The Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
G.O.Ms.No.018 Dated:- 10-1-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
\n(Commercial Taxes-II)
\n [G.O.Ms.No.018, Revenue (Commercial Taxes-II), 10th January, 2018.]
\nNOTIFICATION
\nIn exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government 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) Department Dated : 22-06-2017 as subsequently Amended.
\n1. i) These Rules may be called the Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
\nii) They shall come into force with effect on and from 21st December, 2017.
\n2. In the Andhara Pradesh Goods and Services Tax Rules, 2017,-
\n(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, name<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x paid on outward supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t been complied with in respect of the amount refunded. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.G.O.Ms.No.018 Dated:- 10-1-2018 Andhra Pradesh SGSTGST – StatesAndhra Pradesh SGSTAndhra Pradesh SGSTREVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.018, Revenue (Commercial Taxes-II), 10th January, 2018.] NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 … Continue reading “The Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2017.”<\/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-10875","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10875","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=10875"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10875\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union territory Tax
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union territory Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n";
\n(c) after Statement 5A, the following Statement shall be inserted, namely:-
\n"Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in Rs)
\nSl.No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/Details of invoices of inward supplies in case refund is claimed by recipient
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n;"
\n(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
\n"DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation \/ Status";
\n(iii) in FORM GST RFD-01A,-
\n(a) in Table 7, in clause (g), for the words "Recipient of deemed export", the words "Recipient of deemed export supplies\/ Supplier of deemed export supplies" shall be substituted;
\n(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
\n"DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by supplier
\nI hereby declare that the refund has been clai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n