NOTIFICATION G.O.MS.NO. 581, DATED 8-12-2017 : Andhra Pradesh GST

By | December 8, 2017
(Last Updated On: April 14, 2018)

ANDHRA PRADESH GOODS AND SERVICES TAX (TWELFTH AMENDMENT) RULES, 2017 

SUMMARY    AMENDMENT IN RULES 43 & 54 AND INSERTION OF RULES 97A, 107A, 109A. FORM GST RFD-01A & FORM GST-RFD-01B

NOTIFICATION G.O.MS.NO. 581DATED 8-12-2017

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 recommendation of the Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued vide G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended.

1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2017.

(ii) They shall be deemed to have come into force with effect on and from 15th November, 2017.

AMENDMENTS

2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,—

(i)in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:—
“Explanation —For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.”;
(ii)in rule 54, in sub-rule (2), for the words “supplier shall issue”, the words “supplier may issue” shall be substituted;
(iii)after rule 97, the following rule shall be inserted, namely:—
“97A. Manual filing and processing.— Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(iv)after rule 107, the following rule shall be inserted, namely:—
“107A. Manual filing and processing.—Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v)after rule 109, the following rule shall be inserted, namely:—
“109A. Appointment of Appellate Authority.—(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by the officer of the rank of Deputy Commissioner of state tax or below may appeal to the appellate authority of the jurisdiction not below the rank of Joint Commissioner of state tax , as may be appointed by the Government, within three months from the date on which the said decision or order is communicated to such person.
(2) An authorized officer directed under sub-section (2) of section 107 to apply against any decision or order passed under this Act or the Central Goods and Services Tax Act may apply to the appellate authority of the jurisdiction not below the rank of Joint Commissioner of state tax, appointed by the Government, within six months from the date of communication of the said decision or order.”;
(vi)after the “FORM GST RFD-01″, the following forms shall be inserted, namely:—
FORM-GST-RFD-01A

[See rules 89(1) and 97A]

Application for Refund (Manual)

FORM-GST-RFD-01B

[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]

Refund Order details

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