Andhara Pradesh Goods and Service Tax (Fifteenth Amendment) Rules, 2018
G.O.Ms.No.082 Dated:- 16-2-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
=============
\nDocument 1
\nRegistered No. HSE-49\/2016
\nNo.133
\nGOVERNME
\nOF ANDHR
\nRA PRADES
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\n\u00e0\u00b0\u2020\u00e0\u00b0\u201a\u00e0\u00b0\u00a7\u00e0\u00b1\u008d\u00e0\u00b0\u00b0\u00e0\u00b0\u00aa\u00e0\u00b1\u008d\u00e0\u00b0\u00b0\u00e0\u00b0\u00a6\u00e0\u00b1\u2021\u00e0\u00b0\u00b6\u00e0\u00b1\u008d \u00e0\u00b0\u00b0\u00e0\u00b0\u00be\u00e0\u00b0\u0153\u00e0\u00b0\u00aa\u00e0\u00b0\u00a4\u00e0\u00b1\u008d\u00e0\u00b0\u00b0\u00e0\u00b0\u00ae\u00e0\u00b1\u0081
\nRIGHT TO
\nINFORMATION
\nTHE ANDHRA PRADESH GAZETTE
\nPUBLISHED BY AUTHORITY
\nPART I EXTRAORDINARY
\nAMARAVATI, FRIDAY FEBRUARY 16, 2018
\n'
\nNOTIFICATIONS BY GOVERNMENT
\nX
\nREVENUE DEPARTMENT
\n(COMMERCIAL TAXES-II)
\nG.1054
\nTHE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO.16
\nOF 2017) AMENDMENT TO APGST RULES, 2017.
\n[G.O.Ms.No.82, Revenue (Commercial Taxes-II), 16th February, 2018.]
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Andhra
\nPradesh Goods and Services Tax Act, 20<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and a half per = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ber, 2017 published in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tax (Rate) dated the 23rd October, 2017 published = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n purposes of this rule, the consignment value of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he e-way bill in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n A of FORM GST EWB-01, or the transporter, may assign the e-way bill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST EWB-01, he = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ere the information in Part A of FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mmonly known as petrol), natural gas or aviation turbine fuel; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n accumulated ITC) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Andhara Pradesh Goods and Service Tax (Fifteenth Amendment) Rules, 2018G.O.Ms.No.082 Dated:- 16-2-2018 Andhra Pradesh SGSTGST – StatesAndhra Pradesh SGSTAndhra Pradesh SGST============= Document 1 Registered No. HSE-49\/2016 No.133 GOVERNME OF ANDHR RA PRADES \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 \u00e0\u00b0\u2020\u00e0\u00b0\u201a\u00e0\u00b0\u00a7\u00e0\u00b1\u008d\u00e0\u00b0\u00b0\u00e0\u00b0\u00aa\u00e0\u00b1\u008d\u00e0\u00b0\u00b0\u00e0\u00b0\u00a6\u00e0\u00b1\u2021\u00e0\u00b0\u00b6\u00e0\u00b1\u008d \u00e0\u00b0\u00b0\u00e0\u00b0\u00be\u00e0\u00b0\u0153\u00e0\u00b0\u00aa\u00e0\u00b0\u00a4\u00e0\u00b1\u008d\u00e0\u00b0\u00b0\u00e0\u00b0\u00ae\u00e0\u00b1\u0081 RIGHT TO INFORMATION THE ANDHRA PRADESH GAZETTE PUBLISHED BY AUTHORITY PART I EXTRAORDINARY AMARAVATI, FRIDAY FEBRUARY 16, 2018 ' … Continue reading “Andhara Pradesh Goods and Service Tax (Fifteenth Amendment) Rules, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10871","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10871"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10871\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\ncent.”, the words “two and a half per cent. of the turnover in the State”
\nshall be substituted;
\n(c) in Sl. No. 3, in column number (3), for the words “half per cent.”, the
\nwords “half per cent. of the turnover of taxable supplies of goods in the
\nState” shall be substituted;
\n(iii) in rule 20, the proviso shall be omitted;
\n(iv) in rule 24, in sub-rule (4), for the figures, letters and word “31st
\nDecember, 2017”, the figures, letters and word “31st March, 2018” shall be
\nsubstituted;
\n(v) after rule31, the following rule shall be inserted, namely:-
\n“31A. Value of supply in case of lottery, betting, gambling and
\nhorse racing.-(1) Notwithstanding anything contained in the
\nprovisions of this Chapter, the value in respect of supplies
\nspecified below shall be determined in the manner provided
\nhereinafter.
