SECTION 39 OF THE ANDHRA PRADESH GST ACT, 2017 – RETURNS – FURNISHING OF – EXTENSION OF TIME LIMIT FOR FILING GSTR-3 NOTIFICATION NO. CCW/GST/74/2015-4, DATED 8-8-2017 In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Andhra Pradesh Goods and Services Act, 2017 (16 of 2017),… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – SGST RATE SCHEDULE NOTIFIED UNDER SECTION 9(1) – CORRIGENDUM TO NOTIFICATION G.O.MS.NO. 258, DATED 30-6-2017 NOTIFICATION G.O.MS.NO. 310, DATED 24-7-2017 In the notification issued by the Government of Andhra Pradesh in G.O.Ms.No. 258, Revenue (Commercial Taxes-II) Department, dated… Read More »
SECTION 68 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 138 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – INSPECTION OF GOODS IN MOVEMENT – NOTIFIED DOCUMENTS KNOWN AS E-WAY BILL NOTIFICATION G.O.MS.NO.309, DATED 24-7-2017 Whereas, Section 68 of the Andhra Pradesh Goods and Services Tax Act, 2017… Read More »
SECTION 17 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – APPORTIONMENT OF CREDIT AND BLOCKED CREDITS – KEEPING IN ABEYANCE NOTIFICATION G.O.Ms.NO.276, DATED 30-6-2017 NOTIFICATION G.O.MS.NO.291, DATED 14-7-2017 In exercise of the powers conferred by sub-clause (iii) (A) of clause (b) of sub-section (5) of section 17 of the Andhra Pradesh Goods and… Read More »
ANDHRA PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 44, 96, 103, 117, 119; INSERTION OF RULES 96A, 139, 140, 141, 142, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 158, 159, 160, 161, 162 AND SUBSTITUTION OF FORM GST-RFD-01, FORM GST-RFD-02, FORM… Read More »
SECTION 17 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – APPORTIONMENT OF CREDIT AND BLOCKED CREDITS – AVAILABILITY OF INPUT TAX CREDIT OF RENT-A-CAB, LIFE INSURANCE AND HEALTH INSURANCE IN CASE PROVISIONS OF THESE SERVICES IS OBLIGATORY FOR AN EMPLOYER TO PROVIDE TO ITS EMPLOYEES NOTIFICATION G.O.MS.NO. 276, DATED 30-6-2017 In exercise of… Read More »
ANDHRA PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017 – INSERTION OF CHAPTER IV CONTAINING RULE 27 TO RULE 35; CHAPTER V CONTAINING RULE 36 TO RULE 45; CHAPTER VI CONTAINING RULE 46 TO RULE 55; CHAPTER VII CONTAINING RULE 56 TO RULE 58; CHAPTER VIII CONTAINING RULE 59 TO RULE 84; CHAPTER IX… Read More »
SECTION 25 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 26 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – REGISTRATION – PROCEDURE FOR – NOTIFIED MODES OF AUTHENTICATION NOTIFICATION NO. CCW/GST/74/2015-A-3, DATED 30-6-2017 In pursuance of sub-rule (3) of rule 26 of the Goods and Services Tax (Amendment)… Read More »
SECTION 31 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 46 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – TAX INVOICE – NOTIFIED LIMIT OF ANNUAL TURNOVER AND MENTIONING OF NUMBER OF DIGITS OF HSN CODE NOTIFICATION NO. CCW/GST/74/2015-A-1, DATED 30-6-2017 In pursuance of the first proviso to… Read More »
SECTION 4 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – ADMINISTRATION – APPOINTMENT OF OFFICERS – TERRITORIAL JURISDICTION FOR ALL OFFICERS UNDER ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 SHALL BE SAME AS UNDER EXISTING ANDHRA PRADESH VALUE ADDED TAX ACT, 2005 NOTIFICATION NO.CCW/GST/74-A-1, DATED 30-6-2017 In exercise of the authority conferred… Read More »