Andhra Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.
G.O.Ms.No. 495 Dated:- 3-11-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
\n(COMMERCIAL TAXES-II)
\nTHE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 16 OF 2017) – TENTH AMENDMENT TO APGST RULES.
\n[G.O.Ms.No. 495, Revenue (Commercial Taxes-II), 03rd November, 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 rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amende<\/p>\n
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\n(ii) in rule 96A, in sub-rule (1), in clause (a), after the words “after the expiry of three months”, the words “, or such further period as may be allowed by the Chief Commissioner,” shall be inserted;
\n(iii) in FORM GST RFD-01,
\n(a) for “Statement-2”, the following Statement shall be substituted, namely:-
\n“Statement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\nSr.No.
\nInvoice details
\nIntegrated tax
\nCess
\nBRC\/FIRC
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet integrated tax and cess (6+7+10-11)
\nNo.
\nDate
\nValue
\nTaxable value
\nAmt.
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n“;
\n(b) for “Statement-4”, the fol<\/p>\n
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