ANDHRA PRADESH GOODS AND SERVICES TAX (TENTH AMENDMENT) RULES, 2017
SUMMARY : AMENDMENT IN RULES 89, 96A AND FORM GST RFD-01
NOTIFICATION G.O.MS.NO. 495, DATED 3-11-2017
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., dated 22-06-2017 as subsequently amended.
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) This Notification shall be deemed to have come into force with effect on and from 18th October 2017.
(3) In the Andhra Pradesh Goods and Services Tax Rules, 2017, —
| (i) | in rule 89, in sub-rule (1), for the third proviso, the following proviso shall be substituted, namely:— | |
| “Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, — |
| (a) | the recipient of deemed export supplies; or | |
| (b) | the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”; |
| (ii) | in rule 96A, in sub-rule (1), in clause (a), after the words “after the expiry of three months”, the words “, or such further period as may be allowed by the Chief Commissioner,” shall be inserted; | |
| (iii) | in FORM GST RFD-01, |
| (a) | for “Statement-2”, the following Statement shall be substituted, namely:— |
“Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
| Sr. No. | Invoice details | Integrated tax | Cess | BRC/ FIRC | Integrated tax and cess involved in debit note, if any | Integrated tax and cess involved in credit note, if any | Net Integrated tax and cess (6+7+10-11) | ||||
| No. | Date | Value | Taxable value | Amt. | No. | Date | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| “; | |||||||||||
| (b) | for “Statement-4”, the following Statement shall be substituted, namely:— |
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
| GSTIN of recipient | Invoice details | Shipping bill/ Bill of export/ Endorsed invoice by SEZ | Integrated Tax | Cess | Integrated tax and cess involved in debit note, if any | Integrated tax and cess involved in credit note, if any | Net Integrated tax and cess (8+9+10–11) | ||||
| No. | Date | Value | No. | Date | Taxable Value | Amt. | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| “ | |||||||||||