Andhra Pradesh GST rules amended: UIN deemed, refund formula revised, new registration and refund forms mandated. The amendments deem the Unique Identity Number under the Central Act as granted under the State Act, restrict retrospective amendment of registration particulars absent Chief Commissioner order, substitute and detail several forms (including REG-10 for non resident online suppliers, REG-13, GSTR-11 and RFD-10), and revise refund provisions: replacing rule 89(4) with a formula linking refund to turnover of zero rated supplies, Net ITC and Adjusted Total Turnover, and adding sub-rules permitting refunds where suppliers benefited from specified notifications. Refunds by eligible persons must be applied quarterly in FORM GST RFD-10.
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Andhra Pradesh GST rules amended: UIN deemed, refund formula revised, new registration and refund forms mandated.
The amendments deem the Unique Identity Number under the Central Act as granted under the State Act, restrict retrospective amendment of registration particulars absent Chief Commissioner order, substitute and detail several forms (including REG-10 for non resident online suppliers, REG-13, GSTR-11 and RFD-10), and revise refund provisions: replacing rule 89(4) with a formula linking refund to turnover of zero rated supplies, Net ITC and Adjusted Total Turnover, and adding sub-rules permitting refunds where suppliers benefited from specified notifications. Refunds by eligible persons must be applied quarterly in FORM GST RFD-10.
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