Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.

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.... Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended. 1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017. (ii) They shall be deemed to have come into force with effect on and from 15th November,2017. AMENDMENTS 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, - (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax....

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....ce, order or certificate in such Forms as appended to these rules."; (v) after rule 109, the following rule shall be inserted, namely:- "109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by the officer of the rank of Deputy Commissioner of state tax or below may appeal to the appellate authority of the jurisdiction not below the rank of Joint Commissioner of state tax , as may be appointed by the Government, within three months from the date on which the said decision or order is communicated to such person. (2) An authorized officer directed under sub-section (2) of section 107 to apply against any decision or order passed und....

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....ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/SEZ developer (without payment of tax) (g) Recipient of deemed export   DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.   Signature Name - Designation / Status   DECLARATION [section....

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....Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1x4/3)-2] 1 2 3 4 5           Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit ....

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.... Tax Interest Penalty Fees Othes Total a. Refund amount claimed                                                 b. Refund Sanctioned on provisional basis                                                 c. Remaining Amount                       &nbs....