\n(2) (a) The value of supply of lottery run by State Governments shall
\nbe deemed to be 100\/112 of the face value of ticket or of the price as
\nnotified in the An<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFebruary 16, 2018] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\n(vi) in rule 43, after sub-rule (2), for the Explanation, the following
\nExplanation shall be substituted, namely:-
\n“Explanation: -For the purposes of rule 42 and this rule, it is hereby
\nclarified that the aggregate value of exempt supplies shall exclude:-
\n(a) the value of supply of services specified in the notification of the
\nGovernment of India in the Ministry of Finance, Department of
\nRevenue No. 42\/2017-Integrated Tax (Rate), dated the 27th
\nOctober, 2017 published in the Gazette of India, Extraordinary, Part
\nII, Section 3, sub-section (i), vide number GSR 1338(E) dated the
\n27th October, 2017;
\n(b) the value of services by way of accepting deposits, extending loans
\nor advances in so far as the consideration is represented by way of
\ninterest or discount, except in case of a banking company or a
\nfinancial institution including a non-banking financial company,
\nengaged in supplying services by way of accepting <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncombination thereof, unique for a financial year;
\ndate of its issue;
\nGoods and Services Tax Identification Number of supplier
\nof common service and original invoice number whose
\ncredit is sought to be transferred to the Input Service
\nDistributor;
\nname, address and Goods and Services Tax Identification
\nNumber of the Input Service Distributor;
\n(vi) taxable value, rate and amount of the credit to be
\ntransferred; and
\n(vii) signature or digital signature of the registered person or
\nhis authorised representative.
\n3
\n4
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\n(b) The taxable value in the invoice issued under clause (a) shall be the
\nsame as the value of the common services.”;
\n(viii) after rule 55, the following rule shall be inserted, namely:-
\n“55A. Tax Invoice or bill of supply to accompany transport of
\ngoods.- The person-in-charge of the conveyance shall carry a copy of
\nthe tax invoice or the bill of supply issued in accordance with the
\nprovisions of rules 46,46<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGazette of India, Extrordinary, Part-II, vide number G.S.R 1272(E)
\ndated the 13th October, 2017 or notification No. 79\/2017-Customs dated
\nthe 13th October, 2017 published in the Gazette of India, Extraordinary,
\nPart-II, section 3, sub-section (i) vide number G.S.R 1299(E) dated 13th
\nOctober, 2017, or all of them, refund of input tax credit, availed in
\nrespect of inputs received under the said notifications for export of
\ngoods and the input tax credit availed in respect of other inputs or input
\nservices to the extent used in making such export of goods, shall be
\ngranted.”
\nwith effect from the 23rd October, 2017, in rule 96,
\n(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of
\ngoods” shall be substituted;
\n(b) in sub-rule (2), for the words “relevant export invoices”, the words
\n“relevant export invoices in respect of export of goods” shall be
\nsubstituted;
\n(c) in sub-rule (3), for the words “the system designated by the Cust<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin the Gazette of India vide number G.S.R 1321 (E) or notification No.
\n78\/2017-Customs dated the 13th October, 2017 published in the
\nGazette of India vide number G.S.R 1272(E) or notification No.
