GST – States – G.O.MS.No. 488 – Dated:- 31-10-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 488 Dated: 31-10-2017 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 hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- These rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017. They shall be deemed to have come into force with effect on and from 13th October, 2017. AMENDMENTS In the said Rules,- (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything con
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d 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) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of services made during a month at the end of the mont
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o rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A.Suppies made to SEZ unit or SEZ Developer 4B. Deemed exports (viii) in FORM GSTR-4, after instruction no.9, the following shall be added, namely:- 10. For the tax periods July, 2017 to September, 2017 and October, 2017 to Decemb
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