the 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of
goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words
“relevant export invoices in respect of export of goods” shall be
substituted;
(c) in sub-rule (3), for the words “the system designated by the Cust
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Tax (Rate) dated the 23rd October, 2017 published
in the Gazette of India vide number G.S.R 1321 (E) or notification No.
78/2017-Customs dated the 13th October, 2017 published in the
Gazette of India vide number G.S.R 1272(E) or notification No.
79/2017-Customs dated the 13th October, 2017 published in the
Gazette of India vide number G.S.R 1299 (E).”;
(xi) with effect from e 1st February, 2018, for rule 138, the following rule shall
be substituted, namely:-
commencement of
“138. Information to be furnished prior to
movement of goods and generation of e-way bill.- (1) Every registered
person who causes movement of goods of consignment value exceeding fifty
thousand rupees-
(i)
in relation to a supply; or
(ii)
for reasons other than supply; or
(iii)
due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating
to the said goods as specified in Part A of FORM GST EWB-01,
electronically, on the common porta
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purposes of this rule, the consignment value of
goods shall be the value, determined in accordance with the provisions of
section 15, declared in an invoice, a bill of supply or a delivery challan, as the
case may be, issued in respect of the said consignment and also includes the
central tax, State or Union territory tax, integrated tax and cess charged, if
any, in the document.
(2) Where the goods are transported by the registered person as a consignor
or the recipient of supply as the consignee, whether in his own conveyance or
a hired one or by railways or by air or by vessel, the said person or the
recipient may generate the e-way bill in FORM GST EWB-01 electronically on
the common portal after furnishing information in Part B of FORM GST EWB-
01:
Provided that where the goods are transported by railways or by air or
vessel, the e-way bill shall be generated by the registered person, being the
supplier or the recipient, who shall furnish, on the common portal, the-
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he e-way bill in FORM
GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of
less than ten kilometers within the State or Union territory from the place of
business of the consignor to the place of business of the transporter for further
transportation, the supplier or the recipient, or as the case maybe, the
transporter may not furnish the details of conveyance in Part B of FORM GST
EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are
supplied by an unregistered supplier to a recipient who is registered, the
movement shall be said to be caused by such recipient if the recipient is
known at the time of commencement of the movement of goods.
February 16, 2018]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
Explanation 2.- The e-way bill shall not be valid for movement of goods
by road unless the information in Part-B of FORM GST EWB-01 has been
furnished except in the case
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A of FORM GST EWB-01, or the transporter, may assign the e-way bill
number to another registered or enrolled transporter for updating the
information in Part-B of FORM GST EWB-01 for further movement of
consignment:
Provided that once the details of the conveyance have been updated by
the transporter in Part B of FORM GST EWB-01, the consignor or recipient,
as the case maybe, who has furnished the information in Part-A of FORM
GST EWB-01 shall not be allowed to assign the e-way bill number to another
transporter.
(6) After e-way bill has been generated in accordance with the provisions of
sub-rule (1), where multiple consignments are intended to be transported in
one conveyance, the transporter may indicate the serial number of e-way bills
generated in respect of each such consignment electronically on the common
portal and a consolidated e-way bill in FORM GST EWB-02maybe generated
by him on the said common portal prior to the movement of goods.
(7) Where the consignor
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GST EWB-01, he
shall be informed electronically, if the mobile number or the e-mail is
available.
(9) Where an e-way bill has been generated under this rule, but goods are
either not transported or are not transported as per the details furnished in
the e-way bill, the e-way bill may be cancelled electronically on the common
portal, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in
transit in accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall
be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall
be valid for the period as mentioned in column (3) of the Table below from the
relevant date, for the distance, within the country, the goods have to be
transported, as mentioned in column (2) of the said Table:-
Table
Sl. No.
Distance
(1)
(2)
1.
Up
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ere the information in Part A of FORM
GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM
GST EWB-01has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe,
shall communicate his acceptance or rejection of the consignment covered by
the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11)
has been made available does not communicate his acceptance or rejection
within seventy two hours of the details being made available to him on the
common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods
and Services Tax Rules of any State shall be valid in every State and Union
territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is
required to be generated-
(a) where the good
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mmonly known as petrol), natural gas or aviation turbine fuel; and
(g) where the goods being transported are treated as no supply
under Schedule III of the Act.
Explanation. The facility of generation and cancellation of e-way bill may also
be made available through SMS.
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No.
ANDHRA PRADESH GAZETTE EXTRAORDINARY
ANNEXURE
[(See rule 138 (14)]
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non
domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
5.
Natural or cultured pearls and precious or semi-precious
stones; precious metals and metals clad with precious
metal (Chapter 71)
Jewellery, goldsmiths' and silversmiths' wares and other
articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601)”;
[Part-I
(xii) with effect from the 1st February, 2018, in rule 138A, in sub
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accumulated ITC)
(Amount in Rs.)
Sr.
No.
Invoice details Goods/
Services
(G/S)
Shipping bill/ Bill
EGM
BRC/
No.
Date Value
of export
Port No. Date Ref Date No. Date
☠code No.
Details
FIRC
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5
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(b) after Statement 3A, the following Statement shall be inserted,
namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on
payment of tax)
(Amount in Rs.)
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ANDHRA PRADESH GAZETTE EXTRAORDINARY
GSTIN
of
Invoice details Shipping
bill/ Bill
Integrated Cess
Tax
Integrated
tax and
recipie
nt
of
export/
Endorsed
invoice
by SEZ
☠No Date Value No Date Value
1
2
3
4
5
9
7
8
6
cess
involved
in debit
note, if
any
[Part-I
Integrated
tax and
cess
involved
Net
Integrated
tax and
cess
(8+9+10
in credit
note, if
any
-11)
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12
(xv) with effect from the 1st February, 2018, for FORM GST EWB-01 and
FORM GST EWB-02, the following
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r.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
16
7
00
8
6
Recipient not
known
Line Sales
0
Sales Return
Exhibition or fairs
For own use
Others
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ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No. :
Consolidated E-Way Bill Date :
Generator
Vehicle Number
Number of E-Way
Bills
E-Way Bill Number
(xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the
letters “UT”, at both places where they occur, the words “Union territory”shall
be substituted;
(xvii) with effect from the 1st February, 2018, in FORM GST INV-01, for the
letters “UT”, the words “Union territory”shall be substituted.
Dr. D. SAMBASIVA RAO,
Special Chief Secretary to Government.
X
Published and Uploaded by the Commissio
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