Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2019 – GST – States – G.O.MS.No. 179 – Dated:- 19-2-2019 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 179 Dated: 19-02-2019 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 on recommendations of the Goods and Service Tax Council hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT) Dept, Dated. 22.06.2017 as subsequently amended namely,- 2) These rules may be called the Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2019. AMENDMENTS 1. In the Andhra Pradesh Goods and Services Tax Rules, 2017, in Chapter-II, in the heading, for the words Composition Rules , the words, Composition Levy shall be substituted. 2. In rule 7, in the Table, against serial number (3), in column (3), for the word goo
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t on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply. Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section. (2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule . 5. after rule 21, the following rule shall be inserted, namely:- Rule 21A. Suspension of registration.- (1) Where a registe
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er sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect. . 6. after rule 41, the following rule shall be inserted, namely:- Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within the State.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilized input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Chief Commissioner: Provided
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(a) shall be omitted. 9. in rule 53,- i) in sub-rule (1), after the expression section 31 , the expression and credit or debit notes referred to in section 34 shall be omitted; ii) in sub-rule (1) clause (c) shall be omitted; iii) in sub-rule (1) clause (i) shall be omitted; iv) aftersub-rule (1), the following sub-rule shall be inserted, namely:- (1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (d) date of issue of the document; (e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (f) n
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ng sub-rule shall be substituted, namely:- (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration or where an intimation to pay tax under composition scheme or to withdraw from such scheme has been submitte
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it or a Special Economic Zone developer; . 15. in rule 91,- i) in sub-rule(2), the following proviso shall be inserted, namely:- Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer. ; ii) in sub-rule (3), the following proviso shall be inserted, namely:- Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued. . 16. in rule 92, in sub-rule (4), the following provisos shall be inserted, namely:- Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer: Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued. . 17. in rule 96A ,- 18. i) in the marginal heading, for the words Ref
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ction 25 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name of transferor, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name of transferee, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 8. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Datedd/mm/yyyy Instructions: 1. Transferor refers to the registered person who has an existing registration in a State or Union territory. 2. Transferee refers to the place of business for which a separate registration has been obtained under rul
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ver Out of turnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 ; 24) in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name – Designation / Status . 25. in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name – Designation / Status . 26) in FORM GST APL-01,- A. for clause 15, the following clause shall be substituted, namely:- 15.Detai
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sh Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11 ; 1. Interest 2. Penalty 3. Late fee 4. Others (specify) (b) after clause 17, the following shall be inserted, namely:- 18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15(item (a)), if any Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 . Admitted amount [in the Table in sub-clause (a) of clause 15 (item (a))] 27. in FORM GST APL-05 ,- (a) in clause 14,- (i) in sub-clause (a), in the Table, for the brackets, figures and words (20% of disputed tax) , the brackets, figures, word
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