Amendment to APGST Rules, 2017 – Notification



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GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Amendment to APGST Rules, 2017 – Notification – Orders - Issued.

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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 161 Dated: 11-04-2018
 Read the following:

 1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16
of 2017) published in Extraordinary issue of Andhra Pradesh Gazette
No.16, Part.IV.B, Dt:07-06-2017.
2) G.O.Ms.No.227, Revenue (CT-II) Department, dt:22-06-2017.
3) G.O.Ms.No.268, Revenue (CT-II) Department, dt:29-06-2017.
4) G.O.Ms.No.275, Revenue (CT-II) Department, dt:30-06-2017.
5) G.O.Ms.No.288, Revenue (CT-II) Department, dt:12-07-2017.
6) From the CCT, Letter No.CCW/ GST/74/2015, dated 28.07.2017.
7) G.O.Ms.No.375, Revenue (CT-II) Department, dt:18-08-2017.
8) From the CCT’s Ref.No.CCW/GST/74/2015-A, Dated:18-08-2017.
9) G.O.Ms.No.382, Revenue (CT-II) Department, dt:22-08-2017.
10) From the CCT Letter.No.CCW/GST/74/2015, Dated:30-08-2017.
11) G.O.Ms.No.417, Revenue (CT-II) Department, dt:19-09-2017.
12) From the CCT’s, Letter No.CCW/GST/74/2015, dated.18-09-2017.
13) G.O.Ms.No.459, Revenue (CT-II) Dept., Dt.16-10-2017.
14) From the CCT’s Letter.CCW/GST/74/2015, Dt.03-10-2017.
15) G.O.Ms.No.484, Revenue (CT-II) Dept., Dt.31-10-2017.
16) From the CCT, Letter No.CCW/GST/74/2015, dated.13-10-2017.
17) G.O.Ms.No.488, Revenue (CT-II) Dept., Dt.31-10-2017.
18) From the CCT, Letter No.CCW/GST/74/2015, dated.18-10-2017.
19) G.O.Ms.No.495, Revenue (CT-II) Dept., Dt.03-11-2017.
20) From the CCT, Letter No.CCW/GST/74/2015, dated.27-10-2017.
21) G.O.Ms.No.559, Revenue (CT-II) Dept., Dt.24-11-2017.
22) From the CCT, Letter No.CCW/GST/74/2015, dated.15-11-2017.
23) G.O.Ms.No.581, Revenue (CT-II) Dept., Dt.08-12-2017.
24) From the CCT, Letter No.CCW/GST/74/2015, dated:21-12-2017.
25) G.O.Ms.No.18, Revenue (CT-II) Dept., Dt.10-01-2018.
26) From the CCT, Letter No.CCW/GST/74/2015, dated 29-12-2017.
27) G.O.Ms.No.35, Revenue (CT-II) Dept., Dt.24-01-2018.
28) From the CCT, Letter No.CCW/GST/74/2015, dated 23 -01-2018.
29) G.O.Ms No.82, Revenue (CT-II) Dept. Dt.16-02-2018
30) From the CCT, Letter No.CCW/GST/74/2015, dated:13-03-2018.
31) G.O.Ms No.138, Revenue (CT-II) Dept. Dt.27-03-2018.
32) From the CCT, Letter No.CCW/GST/74/2015, dated:23-03-2018
 ** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-04-2018.

NOTIFICATION

In exercise of the powers conferred by Section 164 of the Andhra
Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the
Government hereby make 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 namely,-
2) These rules may be called the Andhra Pradesh Goods and Services Tax
(Seventeenth Amendment) Rules, 2017.
(3) Save as otherwise provided in these rules, they shall be deemed to have
come into force with effect on and from 23rd day of March, 2018.

AMENDMENTS

In the Andhra Pradesh Goods and Services Tax Rules, 2017,-
(i) in rule 45, in sub-rule (1), after the words, “where such goods are sent
directly to a job worker”, occurring at the end, the following shall be added,
namely:-
“,and where the goods are sent from one job worker to another job
worker, the challan may be issued either by the principal or the job
worker sending the goods to another job worker:
Provided that the challan issued by the principal may be endorsed by
the job worker, indicating therein the quantity and description of goods
where the goods are sent by one job worker to another or are returned
to the principal:
Provided further that the challan endorsed by the job worker may be
further endorsed by another job worker, indicating therein the quantity
and description of goods where the goods are sent by one job worker to
another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report
to the Council by the tenth”, the word “day” shall be inserted;

(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing
Committee”, the words “as may be allowed by the Authority” shall be
substituted;

(iv) in rule 133, after sub-rule (3), the following sub-rule may be added,
namely:-

“(4) If the report of the Director General of Safeguards referred to in subrule
(6) of rule 129 recommends that there is contravention or even noncontravention
of the provisions of section 171 or these rules, but the
Authority is of the opinion that further investigation or inquiry is called for
in the matter, it may, for reasons to be recorded in writing, refer the
matter to the Director General of Safeguards to cause further investigation
or inquiry in accordance with the provisions of the Act and these rules.”;

(v) for rule 134, the following rule shall be substituted, namely:-

“134. Decision to be taken by the majority.- (1) A minimum of
three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point,
the point shall be decided according to the opinion of the majority of the
members present and voting, and in the event of equality of votes, the
Chairman shall have the second or casting vote.”;

(vi) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the
following sub-clause shall be added, namely: -
“(c) any other person alleging, under sub-rule (1) of rule 128, that a
registered person has not passed on the benefit of reduction in the rate
of tax on any supply of goods or services or the benefit of input tax
credit to the recipient by way of commensurate reduction in prices.”;

(vii) after rule 138D, the following Explanation shall be deemed to have been
added, with effect from the 1st of April, 2018, namely:-

“Explanation: For the purposes of this Chapter, the expressions
‘transported by railways’, ‘transportation of goods by railways’,
‘transport of goods by rail’ and ‘movement of goods by rail’ does not
include cases where leasing of parcel space by Railways takes place”.

 (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
 Dr.D.SAMBASIVA RAO
 SPECIAL CHIEF SECRETARY TO GOVERNMENT

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GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Reverse charge under section 9(4) of the SGST Act, 2017 – Exemption –
Further extension of date – Notification - Orders – Issued.
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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 160 Dated: 11-04-2018
 Read the following:
1) G.O.Ms.No.585, Revenue (Commercial Taxes-II), Dt.12-12-2017.
2) G.O.Ms.No.596, Revenue (Commercial Taxes-II), Dt.12-12-2017.
** ** **
ORDER:
 The following notification will be published in an Extra-ordinary issue of
the Andhra Pradesh Gazette, Dated:12-04-2018.

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 of
the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017),
the Government, on being satisfied that it is necessary in the public interest so
to do, on the recommendations of the Goods and Services Tax Council, hereby
makes the following further amendment to the notification issued in
G.O.Ms.No.585, Revenue (Commercial Taxes-II), 12th December, 2017and
amended vide G.O.Ms.No.596, Revenue (Commercial Taxes-II), 12th
December, 2017.

AMENDMENT

In the said notification, for the figures, letters and words “31stday of
March, 2018”, the figures, letters and words “30th day of June, 2018” shall be
substituted.
 (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
 Dr.D.SAMBASIVA RAO
 SPECIAL CHIEF SECRETARY TO GOVERNMENT

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