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JULY-SEPTEMBER, 2017, OCTOBER-DECEMBER, 2017 AND JANUARY-MARCH, 2018 NOTIFICATION G.O.MS.NO. 562, DATED 24-11-2017 SUPERSEDED BY NOTIFICATION G.O.Ms.No.32, DATED 24-1-2018 In exercise of the powers conferred by… Read More »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 »
SSECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX SUMMARY : RATE SCHEDULE FOR SERVICES – AMENDMENT IN NOTIFICATION G.O.MS.NO. 259, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 556, DATED 17-11-2017 In exercise of the powers conferred by sub-section (1) of section 9, sub section (1) of section 11, sub-section… Read More »
SECTION 54 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – REFUND OF TAX SUMMARY : 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 – AMENDMENT IN NOTIFICATION… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX SUMMARY : ANDHRA PRADESH GST RATE SCHEDULE FOR GOODS – AMENDMENT IN NOTIFICATION G.O.MS.No.258, DATED 29-6-2017 NOTIFICATION G.O.MS.No.553, DATED 17-11-2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh Goods and… Read More »
SECTION 9, READ WITH SECTIONS 11, 15 & 16, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX SUMMARY : ANDHRA PRADESH GST RATE SCHEDULE FOR SERVICES – AMENDMENT IN NOTIFICATION G.O.MS.NO. 259, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 552, DATED 16-11-2017 In exercise of the powers conferred by sub-section (1)… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX SUMMARY : SGST RATE SCHEDULE FOR SERVICES – AMENDMENT IN NOTIFICATION G.O.MS.NO. 259, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 551, DATED 16-11-2017 In the notification of the Government in Go.Ms.No.259, Revenue (Commercial Taxes-II) Department, dated the 29th June, 2017, published in… Read More »