GST – States – G.O.MS.No. 559 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 559 Dated: 24-11-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued vide G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended. AMENDMENTS 1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017. (ii) They shall be deemed to have come into force with effect on and
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vided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, to sub-rule (2), the following provisos shall be added namely:- Provided that where the date for furnishing the details of outward
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