(Last Updated On: April 25, 2018)
ANDHRA PRADESH GOODS AND SERVICES TAX (FOURTEENTH AMENDMENT) RULES, 2017
AMENDMENT IN RULES 17, 19, 89, 95, 96, FORM GST REG-13 & FORM GST DRC-07 AND SUBSTITUTION OF FORM GST REG-10, FORM GSTR-11 & FORM GST RFD-10
NOTIFICATION G.O.Ms. No.35 , DATED 24-1-2018
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 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 22-6-2017 as subsequently amended, namely,—
| (1) | | These rules may be called the Andhra Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2017. |
| (2) | | Unless otherwise specified, they shall come into force with effect on and from 29th December, 2017. |
AMENDMENTS
In the Andhra Pradesh Goods and Services Tax Rules, 2017, —
| (i) | | in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:— |
| | “(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act,2017 shall be deemed to be granted under the Andhra Pradesh Goods and Services Tax Act,2017.”; |
| (ii) | | in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:— |
| | “(1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Chief Commissioner for reasons to be recorded in writing and subject to such conditions as the Chief Commissioner may, in the said order, specify.”; |
| (iii) | | In rule 89, for sub-rule (4), the following shall be substituted, namely:— |
| | “(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – |
| | Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover Where, — |
| (A) | | “Refund amount” means the maximum refund that is admissible; |
| (B) | | “Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rule (4A) or (4B) or both; |
| (C) | | “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or (4B) or both; |
| (D) | | “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:— |
| | Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; |
| (E) | | “Adjusted Total turnover” means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding — |
| (a) | | the value of exempt supplies other than zero-rated supplies and |
| (b) | | the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or (4B) or both, if any, during the relevant period; |
| (F) | | “Relevant period” means the period for which the claim has been filed. |
| | (4A) In the case of supplies received on which the supplier has availed the benefit of notification issued vide G.O.Ms No.496 Revenue (CT-II) Dt.03.11.2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. |
| | (4B) In the case of supplies received on which the supplier has availed the benefit of notification issued vide G.O.Ms No.487 Revenue (CT-II) Dt.31.10.2017or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”; |
| | Note: This amendment shall be deemed to have come into force with effect on and from the 23rd October, 2017. |
| (a) | | for sub-rule (1), the following sub-rule shall be substituted, namely:— |
| | “(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Chief Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11.“; |
| (b) | | in sub-rule (3), in clause (a), the words “and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any” shall be omitted; |
| (a) | | in the heading, after the words “paid on goods”, the words “or services” shall be inserted; |
| (b) | | after sub-rule (8), the following sub-rule shall be added, namely:— |
| | “(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of notification issued in G.O.Ms No.496 Revenue (CT-II) Dated 3-11-2017or notification issued inG.O.Ms No.487 Revenue (CT-II) Dated 31-10-2017 or Notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”; |
| | Note: This amendment shall be deemed to have come into force with effect on and from 23-10-2017. |
| (vi) | | for FORM GST REG-10, the following form shall be substituted, namely:— |
| “Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and
data base access or retrieval services from a place outside India to
a person in India, other than a registered person. |
| a. | | in PART-B, in the TABLE at serial no. 4, in column No. 2, for the words, “Address of the entity in State” the words, “Address of the entity in respect of which the centralized UIN is sought”, shall be substituted. |
| b. | | in the Instructions for the words, “Every person required to obtain a unique identity number shall submit the application electronically” the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise. ” shall be substituted. |
| (viii) | | for the FORM GSTR-11, the following form shall be substituted, namely:— |
| Form GSTR -11
[See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) |
| (ix) | | for FORM GST RFD-10, the following form shall be substituted, namely:— |
| “FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or
any Multilateral Financial Institution and Organization, Consulate
or Embassy of foreign countries, etc. |
| (x) | | in FORM GST DRC-07, the Table at serial no. 5 shall be omitted. |