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    <title>The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Eleventh amendment to APGST Rules</title>
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    <description>Rule 24(4) extends the filing date to 31 December 2017. Rule 45(3) permits further extension of time limits by the Chief Commissioner of State Tax by notification, with Central Tax Commissioner notifications deemed effective. Rules 96(2) and 96A(2) add provisos requiring suppliers, where GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such data must be transmitted electronically to the Customs-designated system and will be auto-drafted into FORM GSTR-1 for the tax period.</description>
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      <description>Rule 24(4) extends the filing date to 31 December 2017. Rule 45(3) permits further extension of time limits by the Chief Commissioner of State Tax by notification, with Central Tax Commissioner notifications deemed effective. Rules 96(2) and 96A(2) add provisos requiring suppliers, where GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such data must be transmitted electronically to the Customs-designated system and will be auto-drafted into FORM GSTR-1 for the tax period.</description>
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