Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.
G.O.MS.No. 581 Dated:- 8-12-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
\n–
\nREVENUE (COMMERCIAL TAXES-II) DEPARTMENT
\nG.O.MS.No. 581 Dated: 08-12-2017
\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, on the recommendation of the Goods and Services Tax Council, 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) Dept., Dt.22-06-2017 as subsequently amended.
\n1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.
\n(ii) They shall be deemed to have come into force with effect on and from 15th November,2017.
\nAMENDMENTS
\n2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, –
\n(i) in rule 43<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rules 89(1) and 97A] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.G.O.MS.No. 581 Dated:- 8-12-2017 Andhra Pradesh SGSTGST – StatesAndhra Pradesh SGSTAndhra Pradesh SGSTGOVERNMENT OF ANDHRA PRADESH – REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 581 Dated: 08-12-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 … Continue reading “Andhra Pradesh Goods and Services Tax (Twelth 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-9616","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9616","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=9616"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9616\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iv) after rule 107, the following rule shall be inserted, namely:-
\n“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
\n(v) after rule 109, the following rule shall be inserted, n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
\n1.
\nGSTIN \/ Temporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period (if applicable)
\nFrom To
\n6.
\nAmount of Refund Claimed (Rs)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of Refund Claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods\/services- without payment of tax (accumulated ITC)
\n(d)
\nITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
\n(e)
\nOn account of supplies made to SEZ unit\/SEZ developer(with payment of tax)
\n(f)
\nOn account of supplies made to SEZ unit\/SEZ developer (without payment of tax)
\n(g)
\nRecipient of deemed export
\nDECLARATION [secon<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n8. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and nothing has been concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n(Amount in Rs.)\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5.
\nReason of Refund
\n6.
\nFinancial Year
\n7.
\nMonth
\n8.
\nOrder No.:
\n9.
\nOrder issuance Date:
\n10.
\nPayment Advice No.:
\n11.
\nPayment Advice Date:
\n12.
\nRefund Issued To:
\nDrop down: Taxpayer\/Consumer Welfare Fund
\n13.
\nIssued by:
\n14.
\nRemarks:
\n15.
\nType of Order
\nDrop Down: RFD- 04\/ 06\/ 07 (Part A)
\n16.
\nDetails of Refund Amount (As per the manually issued Order):
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/UT tax
\nCess
\nTax
\nInterest
\nPenalty
\nFees
\nOthes
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthes
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthes
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthes
\nTotal
\na. Refund amount claimed
\nb. Refund Sanctioned on provisional basis
\nc. Remaining Amount
\nd. Refund amount inadmissible
\ne. Gross amount to be paid
\nf. Interest (if any)
\ng. Amount adjusted against outstanding demand under the existing law or under the Act
\nh. Net amount to be paid
\n17.
\nAttachments (Orders)
\nRFD-04; RFD- 06; RFD 07 (Part A)
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDe<\/p>\n
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