The Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
G.O.Ms. No. 382 Dated:- 22-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
\n(COMMERCIAL TAXES-11)
\n [GO.Ms. No. 382, Revenue (Commercial Taxes-II), 22nd August, 2017.]
\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 of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,
\n(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
\n(ii) in rule 17, with<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 01″ under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ub-section (9) of section 25 of the Act) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.G.O.Ms. No. 382 Dated:- 22-8-2017 Andhra Pradesh SGSTGST – StatesAndhra Pradesh SGSTAndhra Pradesh SGSTREVENUE DEPARTMENT (COMMERCIAL TAXES-11) [GO.Ms. No. 382, Revenue (Commercial Taxes-II), 22nd August, 2017.] NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, … Continue reading “The Andhra Pradesh Goods and Services Tax (Fifth 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-7471","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7471","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=7471"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7471\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(v) in rule 87,-
\n(a) in sub-rule (2), the following provisos shall be added, namely:-
\n “Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
\n Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. “,
\n(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
\n “Provided further that a person supplying online information and database access or retrieval services from a place outside India to a no<\/p>\n
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\n“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
\n(x) With effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:-
\n“FORM GST REG-13
\n[See Rule 17]
\nApplication\/Form for grant of Unique Identity Number (UIN) to UN Bodies\/ Embassies \/others
\nState \/UT – District –
\nPART A
\n(i)
\nName of the Entity
\n(ii)
\nPermanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nPAN of Authorised Signatory
\n(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\n(v)
\nEmail Address of the Authorised Signatory
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nPAR<\/p>\n
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\nAre you a citizen of India?
\nYes \/ No
\nPassport No. (in case of foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the Premises\/Building
\nRoad\/Street
\nTown\/City\/Village
\nDistrict
\nBlock\/Taluka
\nState
\nPIN Code
\n8.
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nBranch Address
\n9.
\nDocuments Uploaded
\nThe authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution \/ power of attorney, authorizing the applicant to represent the entity.
\nOr
\nThe proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution \/ power of attorney, authorizing the applicant to represent the UN Body \/ Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body\/ Embassy etc.
\n10.
\nV<\/p>\n
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