Andhra Pradesh Goods and Services Tax (Twenty-Seventh Amendment be deemed to have) Rules, 2018
G.O.MS.No. 621 Dated:- 7-12-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 621
Dated: 07-12-2018
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 following amendment to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227 Revenue(CT) Department dated:22.06.2017 as subsequently amended.
1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twenty-Seventh Amendment be deemed to have) Rules, 2018.
(ii) They shall come into force with effect on and from 30th October, 2018.
AMENDMENTS
In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), afte
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examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule
83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified
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e pattern and syllabus are specified in Annexure-A.
(8)Qualifying marks.- A person shall be required to secure fifty per cent. of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with th
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negative marking
Syllabus:
1 The Central Goods and Services Tax Act, 2017
2 The Integrated Goods and Services Tax Act, 2017
3 All The State Goods and Services Tax Acts, 2017
4 The Union territory Goods and Services Tax Act, 2017
5 The Goods and Services Tax (Compensation to States) Act, 2017
6 The Central Goods and Services Tax Rules, 2017
7 The Integrated Goods and Services Tax Rules, 2017
8 All The State Goods and Services Tax Rules, 2017
9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules.”.
(11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.
(12) Handling representations.- A person not satisfied with his result may represent in wri
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notification No. 24/2018-Central Tax, dated 28.05.2018 or as notified by the Chief Commissioner in his proceedings CCW/GST/74/2015 Dt.28.05.2018
Annexure-A
[See sub-rule 7]
Pattern and Syllabus of the Examination
PAPER: GST LAW AND PROCEDURES
II. In the said rules, after rule 142, the following rule shall be inserted, namely:-
“142A. Procedure for recovery of dues under existing laws. – (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or
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new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
IV. In FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
V. for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I
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rn related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice
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Period for which demand has been created
From – mm, yy To mm, yy
9
Order No. (original)
10
Order date (original)
11
Latest order No.
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Latest order date
13
Date of service of the order (optional)
14
Name of the officer who has passed the order (optional)
15
Designation of the officer who has passed the order
16
Whether demand is stayed
ð Yes ð No
17
Date of stay order
18
Period of stay
From – to –
Part B – Demand details
19.
Details of demand reate
(Amount in Rs. In all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
21.
(19-20)
Balance amount of demand proposed to be recovered under GST laws
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/UT Acts
CST Act
Si
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ble.”.
VIII. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:-
“FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference No.
Date
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1
GSTIN
2
Legal name
<>
3
Trade name, if any
<>
4
Reference No. Vide which demand uploaded in FORM GST DRC-07A
5
Date of FORM GST DRC-07A vide which demand uploaded
6
Government Authority who passed the order creating the demand
ð State/UT ð Centre
<>
7
Old Registration No.
<< Auto, editable>>
8
Jurisdiction under earlier law
<>
9
Act under which demand has been created
<>
10
Tax period for which demand has been created
<>
11
Order No. (original)
<>
12
Order date (original)
<>
13
Latest order No.
<>
14
Latest order date
<>
15
Date of service of the order
<>
16
Name of the officer who has passed the order (o
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