GST – States – G.O.MS. No. 459 – Dated:- 16-10-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS. No. 459 Dated: 16-10-2017 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 amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in GO.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017, as subsequently amended. (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect on and from 15th September, 2017. AMENDMENTS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; (3) after rule 120, the following rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further pe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Notification issued in G.O.Ms.No.457, Revenue (CT-II) Dept., Dt.16-10-2017. (7) With effect on and from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140 (4) (a) and Section 140(9) shall be inserted; (ii) in Serial No. 7(a), in the tabl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =