SECTION 12, READ WITH SECTION 10, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – SUPPLY OF GOODS – TIME OF – CLASS OF PERSONS WHO SHALL PAY STATE TAX ON OUTWARD SUPPLY OF GOODS AT TIME OF SUPPLY AS SPECIFIED IN SECTION 12(2)(a) – REGISTERED PERSON WHOSE AGGREGATE TURNOVER IN PRECEDING FINANCIAL YEAR DID NOT EXCEED ONE CRORE AND FIFTY LAKH RUPEES OR REGISTERED PERSON WHOSE AGGREGATE TURNOVER IN YEAR IN WHICH SUCH PERSON HAS OBTAINED REGISTRATION IS LIKELY TO BE LESS THAN ONE CRORE AND FIFTY LAKH RUPEES AND WHO DID NOT OPT FOR COMPOSITION LEVY UNDER SECTION 10
NOTIFICATION G.O.MS.NO. 487, DATED 31-10-2017
SUPERSEDED BY NOTIFICATION G.O.MS.NO. 567, DATED 24-11-2017
In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as the ‘said Act’), the Government, on the recommendations of the Goods and Services Tax Council, hereby notify the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the State Tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
Save as otherwise provided, this notification shall be deemed to have come into force with effect on and from 13th October, 2017.