Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.
G.O.MS.No. 581 Dated:- 8-12-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
–
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 581 Dated: 08-12-2017
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 recommendation 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.
1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.
(ii) They shall be deemed to have come into force with effect on and from 15th November,2017.
AMENDMENTS
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 43
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN / Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State/UT tax
Integrated tax
Cess
Total
7.
Grounds of Refund Claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods/services- without payment of tax (accumulated ITC)
(d)
ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/SEZ developer(with payment of tax)
(f)
On account of supplies made to SEZ unit/SEZ developer (without payment of tax)
(g)
Recipient of deemed export
DECLARATION [secon
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
5.
Reason of Refund
6.
Financial Year
7.
Month
8.
Order No.:
9.
Order issuance Date:
10.
Payment Advice No.:
11.
Payment Advice Date:
12.
Refund Issued To:
Drop down: Taxpayer/Consumer Welfare Fund
13.
Issued by:
14.
Remarks:
15.
Type of Order
Drop Down: RFD- 04/ 06/ 07 (Part A)
16.
Details of Refund Amount (As per the manually issued Order):
Description
Integrated Tax
Central Tax
State/UT tax
Cess
Tax
Interest
Penalty
Fees
Othes
Total
Tax
Interest
Penalty
Fees
Othes
Total
Tax
Interest
Penalty
Fees
Othes
Total
Tax
Interest
Penalty
Fees
Othes
Total
a. Refund amount claimed
b. Refund Sanctioned on provisional basis
c. Remaining Amount
d. Refund amount inadmissible
e. Gross amount to be paid
f. Interest (if any)
g. Amount adjusted against outstanding demand under the existing law or under the Act
h. Net amount to be paid
17.
Attachments (Orders)
RFD-04; RFD- 06; RFD 07 (Part A)
Date:
Place:
Signature (DSC):
Name:
De
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
