SECTION 39, READ WITH SECTIONS 37 & 38 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 AND RULE 61 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – RETURN, FURNISHING OF – FILING OF FORM NO. GSTR-3B – AMENDMENT IN NOTIFICATION NO. CCW/GST/74/2015, DATED 18-8-2017
NOTIFICATION NO. CCW/GST/74/2015 [MEMO NO.REV-35033/31/2017/CT-II], DATED 23-8-2017
In exercise of the powers conferred by Section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) read with sub-rule (5) of rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017 the Chief Commissioner, hereby makes the following amendments to the proceedings issued videCCTs ref. CCW/GST/74/2015, dated 18-8-2017 and notified in the Government of Andhra Pradesh Gazette Notification No. 492, dated 22-8-2017.
| (i) | in the table, |
| (a) | in Sl. No. 1, in column (3), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted ; | |
| (b) | in Sl. No. 2, in column (4), in item (i), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted; | |
| (c) | in Sl. No. 2, in column (4), in item (iii), for the figures, letters and words “21st day of August, 2017”, the figures, letters and words “26th day of August, 2017” shall be substituted; | |
| (d) | in Sl. No. 3, in column (3), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted; |
| (ii) | in paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before 25th August, 2017” shall be inserted. |
2. This notification shall come into force with effect from 20th August, 2017.