The Andhra Pradesh Goods and Services Tax (Nineteenth Amendment) Rules, 2018.
G.O.Ms.No. 391 Dated:- 23-7-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
[G.O.Ms.No. 391, Revenue (Commercial Taxes-II), 23rd July, 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 of Andhra Pradesh hereby make the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Department dated.22-06-2017 as subsequently amended.
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Nineteenth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force with effect on and from 13th June, 2018.
AMENDMENTS
In the Andhra Pradesh Goods and Services Tax Rules, 2017, –
i. in rule 37,
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(a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
iv. with effect on and from 01st July, 2017, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice”
v. in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that an amount equivalent to fifty per cent of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (Act No. 15 of 2017), shall be deposited in the Fund.”;
vi. in rule 133, for sub-rule (3), the following shall be substituted, namely,
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the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
vii. in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
viii. in FORM GSTR-4, in the Instructions, for instruction 10, the following shall be substituted, namely:-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;
ix. with effect on and from 01st July, 2017, in FORM GST PCT-01, in PART B, in the Table
a. against Sl. No. 4, in column (3) after entry (10), the following shall be added, namely:-
“(11) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for a pe
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nt 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN the supplier
No.
Date
Taxable value
Integrated Tax
Central Tax
State Tax/Union territory Tax
Cess
1
2
3
4
5
6
7
8
9
“;
xi. in FORM GST RFD-01A, in Annexure-1,
a. for Statement IA, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of outward supplies issued
Tax paid on outward supplies
GSTIN of the supplier
No.
Date
Taxable value
Integrated Tax
Central Tax
State Tax/Union territory Tax
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