SECTION 55 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – REFUND IN CERTAIN CASES – NOTIFIED SPECIALISED AGENCIES ENTITLED TO CLAIM A REFUND OF TAXES PAID ON SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY THEM NOTIFICATION G.O.MS.NO. 266, DATED 29-6-2017 In exercise of the powers conferred by section 55 of the… Read More »
SECTION 54 OF THE ANDHRA PRADESH GST ACT, 2017 – REFUND OF TAX – NO REFUND OF UNUTILISED INPUT TAX CREDIT U/S 54(3) IN CASE OF SUPPLY OF SERVICES SPECIFIED IN SUB-ITEM (b) OF ITEM 5 OF SCHEDULE II NOTIFICATION G.O.MS.NO. 265, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 54… Read More »
SECTION 54 OF THE ANDHRA PRADESH GST ACT, 2017 – REFUND OF TAX – NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED WHERE RATE OF TAX ON INPUT IS HIGHER THAN RATE OF TAX ON OUTPUT SUPPLIES OF SUCH GOODS NOTIFICATION G.O.MS.No.264, DATED 29-6-2017 AS AMENDED… Read More »
SECTION 50, READ WITH SECTIONS 54 AND 56, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – INTEREST ON DELAYED PAYMENT OF TAX – NOTIFIED RATE OF INTEREST UNDER SECTIONS 50(1)/(3), 54(12) AND 56 AND ITS PROVISO NOTIFICATION G.O.MS.No.263, DATED 29-6-2017 In exercise of the powers conferred by sub-sections (1) and (3) of section… Read More »
SECTION 7 OF THE ANDHRA PRADESH GST ACT, 2017 – SUPPLY, SCOPE OF – NOTIFIED SUPPLIES WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR AS A SUPPLY OF SERVICES NOTIFICATION G.O.MS.NO. 261, DATED 29-6-2017 In exercise of the powers conferred by sub-section (2) of section 7 of the Andhra Pradesh Goods and Services… Read More »
SECTION 9, READ WITH SECTIONS 11 AND 16, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – NOTIFIED RATE OF STATE TAX TO BE LEVIED ON INTRA-STATE SUPPLY OF SERVICES NOTIFICATION G.O.Ms.NO. 259, DATED 29-6-2017 [AS AMENDED UP TO DATE] In exercise of the powers conferred by sub-section… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – NOTIFIED RATE OF STATE TAX TO BE LEVIED ON INTRA-STATE SUPPLIES OF GOODS NOTIFICATION G.O.Ms.NO. 258, DATED 29-6-2017 [AS AMENDED UP TO DATE] In exercise of the powers conferred by sub-section (1) of section 9 of the… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY ELECTRONIC COMMERCE OPERATOR NOTIFICATION G.O.MS.NO. 257, DATED 29-6-2017 AS AMENDED BY NOTIFICATION G.O.MS.NO. 384, DATED 22-8-2017 In exercise of the powers conferred by… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF SERVICES NOTIFICATION NO. G.O.MS.NO. 256, DATED 29-6-2017 AS AMENDED BY NOTIFICATION G.O.MS.NO. 383, DATED 22-8-2017, NOTIFICATION G.O.MS.No.490, DATED 3-11-2017 AND NOTIFICATION G.O.Ms.NO.90, DATED 19-2-2018 In exercise of the powers conferred by sub-section (3) of… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS NOTIFICATION G.O.MS.NO. 255, DATED 29-6-2017 AS AMENDED BY NOTIFICATION G.O.MS.NO. 492, DATED 3-11-2017 AND NOTIFICATION G.O.MS.NO. 554, DATED 17-11-2017 In exercise of the powers conferred by sub-section (3) of section 9 of… Read More »