SECTION 54 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – REFUND OF TAX – NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED UNDER SECTION 54(3) – AMENDMENT IN NOTIFICATION G.O.Ms.No.264, DATED 29-6-2017
NOTIFICATION G.O.MS.No.462, DATED 16-10-2017
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby make the following amendment to the notification issued vide G.O.Ms.No.264, Revenue (Commercial Taxes-II), Dt. 29th June, 2017, as subsequently amended.
2. This notification shall be deemed to have come into force with effect on and from 22nd September, 2017.
In the said notification, in the Table in columns (1) (2) (3) after S. No. 6 and the entries relating thereto, the following entries shall be inserted, namely:—