The Andhra Pradesh Goods And Services Tax (Fourteenth Amendment) Rules, 2017
G.O.Ms.No.035 Dated:- 24-1-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
=============
\nDocument 1Registered No. HSE-49\/2016
\nGOVERNME
\nOF ANDHR
\nRA PRADES
\nRIGHT TO
\nINFORMATION
\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
\nTHE ANDHRA PRADESH GAZETTE
\nPUBLISHED BY AUTHORITY
\nPART I EXTRAORDINARY
\nNo.72
\nAMARAVATI, WEDNESDAY, JANUARY 24, 2018
\nG.979
\nNOTIFICATIONS BY GOVERNMENT
\nX
\nREVENUE DEPARTMENT
\n(Commercial Taxes-II)
\nFOURTEENTH AMENDMENT TO ANDHRA PRADESH GOODS AND SERVICES TAX
\nRULES.
\n[G.O.Ms.No.35, Revenue (Commercial Taxes-II), 24th January, 2018.]
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Andhra
\nPradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the
\nGovernment hereby makes the f<\/p>\n
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\nwith effect from a date earlier than the date of submission of the
\napplication in FORM GST REG-14 on the common portal except with
\nthe order of the Chief Commissioner for reasons to be recorded in
\nwriting and subject to such conditions as the Chief Commissioner may,
\nin the said order, specify.”;
\nIn rule 89, for sub-rule (4), the following shall be substituted,
\nnamely:-
\n“(4) In the case of zero-rated supply of goods or services or both
\nwithout payment of tax under bond or letter of undertaking in
\naccordance with the provisions of sub-section (3) of section 16 of the
\nIntegrated Goods and Services Tax Act, 2017 (13 of 2017), refund of
\ninput tax credit shall be granted as per the following formula –
\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover
\nof zero-rated supply of services) x Net ITC\u00c3\u00b7Adjusted Total Turnover
\nWhere, –
\n(A)
\n(B)
\n(C)
\n(D)
\n(E)
\n“Refund amount” means the maximum refund that is admissible;
\n“Net ITC” means input tax credit availed on inputs and input<\/p>\n
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\nservices has not been completed during the relevant period;
\n“Adjusted Total turnover” means the turnover in a State or a
\nUnion territory, as defined under clause (112) of section 2,
\nexcluding –
\n[Part-I
\nJanuary 24, 2018]
\n(iv)
\n(F)
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n(a) the value of exempt supplies other than zero-rated supplies
\nand
\n(b) the turnover of supplies in respect of which refund is claimed
\nunder sub-rules (4A) or (4B) or both, if any, during the relevant
\nperiod;
\n“Relevant period” means the period for which the claim has been
\nfiled.
\n(4A) In the case of supplies received on which the supplier has availed
\nthe benefit of notification issued vide G.O.Ms No.496 Revenue (CT-II)
\nDt.03.11.2017, refund of input tax credit, availed in respect of other
\ninputs or input services used in making zero-rated supply of goods or
\nservices or both, shall be granted.
\n(4B) In the case of supplies received on which the supplier has availed
\nthe benefit of notification issued vide G.O.Ms No.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncovered under a single tax invoice exceeds five thousand rupees,
\nexcluding tax paid, if any” shall be omitted;
\n(v) In rule 96 –
\n(a) in the heading, after the words “paid on goods”, the words “or
\nservices” shall be inserted;
\n(b) after sub-rule (8), the following sub-rule shall be added, namely:-
\n“(9) The persons claiming refund of integrated tax paid on export of
\ngoods or services should not have received supplies on which the
\nsupplier has availed the benefit of notification issued in G.O.Ms No.496
\nRevenue (CT-II) Dt.03.11.2017or notification issued inG.O.Ms No.487
\nRevenue (CT-II) Dt.31.10.2017or notification No. 41\/2017-Integrated
\nTax (Rate) dated 23rd October, 2017.”;
\nNote: This amendment shall be deemed to have come into force with effect
\non and from 23-10-2017.
\n(vi)
\nfor FORM GST REG-10, the following form shall be substituted,
\nnamely:-
\n3
\n4
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n(i)
\n(!!)
