Further Extension of Date for the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) - Reverse Charge Under Section 9(4) - G.O.Ms.No. 398 - Andhra Pradesh SGST
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Reverse charge under Section 9(4): extension of applicability deadline to September 2018 under state GST notification. The State government, under Section 11(1) of the Andhra Pradesh GST Act and on GST Council recommendation, amends prior notifications to substitute the earlier notified cutoff date with a later date for the applicability of the reverse charge mechanism under Section 9(4), thereby deferring the operative commencement date by presidential substitution in the earlier amendment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge under Section 9(4): extension of applicability deadline to September 2018 under state GST notification.
The State government, under Section 11(1) of the Andhra Pradesh GST Act and on GST Council recommendation, amends prior notifications to substitute the earlier notified cutoff date with a later date for the applicability of the reverse charge mechanism under Section 9(4), thereby deferring the operative commencement date by presidential substitution in the earlier amendment.
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