SECTION 23, READ WITH SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 SUMMARY : -NOTIFIED PERSONS NOT LIABLE FOR REGISTRATION NOTIFICATION G.O.MS.NO. 566, DATED 24-11-2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) (hereafter… Read More »
SECTION 47, READ WITH SECTION 128, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – SUMMARY : WAIVER OF LATE FEE FOR ALL REGISTERED PERSONS WHO FAILED TO FURNISH RETURN IN FORM GSTR-3B FOR MONTH OF OCTOBER, 2017 ONWARDS BY DUE DATE NOTIFICATION G.O.MS.NO. 565, DATED 24-11-2017 In exercise of the powers conferred by… Read More »
SECTION 18 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 45 OF THE STATE GOODS AND SERVICES TAX RULES, 2017 – SUMMARY : TIME LIMIT FOR MAKING A DECLARATION, IN FORM GST ITC-04 IN RESPECT OF GOODS DISPATCHED TO A JOB WORKER OR RECEIVED FROM A JOB WORKER OR SENT… Read More »
SECTION 39, READ WITH SECTION 168, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 62 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – SUMMARY – EXTENSION OF DATE FOR FILING RETURN BY A COMPOSITION SUPPLIER, IN FORM GSTR-4 FOR QUARTER JULY TO SEPTEMBER, 2017 –SUPERSESSION OF NOTIFICATION… Read More »
SECTION 37 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – RETURNS – FURNISHING DETAILS OF OUTWARD SUPPLIES SUMMARY : EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-1 FOR QUARTERS JULY-SEPTEMBER, 2017, OCTOBER-DECEMBER, 2017 AND JANUARY-MARCH, 2018 NOTIFICATION G.O.MS.NO. 562, DATED 24-11-2017 SUPERSEDED BY NOTIFICATION G.O.Ms.No.32, DATED 24-1-2018 In exercise of the powers conferred by… Read More »
ANDHRA PRADESH GOODS AND SERVICES TAX (SEVENTH AMENDMENT) RULES, 2017 CORRIGENDUM TO NOTIFICATION G.O.Ms.No.459, DATED 16-10-2017 NOTIFICATION G.O.MS.NO.561, DATED 24-11-2017 In the notification issued vide Go.Ms.No.459, Revenue (Commercial Taxes-II) Department, dated the 16th October, 2017, the para-4 mentioned as, “In rule 122, in clause (b), after the words “Commissioners of State tax or Central tax”, the words… Read More »
SECTION 47, READ WITH SECTION 128, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – RETURNS – LEVY OF LATE FEE SUMMARY : WAIVER OF LATE FEE PAYABLE FOR ALL REGISTERED PERSONS WHO FAILED TO FURNISH RETURN IN FORM GSTR-3B FOR MONTHS OF AUGUST AND SEPTEMBER, 2017 BY DUE DATE NOTIFICATION G.O.MS.NO. 560, DATED… Read More »
ANDHRA PRADESH GOODS AND SERVICES TAX (ELEVENTH AMENDMENT) RULES, 2017 SUMMARY : AMENDMENT IN RULES 24, 45, 96 & 96A NOTIFICATION G.O.MS.NO. 559, DATED 24-11-2017 In 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 recommendations of the Goods and… Read More »
GST ITC 4 Due Dates Details of goods/capital goods sent to job worker and received back [ Rule 45(3) of CGST Rules 2017 ] Notification No 38/2019 Central Tax :Dated 31.08.2019 : GST ITC 4 not required to be Filed for July, 2017 to March 2019 Quarter Original /Extended Due Date Condition Reference October to December 2018… Read More »
GSTR 5A Due Date Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India [ Rule 64 of CGST Rules 2017] Month Original /Extended Due Date Condition Reference March 2018 Original 20th April 2018 Rule 64 of CGST Rules 2017 February 2018… Read More »