The Andhra Pradesh Goods And Services Tax (Fourteenth Amendment) Rules, 2017
G.O.Ms.No.035 Dated:- 24-1-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
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Document 1Registered No. HSE-49/2016
GOVERNME
OF ANDHR
RA PRADES
RIGHT TO
INFORMATION
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THE ANDHRA PRADESH GAZETTE
PUBLISHED BY AUTHORITY
PART I EXTRAORDINARY
No.72
AMARAVATI, WEDNESDAY, JANUARY 24, 2018
G.979
NOTIFICATIONS BY GOVERNMENT
X
REVENUE DEPARTMENT
(Commercial Taxes-II)
FOURTEENTH AMENDMENT TO ANDHRA PRADESH GOODS AND SERVICES TAX
RULES.
[G.O.Ms.No.35, Revenue (Commercial Taxes-II), 24th January, 2018.]
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra
Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the
Government hereby makes the f
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mended
with effect from a date earlier than the date of submission of the
application in FORM GST REG-14 on the common portal except with
the order of the Chief Commissioner for reasons to be recorded in
writing and subject to such conditions as the Chief Commissioner may,
in the said order, specify.”;
In rule 89, for sub-rule (4), the following shall be substituted,
namely:-
“(4) In the case of zero-rated supply of goods or services or both
without payment of tax under bond or letter of undertaking in
accordance with the provisions of sub-section (3) of section 16 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of
input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover
of zero-rated supply of services) x Net ITC÷Adjusted Total Turnover
Where, –
(A)
(B)
(C)
(D)
(E)
“Refund amount” means the maximum refund that is admissible;
“Net ITC” means input tax credit availed on inputs and input
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he supply of
services has not been completed during the relevant period;
“Adjusted Total turnover” means the turnover in a State or a
Union territory, as defined under clause (112) of section 2,
excluding –
[Part-I
January 24, 2018]
(iv)
(F)
ANDHRA PRADESH GAZETTE EXTRAORDINARY
(a) the value of exempt supplies other than zero-rated supplies
and
(b) the turnover of supplies in respect of which refund is claimed
under sub-rules (4A) or (4B) or both, if any, during the relevant
period;
“Relevant period” means the period for which the claim has been
filed.
(4A) In the case of supplies received on which the supplier has availed
the benefit of notification issued vide G.O.Ms No.496 Revenue (CT-II)
Dt.03.11.2017, refund of input tax credit, availed in respect of other
inputs or input services used in making zero-rated supply of goods or
services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed
the benefit of notification issued vide G.O.Ms No.
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(b) in sub-rule (3), in clause (a), the words “and the price of the supply
covered under a single tax invoice exceeds five thousand rupees,
excluding tax paid, if any” shall be omitted;
(v) In rule 96 –
(a) in the heading, after the words “paid on goods”, the words “or
services” shall be inserted;
(b) after sub-rule (8), the following sub-rule shall be added, namely:-
“(9) The persons claiming refund of integrated tax paid on export of
goods or services should not have received supplies on which the
supplier has availed the benefit of notification issued in G.O.Ms No.496
Revenue (CT-II) Dt.03.11.2017or notification issued inG.O.Ms No.487
Revenue (CT-II) Dt.31.10.2017or notification No. 41/2017-Integrated
Tax (Rate) dated 23rd October, 2017.”;
Note: This amendment shall be deemed to have come into force with effect
on and from 23-10-2017.
(vi)
for FORM GST REG-10, the following form shall be substituted,
namely:-
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ANDHRA PRADESH GAZETTE EXTRAORDINARY
(i)
(!!)
(iii)
“Form GST REG-10
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ne 1
Address of the Authorised Signatory
Address line 2
Address line 3
2.
Date of commencement of the online
service in India.
DD/MM/YYYY
[Part-I
Uniform Resource Locators (URLS) of the website through which taxable services
are provided:
3
1.
2.
3…
4
Jurisdiction
Center
Bengaluru West, CGST
Commissionerate
January 24, 2018] ANDHRA PRADESH GAZETTE EXTRAORDINARY
Details of Bank Account of representative in India(if appointed)
Account
5
Number
Bank Name
Documents Uploaded
6
1.
2.
3
4.
Type of account
Branch
Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as
per the field values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is
true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
I,
hereby declare that I am authorised to sign on behalf of
the Registrant. I would charge and collect tax liable from the non-assesse
online recipient located in taxable te
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py. For shared properties also, the same documents
may be uploaded.
Proof of :
Scanned copy of the passport of the Non-resident tax payer with VISA
details. In case of Company/Society/LLP/FCNR/ etc. person who is
holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is
registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank
Statement
Opening page of the Bank Passbook held in the name of the Proprietor
/ Business Concern – containing the Account No., Name of the Account
Holder, MICR and IFSC and Branch details.
Scanned copy of documents regarding appointment as representative
in India, if applicable
5
6
5.
ANDHRA PRADESH GAZETTE EXTRAORDINARY
Authorisation Form:-
For Authorised Signatory mentioned in the application form,
Authorisation
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ficate shall not be mandatory for
such persons. The authentication will be done through
Electronic Verification Code (EVC).
2. Appointed representative in India shall have the meaning as
specified under section 14 of Integrated Goods and Services
Tax Act, 2017.”;
(vii) in FORM GST REG-13,
a. in PART-B, in the TABLE at serial no. 4, in column No.2, for the
words, “Address of the entity in State” the words, “Address of the
entity in respect of which the centralized UIN is sought”, shall be
substituted.
b. in the Instructions for the words, “Every person required to
obtain a unique identity number shall submit the application
electronically” the words, “Every person required to obtain a
unique identity number shall submit the application electronically
or otherwise. ” shall be substituted.
(viii) for the FORM GSTR-11, the following form shall be substituted,
namely:-
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification
Number (UIN)
Year
Tax
Peri
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nd is sought.”;
(ix) for FORM GST RFD-10, the following form shall be substituted,
namely:-
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any
Multilateral Financial Institution and Organization, Consulate or
Embassy of foreign countries, etc.
1. UIN :
2. Name:
3. Address
:
4. Tax Period (Quarter)
: From
To
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ANDHRA PRADESH GAZETTE EXTRAORDINARY
5. ARN and date of GSTR11
Date
: ARN
6. Amount of Refund Claim:
:
State
Central
Tax
State/UT Tax
Integrated
Cess
Tax
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification:
I
as an authorised representative of > hereby solemnly affirm and
declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed
there from.
That we are eligible to claim such refund as specified agency of
UNO/Mu
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