Authorization for assessments: inspection authorizations replaced by ADM-IC generation to finalize pre-GST documentary verifications.
Verification of books for pre-GST APVAT and CST periods will proceed without physical inspections; prior ADM-IB and Form 304 for premise inspection are discontinued, and authorizations shall be issued solely for finalization of assessments by generating ADM-IC through VATIS.

GST Filing Deadline Extensions allow the commissioner to extend return timelines and mandate export data transmission to Customs.
Rules permit the Commissioner to extend filing periods by notification and provide that extensions by the Commissioner of State Tax are deemed notified by the Commissioner. Where the due date for furnishing outward supplies in FORM GSTR 1 is extended, suppliers must furnish export details in Table 6A after filing FORM GSTR 3B; those details must be transmitted electronically by the common portal to the Customs designated system and will be auto drafted into FORM GSTR 1 for the relevant tax period.

Client identity submission: Aadhaar, PAN or prescribed alternate form must be provided to reporting entities within designated timeframe.
Notification requires clients who open account based relationships to provide either the Aadhaar number, the Permanent Account Number, or a prescribed alternate declaration form to the reporting entity within the period specified by the Central Government, thereby operationalizing the record maintenance obligation under the prevention of money laundering rules.

Special Economic Zone expansion: additional land notified under the Special Economic Zones statutory framework, updating the SEZ area.
The Central Government notifies inclusion of an additional 10.64 hectares into the sector specific Special Economic Zone for Food Processing at Vadakkukaracheri and Thimmarajapuram villages, Tuticorin District, on the developer's proposal, thereby increasing the SEZ's total area; the notification lists the specific survey parcels and areas added and cites the statutory rule authorising amendment of a notified SEZ area.

GST exemption for admission to protected monuments and clarification of Fair Price Shop services under PDS.
The Government amends the Andhra Pradesh GST notification to (i) substitute serial 11A to specify that services by Fair Price Shops to government under the Public Distribution System are services for consideration in the form of commission or margin, and (ii) insert serial 79A (Heading 9996) to record that services by way of admission to protected monuments under the Ancient Monuments Act or corresponding State Acts are assigned a Nil tax treatment.

Tax exemption for state GST above base rate where public research institutions receive specified scientific goods subject to certification.
State GST relief is provided on tax in excess of a 2.5% base rate for specified scientific goods supplied to eligible public-funded or registered research institutions, government departments/laboratories and regional cancer centres, contingent on production of authorised certificates establishing institutional eligibility and Head-of-Institution certification that goods are required for research; live-animal supplies must also include a no objection certificate from the animal experiments oversight committee, and exempted goods are subject to use and transfer restrictions and an aggregate prototype value cap.

GST exemption scope widened for specified agricultural and food products, distinguishing fresh, chilled and branded packaged goods.
The notification amends the Schedule to clarify exemption treatment by distinguishing goods exempt when supplied fresh or chilled from goods exempt only when non fresh and not in unit containers unless they bear a registered brand name or a brand with an actionable/enforceable right, subject to Annexure I conditions; it deletes several serial entries and inserts multiple new tariff descriptions, and redefines "registered brand name" to include registrations under the Trade Marks Act, the Copyright Act and equivalent foreign laws on or after a specified date.

Concessional state tax on intra State supplies to registered exporters conditional on timely export and documentation compliance.
The notification exempts state tax in excess of an amount calculated at the rate of 0.05 per cent. on intra State supplies of taxable goods by a registered supplier to a registered recipient for export, conditional on supplies being invoiced, export within ninety days, inclusion of supplier GSTIN and invoice number in shipping documentation, recipient registration with a recognised export body, order placement and notification to the supplier's tax officer, prescribed movement to port or registered warehouse, documentary acknowledgements for aggregated consignments, and provision of shipping bill and proof of export; failure to export within ninety days disqualifies the supplier.

Exemption under Section 9(4) SGST Act extended to all registered persons by omission of the proviso.
The State amended its prior notification by omitting the proviso to Paragraph 1, extending the exemption from payment of tax under Section 9(4) of the SGST Act to all registered persons; the amendment is effective retrospectively from 13th October, 2017 and remains in force until the thirty-first day of March, 2018.

Government entity definition clarified for GST exemptions and grant-funded supplies; affidavit required when brand owner differs.
Amendments add Duty Credit Scrips to the Schedule, create a Schedule entry treating supply of goods by a Government entity against grant consideration distinctly, define "Government Entity" as bodies created by statute or established by government with ninety percent or more participation by equity or control, and require an affidavit by a brand owner who forgoes actionable claim when a different person packs goods in unit containers and is authorised to print a declaration.

