Ninth amendment to APGST Rules
G.O.MS.No. 488 Dated:- 31-10-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
\nREVENUE (COMMERCIAL TAXES-II) DEPARTMENT
\nG.O.MS.No. 488 Dated: 31-10-2017
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
\nThese rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.
\nThey shall be deemed to have come into force with effect on and from 13th October, 2017.
\nAMENDMENTS
\nIn the said Rules,-
\n(i) in rule 3<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d of ninety days from the day on which such person commences to pay tax under section 10: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n etter “See rule 3(3) and 3(3A)” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Ninth amendment to APGST RulesG.O.MS.No. 488 Dated:- 31-10-2017 Andhra Pradesh SGSTGST – StatesAndhra Pradesh SGSTAndhra Pradesh SGSTGOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 488 Dated: 31-10-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby makes … Continue reading “Ninth amendment to APGST Rules”<\/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-9523","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9523","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=9523"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9523\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
\n(ii) after rule 46, the following rule shall be inserted, namely:-
\n “46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
\n(iii) in rule 54, in sub-rule (2),
\n (a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;<\/p>\n
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\n(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/
\nBill of export
\nIntegrated
\nTax
\nCess
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nRate
\nTaxable value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n6A. Exports
\n6B. Supplies made to SEZ unit or
\nSEZ
\nDeveloper
\n6C. Deemed exports
\n(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
\n “4. Zero rated supplies made to SEZ and deemed exports
\nGSTIN of recipient
\nInvoice details
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nRate
\nTaxable value
\nTax amount
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n4A.Suppies made to SEZ unit or SEZ\n<\/p>\n
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