Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2019
G.O.MS.No. 179 Dated:- 19-2-2019 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
\nREVENUE (COMMERCIAL TAXES-II) DEPARTMENT
\nG.O.MS.No. 179
\nDated: 19-02-2019
\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 on recommendations of the Goods and Service Tax Council hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT) Dept, Dated. 22.06.2017 as subsequently amended namely,-
\n2) These rules may be called the Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2019.
\nAMENDMENTS
\n1. In the Andhra Pradesh Goods and Services Tax Rules, 2017, in Chapter-II, in the heading, for the words “Composition Rules”, the words, “Composition Levy” shall be substituted.
\n2. In r<\/p>\n
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\niii) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.
\nExplanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.
\n(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule”.
\n5. after rule 21, the fol<\/p>\n
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\n(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.”.
\n6. after rule 41, the following rule shall be inserted, namely:-
\n“Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within the State.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilized input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, ei<\/p>\n
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\nii) in sub-rule (2), in the Explanation, clause (a) shall be omitted.
\n9. in rule 53,-
\ni) in sub-rule (1), after the expression “section 31”, the expression “and credit or debit notes referred to in section 34” shall be omitted;
\nii) in sub-rule (1) clause (c) shall be omitted;
\niii) in sub-rule (1) clause (i) shall be omitted;
\niv) aftersub-rule (1), the following sub-rule shall be inserted, namely:-
\n“(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
\n(a) name, address and Goods and Services Tax Identification Number of the supplier;
\n(b) nature of the document;
\n(c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “\/” respectively, and any combination thereof, unique for a financial year;
\n(d) date of issue of the doc<\/p>\n
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\niii) for sub-rule (8), the following sub-rule shall be substituted, namely:-
\n“(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
\n(a) furnish the details of outward and inward supplies;
\n(b) furnish monthly, quarterly, annual or final return;
\n(c) make deposit for credit into the electronic cash ledger;
\n(d) file a claim for refund;
\n(e) file an application for amendment or cancellation of registration;
\n(f) furnish information for generation of e-way bill;
\n(g) furnish details of challan in FORM GST ITC-04;
\n(h) file an application for amendment or cancellation of enrolment under rule 58; and
\n(i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme:
\nProvided that where any application relating to a claim for refund o<\/p>\n
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\n15. in rule 91,-
\ni) in sub-rule(2), the following proviso shall be inserted, namely:-
\n“Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”;
\nii) in sub-rule (3), the following proviso shall be inserted, namely:-
\n“Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.”.
\n16. in rule 92, in sub-rule (4), the following provisos shall be inserted, namely:-
\n“Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer:
\nProvided further that the payment advice in FORM GST RFD-05 shall be required to be reval<\/p>\n
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\n22. after FORM GST ITC-02, the following form shall be inserted, namely:-
\nFORM GST ITC-02A
\n[See rule 41A]
\nDeclaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
\n1.
\nGSTIN of transferor
\n2.
\nLegal name of transferor
\n3.
\nTrade name of transferor, if any
\n4.
\n GSTIN of transferee
\n5.
\nLegal name of transferee
\n6.
\nTrade name of transferee, if any
\n7. Details of ITC to be transferred
\nTax
\nAmount of matched ITC available
\nAmount of matched ITC to be transferred
\n1
\n2
\n3
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated Tax
\nCess
\n8. Verification
\nI __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
\nSignature of authorised signatory _______________________________________
\nName _______________________________________
\nDesignation\/Status ___________________<\/p>\n
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\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n5
\n(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
\n“Quarter
\nRate
\nOriginal details
\nRevised details
\nTotal Turnover
\nOut of turnover reported in (3), turnover of services
\nCentral Tax
\nState\/UT Tax
\nTotal Turnover
\nOut of turnover reported in (7), turnover of services
\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10”;
\n24) in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:-
\n“DECLARATION [rule 89(2)(f)]
\nI hereby declare that tax has not been collected from the Special Economic Zone unit \/the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.
\nSignature
\nName –
\nDesignation \/ Status”.
\n25. in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:-
\n“DECLARATION [rule 89(2)(f)]
\nI hereby declare that tax h<\/p>\n
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\nSr. No.
\nDescription
\nTax payable
\nPaid through Cash\/ Credit Ledger
\nDebit entry no.
\nAmount of tax paid
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n1.
\n Integrated
\nCash Ledger
\ntax
\nCredit Ledger
\n2.
\nCentral tax
\nCash Ledger
\nCredit Ledger
\n3.
\nState\/UT tax
\nCash Ledger
\nCredit Ledger
\n4.
\nCESS
\nCash Ledger
\nCredit Ledger
\n (c) Interest, penalty, late fee and any other amount payable and paid
\nSr. No.
\nDescription
\nAmount payable
\nDebit entry no.
\nAmount paid
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCESS
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11″;
\n1.
\nInterest
\n2.
\nPenalty
\n3.
\nLate fee
\n4.
\nOthers (specify)
\n(b) after clause 17, the following shall be inserted, namely:-
\n“18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Tabl<\/p>\n
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