Governmental Authority definition expanded, extending exemptions for grant funded government services and specified transport and infrastructure services.
Amendments broaden exemption scope by expanding the term governmental authority, adding exemption for services by a Government Entity funded by grants, exempting most goods transport agency services to unregistered persons except specified recipients, inserting annuity based access to roads or bridges as exempt, altering treatment of upfront payments for long term leases of industrial or infrastructure plots provided by predominantly government owned entities, and revising definitions of Governmental Authority and Government Entity to require statutory creation or at least ninety percent government participation.

Exemption for transit cargo services extends nil GST to services linked to transit cargo to Nepal and Bhutan.
The government inserts serial 9B (Chapter 99) into the GST notification to declare supply of services associated with transit cargo to Nepal and Bhutan subject to a Nil rate, removing state tax liability for those services. The amendment is made under section 11(1) of the Andhra Pradesh GST Act and is effective retrospectively from 29 September 2017, modifying G.O.Ms.No.588 as amended.

Brand name exclusion clarified: unit container goods bearing registered or actionable brand names treated differently under amended GST rules.
Amendments revise Schedule exclusions so goods in unit containers are excepted from the exclusion only if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right in a court exists, with an option to forego such claim subject to conditions in ANNEXURE I; definitions of "brand name" and "registered brand name" are substituted; specific Schedule entries are added or reworded and two Annexures detailing forfeiture formalities and a list of indigenous handmade musical instruments are inserted.

Exemption of intra state supply of heavy water and nuclear fuels removes State GST liability for specified departmental transfers.
Exemption of intra state supply of heavy water and nuclear fuels by the national atomic department to the national nuclear power corporation removes liability to State Goods and Services Tax for goods classified in Chapter 28 of the Customs Tariff schedule, issued under statutory powers on the recommendation of the tax council and effective from an earlier stated date of commencement.

GST exemption for right to admission applies to FIFA U-17 World Cup event admissions under amended notification.
The Government amended the notification under the Andhra Pradesh Goods and Services Tax Act to insert a table entry exempting the right to admission to events organized under the FIFA U-17 World Cup 2017 by prescribing a nil GST rate for those services, effective from 21st September 2017, on the recommendations of the GST Council.

GST exemption amendments extend relief for Fair Price Shops and specified crop insurance schemes, with LLPs treated as partnerships.
The notification amends the exemption schedule to add GST exemptions for services related to the FIFA U 17 World Cup (subject to certification) and for services by Fair Price Shops to governments under the Public Distribution System provided as commission or margin. It renames specified crop insurance schemes to RWCIS and PMFBY and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes.

Tax exemption on specified intra State services limits SGST to notified rates, subject to listed conditions and carve outs.
Notification under the Andhra Pradesh GST Act limits State tax on specified intra State services to the rates shown in the Table (mostly Nil) from 1 July 2017, listing service categories, exceptions and conditions. It covers services by/to governments, charitable and non profit entities, education, health care, transport, agricultural services, insurance and pension schemes, incubatees and skill development providers, and other public interest activities, and provides detailed definitions and carve outs to determine applicability.

Exemption for second hand goods dealers under margin scheme exempts State tax on intra State purchases from unregistered suppliers.
Exemption applies to intra State supplies of second hand goods received by a registered second hand goods dealer who pays State tax under the margin scheme based on the value of outward supply as determined under the relevant rule, where such goods are supplied by an unregistered person, relieving the dealer from the whole of the State tax leviable under the Act.

TDS deductor exemption removes state tax on intrastate supplies from unregistered suppliers when deductor only requires TDS registration.
Exempts intrastate supplies received by a TDS deductor from unregistered suppliers from the whole of the State tax leviable, provided the deductor is not otherwise liable to be registered except under the provision that mandates registration solely for TDS deductors; the exemption is given effect from the stated commencement date.

Reverse charge exemption for intra State supplies from unregistered suppliers where daily aggregate remains below the statutory threshold.
Exemption is granted from the State tax liability under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from suppliers who are not registered, exempting the whole of the State tax under section 9(4) while excluding cases where the aggregate value of such supplies received in a single day from unregistered suppliers exceeds the prescribed daily threshold; the exemption is made effective from the commencement of the Act.