\n79\/2017-Customs dated the 13th October, 2017 published in the
\nGazette of India vide number G.S.R 1299 (E).”;
\n(xi) with effect from e 1st February, 2018, for rule 138, the following rule shall
\nbe substituted, namely:-
\ncommencement of
\n“138. Information to be furnished prior to
\nmovement of goods and generation of e-way bill.- (1) Every registered
\nperson who causes movement of goods of consignment value exceeding fifty
\nthousand rupees-
\n(i)
\nin relation to a supply; or
\n(ii)
\nfor reasons other than supply; or
\n(iii)
\ndue to inward supply from an unregistered person,
\nshall, before commencement of such movement, furnish information relating
\nto the said goods as specified in Part A of FORM GST EWB-01,
\nelectronically, on the common porta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods shall be the value, determined in accordance with the provisions of
\nsection 15, declared in an invoice, a bill of supply or a delivery challan, as the
\ncase may be, issued in respect of the said consignment and also includes the
\ncentral tax, State or Union territory tax, integrated tax and cess charged, if
\nany, in the document.
\n(2) Where the goods are transported by the registered person as a consignor
\nor the recipient of supply as the consignee, whether in his own conveyance or
\na hired one or by railways or by air or by vessel, the said person or the
\nrecipient may generate the e-way bill in FORM GST EWB-01 electronically on
\nthe common portal after furnishing information in Part B of FORM GST EWB-
\n01:
\nProvided that where the goods are transported by railways or by air or
\nvessel, the e-way bill shall be generated by the registered person, being the
\nsupplier or the recipient, who shall furnish, on the common portal, the-\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGST EWB-01 on the common portal in the manner specified in this rule:
\nProvided also that where the goods are transported for a distance of
\nless than ten kilometers within the State or Union territory from the place of
\nbusiness of the consignor to the place of business of the transporter for further
\ntransportation, the supplier or the recipient, or as the case maybe, the
\ntransporter may not furnish the details of conveyance in Part B of FORM GST
\nEWB-01.
\nExplanation 1.- For the purposes of this sub-rule, where the goods are
\nsupplied by an unregistered supplier to a recipient who is registered, the
\nmovement shall be said to be caused by such recipient if the recipient is
\nknown at the time of commencement of the movement of goods.
\nFebruary 16, 2018]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nExplanation 2.- The e-way bill shall not be valid for movement of goods
\nby road unless the information in Part-B of FORM GST EWB-01 has been
\nfurnished except in the case<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnumber to another registered or enrolled transporter for updating the
\ninformation in Part-B of FORM GST EWB-01 for further movement of
\nconsignment:
\nProvided that once the details of the conveyance have been updated by
\nthe transporter in Part B of FORM GST EWB-01, the consignor or recipient,
\nas the case maybe, who has furnished the information in Part-A of FORM
\nGST EWB-01 shall not be allowed to assign the e-way bill number to another
\ntransporter.
\n(6) After e-way bill has been generated in accordance with the provisions of
\nsub-rule (1), where multiple consignments are intended to be transported in
\none conveyance, the transporter may indicate the serial number of e-way bills
\ngenerated in respect of each such consignment electronically on the common
\nportal and a consolidated e-way bill in FORM GST EWB-02maybe generated
\nby him on the said common portal prior to the movement of goods.
\n(7) Where the consignor <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be informed electronically, if the mobile number or the e-mail is
\navailable.
\n(9) Where an e-way bill has been generated under this rule, but goods are
\neither not transported or are not transported as per the details furnished in
\nthe e-way bill, the e-way bill may be cancelled electronically on the common
\nportal, within 24 hours of generation of the e-way bill:
\nProvided that an e-way bill cannot be cancelled if it has been verified in
\ntransit in accordance with the provisions of rule 138B:
\nProvided further the unique number generated under sub-rule (1) shall
\nbe valid for 72 hours for updation of Part B of FORM GST EWB-01.
\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall
\nbe valid for the period as mentioned in column (3) of the Table below from the
\nrelevant date, for the distance, within the country, the goods have to be
\ntransported, as mentioned in column (2) of the said Table:-
\nTable
\nSl. No.
\nDistance
\n(1)
\n(2)
\n1.
\nUp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGST EWB-01 has been furnished by the recipient or the transporter; or
\n(b) recipient, if registered, where the information in Part A of FORM
\nGST EWB-01has been furnished by the supplier or the transporter,
\non the common portal, and the supplier or the recipient, as the case maybe,
\nshall communicate his acceptance or rejection of the consignment covered by
\nthe e-way bill.