\n(iii)
\n“Form GST REG-10\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAddress of the Authorised Signatory
\nAddress line 2
\nAddress line 3
\n2.
\nDate of commencement of the online
\nservice in India.
\nDD\/MM\/YYYY
\n[Part-I
\nUniform Resource Locators (URLS) of the website through which taxable services
\nare provided:
\n3
\n1.
\n2.
\n3…
\n4
\nJurisdiction
\nCenter
\nBengaluru West, CGST
\nCommissionerate
\nJanuary 24, 2018] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nDetails of Bank Account of representative in India(if appointed)
\nAccount
\n5
\nNumber
\nBank Name
\nDocuments Uploaded
\n6
\n1.
\n2.
\n3
\n4.
\nType of account
\nBranch
\nAddress
\nIFSC
\nA customized list of documents required to be uploaded (refer Instruction) as
\nper the field values in the form
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is
\ntrue and correct to the best of my knowledge and belief and nothing has been
\nconcealed therefrom.
\nI,
\nhereby declare that I am authorised to sign on behalf of
\nthe Registrant. I would charge and collect tax liable from the non-assesse
\nonline recipient located in taxable te<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmay be uploaded.
\nProof of :
\nScanned copy of the passport of the Non-resident tax payer with VISA
\ndetails. In case of Company\/Society\/LLP\/FCNR\/ etc. person who is
\nholding power of attorney with authorisation letter.
\nScanned copy of Certificate of Incorporation if the Company is
\nregistered outside India or in India
\nScanned copy of License is issued by origin country
\nScanned copy of Clearance certificate issued by Government of India
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook \/ one page of Bank
\nStatement
\nOpening page of the Bank Passbook held in the name of the Proprietor
\n\/ Business Concern – containing the Account No., Name of the Account
\nHolder, MICR and IFSC and Branch details.
\nScanned copy of documents regarding appointment as representative
\nin India, if applicable
\n5
\n6
\n5.
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form,
\nAuthorisation <\/p>\n
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\nsuch persons. The authentication will be done through
\nElectronic Verification Code (EVC).
\n2. Appointed representative in India shall have the meaning as
\nspecified under section 14 of Integrated Goods and Services
\nTax Act, 2017.”;
\n(vii) in FORM GST REG-13,
\na. in PART-B, in the TABLE at serial no. 4, in column No.2, for the
\nwords, “Address of the entity in State” the words, “Address of the
\nentity in respect of which the centralized UIN is sought”, shall be
\nsubstituted.
\nb. in the Instructions for the words, “Every person required to
\nobtain a unique identity number shall submit the application
\nelectronically” the words, “Every person required to obtain a
\nunique identity number shall submit the application electronically
\nor otherwise. ” shall be substituted.
\n(viii) for the FORM GSTR-11, the following form shall be substituted,
\nnamely:-
\nForm GSTR -11
\n[See rule 82]
\nStatement of inward supplies by persons having Unique Identification
\nNumber (UIN)
\nYear
\nTax
\nPeri<\/p>\n
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\n(ix) for FORM GST RFD-10, the following form shall be substituted,
\nnamely:-
\n“FORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any
\nMultilateral Financial Institution and Organization, Consulate or
\nEmbassy of foreign countries, etc.
\n1. UIN :
\n2. Name:
\n3. Address
\n:
\n4. Tax Period (Quarter)
\n: From
\nTo
\n7
\n8
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n5. ARN and date of GSTR11
\nDate
\n: ARN
\n6. Amount of Refund Claim:
\n:
\nState
\nCentral
\nTax
\nState\/UT Tax
\nIntegrated
\nCess
\nTax
\nTotal
\n7. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nc. Name of the Bank
\nd. Name of the Account Holder\/Operator
\ne. Address of Bank Branch
\nf. IFSC
\ng. MICR
\n8. Verification:
\nI
\nas an authorised representative of > hereby solemnly affirm and
\ndeclare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been concealed
\nthere from.
\nThat we are eligible to claim such refund as specified agency of
\nUNO\/Mu<\/p>\n
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