ANDHRA PRADESH GOODS AND SERVICES TAX (EIGHTH AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 24, 118, 119, 120, 120A & FORM GST REG-29
NOTIFICATION G.O.Ms.NO. 484, DATED 31-10-2017
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby make the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:—
These rules may be called the Andhra Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017.
These amendments shall be deemed to have come into force with effect on and from the 29th September, 2017.
AMENDMENTS
| (1) | In the said rules, in rule 24, in sub-rule (4), for the figures, letters and word, “30th September”, the figures, letters and word “31st October” shall be substituted; | |
| (2) | In rule 118, for the words ” a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Chief Commissioner” shall be substituted; | |
| (3) | In rule 119, for the words “ninety days of the appointed day”, the words and figures, “the period specified in rule 117 or such further period as extended by the Chief Commissioner” shall be substituted; | |
| (4) | In rule 120, for the words “ninety days of the appointing day”, the words and figures “the period specified in rule 117 or such further period as extended by the Chief Commissioner” shall be substituted; | |
| (5) | In rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted; | |
| (6) | In FORM GST REG-29,— |
| (a) | For the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION’, the heading, “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAX PAYERS’ shall be substituted; | |
| (b) | Under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted. |