SECTION 12, READ WITH SECTION 10, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017
NOTIFICATION G.O.MS.NO. 567, DATED 24-11-2017
In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) (hereafter in this notification referred to as the said Act) and in supersession of notification issued videG.O.Ms No. 487, Revenue (CT-II) Dept., dated 31-10-2017, except as respects things done or omitted to be done before such super cession, the Government, on the recommendations of the Goods and Services Tax Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made there-under and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.