The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Eleventh amendment to APGST Rules
G.O.MS.No. 559 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
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.
AMENDM
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sioner of Central tax shall be deemed to be notified by the Chief Commissioner of State Tax” shall be added.
[(iii) in rule 96, to sub-rule (2), the following provisos shall be added namely:-
“Provided 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
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