ANDHRA PRADESH GOODS AND SERVICES TAX (SEVENTH AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 3, 122, 124, 127, 138, FORM GST TRAN-1, FORM GSTR-4 & FORM GST EWB-01 AND INSERTION OF RULE 120A
NOTIFICATION G.O.Ms.NO. 459, DATED 16-10-2017
AS CORRECTED BY NOTIFICATION G.O.MS.NO.561, DATED 24-11-2017
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 hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in GO.Ms.No.227, Revenue (CT-II) Dept., dated 22-06-2017, as subsequently amended.
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect on and from 15th September, 2017.
AMENDMENTS
| (i) | In the said rules, in Rule 3, after sub-rule (3), the following sub-rule shall be inserted, namely; | |
| “(3A) Notwithstanding anything contained in sub-rules (1),(2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Chief Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date: | ||
| Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”; | ||
| (ii) | in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be inserted; |
(3) after rule 120, the following rule shall be inserted, namely:—
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Chief Commissioner in this behalf.”;
(4) In rule 127, after clause (iii), the following clause shall be inserted, namely:—
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
(5) In rule 138 to sub-rule (1), the following provisos shall be inserted, namely:—
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation — For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Notification issued in G.O.Ms.No.457, Revenue (CT-II) Dept., dated 16-10-2017.
(6) With effect on and from the 1st day of July, 2017, in “FORM GST TRAN-1“,
| (i) | in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140(4)(a) and Section 140(9)” shall be inserted; | |
| (ii) | in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted; | |
| (iii) | after the words “Designation/Status”, the following shall be inserted, namely:— | |
| “Instructions: |
| 1. | Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5(a). | |
| 2. | Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading “inputs.”; |
(7) With effect on and from the 1st day of July, 2017, in “FORM GSTR-4“, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted;
(8) With effect on and from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01“, after Note 4, the following Note shall be inserted, namely:—
“5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.”