\n(12) Where the person to whom the information specified in sub-rule (11)
\nhas been made available does not communicate his acceptance or rejection
\nwithin seventy two hours of the details being made available to him on the
\ncommon portal, it shall be deemed that he has accepted the said details.
\n(13) The e-way bill generated under this rule or under rule 138 of the Goods
\nand Services Tax Rules of any State shall be valid in every State and Union
\nterritory.
\n(14) Notwithstanding anything contained in this rule, no e-way bill is
\nrequired to be generated-
\n(a) where the good<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(g) where the goods being transported are treated as no supply
\nunder Schedule III of the Act.
\nExplanation. The facility of generation and cancellation of e-way bill may also
\nbe made available through SMS.
\n9
\n10
\n10
\nS.
\nNo.
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nANNEXURE
\n[(See rule 138 (14)]
\nDescription of Goods
\n(1)
\n(2)
\n1.
\nLiquefied petroleum gas for supply to household and non
\ndomestic exempted category (NDEC) customers
\n2.
\nKerosene oil sold under PDS
\n3.
\nPostal baggage transported by Department of Posts
\n4.
\n5.
\nNatural or cultured pearls and precious or semi-precious
\nstones; precious metals and metals clad with precious
\nmetal (Chapter 71)
\nJewellery, goldsmiths' and silversmiths' wares and other
\narticles (Chapter 71)
\n6.
\nCurrency
\n7.
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and worked coral (9601)”;
\n[Part-I
\n(xii) with effect from the 1st February, 2018, in rule 138A, in sub<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Amount in Rs.)
\nSr.
\nNo.
\nInvoice details Goods\/
\nServices
\n(G\/S)
\nShipping bill\/ Bill
\nEGM
\nBRC\/
\nNo.
\nDate Value
\nof export
\nPort No. Date Ref Date No. Date
\n\u00e2\u02dc\u0090 code No.
\nDetails
\nFIRC
\n1 2 3
\n4
\n5
\n6 7 8 9 10 11 12
\n(b) after Statement 3A, the following Statement shall be inserted,
\nnamely:-
\n“Statement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on
\npayment of tax)
\n(Amount in Rs.)
\n11
\n12
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nGSTIN
\nof
\nInvoice details Shipping
\nbill\/ Bill
\nIntegrated Cess
\nTax
\nIntegrated
\ntax and
\nrecipie
\nnt
\nof
\nexport\/
\nEndorsed
\ninvoice
\nby SEZ
\n\u00e2\u02dc\u0090 No Date Value No Date Value
\n1
\n2
\n3
\n4
\n5
\n9
\n7
\n8
\n6
\ncess
\ninvolved
\nin debit
\nnote, if
\nany
\n[Part-I
\nIntegrated
\ntax and
\ncess
\ninvolved
\nNet
\nIntegrated
\ntax and
\ncess
\n(8+9+10
\nin credit
\nnote, if
\nany
\n-11)
\n10
\n11
\n12
\n(xv) with effect from the 1st February, 2018, for FORM GST EWB-01 and
\nFORM GST EWB-02, the following <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Place of Delivery shall indicate the PIN Code of place of delivery.
\n5. Reason for Transportation shall be chosen from one of the following:-
\nCode
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\n16
\n7
\n00
\n8
\n6
\nRecipient not
\nknown
\nLine Sales
\n0
\nSales Return
\nExhibition or fairs
\nFor own use
\nOthers
\n14
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nConsolidated E-Way Bill No. :
\nConsolidated E-Way Bill Date :
\nGenerator
\nVehicle Number
\nNumber of E-Way
\nBills
\nE-Way Bill Number
\n(xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the
\nletters “UT”, at both places where they occur, the words “Union territory”shall
\nbe substituted;
\n(xvii) with effect from the 1st February, 2018, in FORM GST INV-01, for the
\nletters “UT”, the words “Union territory”shall be substituted.
\nDr. D. SAMBASIVA RAO,
\nSpecial Chief Secretary to Government.
\nX
\nPublished and Uploaded by the Commissio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n