TaxTMI 
TaxTMI 
Andhara Pradesh Goods and Service Tax (Fifteenth Amendment) Rules, 2018
X X X X Extracts X X X X
X X X X Extracts X X X X
....s Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept., Dated:22-06-2017 as subsequently amended namely,- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force with effect on and from 23rd January, 2018. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, - (i) in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; [1] 2 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I (ii) with effect from 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number (3), for the words "one per cent.", the words "half per cent. of the turnover in the State " shall be substituted; (b) in Sl. No. 2, in column number (3), for the words "two and a half per cent.", the words "two and a half per cent. of the turnover in the State" shall be substituted; (c) in Sl. No. 3, in column number (3), for the words "half per cent.", the words "half per cent. of the turnover of taxable supplies of goods in the State" shall be su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017; (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) (ii) (iii) (iv) (v) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....II, vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R 1299(E) dated 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted." with effect from the 23rd October, 2017, in rule 96, (a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods" shall be substi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government notification vide G.O.Ms. No.457, Revenue (CT-II) department dated the 16th October, 2017 as amended from time to time. 5 6 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the c....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e- way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further move....
X X X X Extracts X X X X
X X X X Extracts X X X X
....8B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Table Sl. No. Distance (1) (2) 1. Upto 100 km. 2. Validity period (3) One day For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e- way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation. The facility of generation and cancellation of e-way bill may also be made available through SMS. 9 10 10 S. No. ANDHRA PRADESH GAZETTE EXTRAORDINARY ANNEXURE [(See rule 138 (14)] Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. 5. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601)"; [Part-I (xii) with effect from the 1st February, 2018, in rule 138A, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything cont....