ANDHRA PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 3, 17, 40, 61, 87, 117, 119, FORM GST REG-01 AND FORM GST TRAN-1; INSERTION OF RULES 44A AND SUBSTITUTION OF RULE 103 & FORM GST REG-13
NOTIFICATION G.O.MS.NO. 382, DATED 22-8-2017
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 of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:—
| (1) | These rules may be called the Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017. | |
| (2) | Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. |
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,
| (i) | in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted; | |
| (ii) | in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, “said form”, the words “or after receiving a recommendation from the Ministry of External Affairs, Government of India” shall be inserted; | |
| (iii) | in rule 40, with effect from the 1stday of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:— | |
| “(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Chief Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: | ||
| Provided that any extension of the time limit notified by the Commissioner in the Board shall be deemed to be notified by the Chief Commissioner.” | ||
| (iv) | in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted; | |
| (v) | in rule 87,— |
| (a) | in sub-rule (2), the following provisos shall be added, namely:— | |
| “Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. | ||
| Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board’s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”; | ||
| (b) | in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:— | |
| “Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”; |
| (vi) | for rule 103,with effect from the 1stday of July, 2017, the following rule shall be substituted, namely:— | |
| “103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”; | ||
| (vii) | In rule 117, the words “of eligible duties and taxes, as defined in Explanation to sub-section (2) of section 140”, are omitted; | |
| (viii) | In rule 119, in the heading, for the words “principal and job work agent”, the words “Principal and Job-worker or Principal and Agent” shall be substituted, and in paragraph for the words “sub-section 12”, the words “sub-section 14” shall be substituted; | |
| (ix) | in “FORM GST REG-01” under the heading ‘Instructions for submission of Application for Registration’, after Serial No. 15, the following Serial No. shall be inserted, namely:— | |
| “16. Government departments applying for registration as suppliers may not furnish Bank Account details.”; | ||
| (x) | With effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:— |
| Form GST REG-13 [See Rule 17] |