TaxTMI 
TaxTMI 
The Andhra Pradesh Goods And Services Tax (Fourteenth Amendment) Rules, 2017
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....bsequently amended, namely,- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall come into force with effect on and from 29th December, 2017. [1] 2 ANDHRA PRADESH GAZETTE EXTRAORDINARY AMENDMENTS In the Andhra Pradesh Goods and Services Tax Rules, 2017, - (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (ii) (iii) "(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Andhra Pradesh Goods and Services Tax Act, 2017."; in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Chief Commissioner for reasons to be recorded in writing and subject to such conditions as the Chief Commissioner may, in the said order, specify."; In rule 89, for sub-rul....
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....Ms No.496 Revenue (CT-II) Dt.03.11.2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification issued vide G.O.Ms No.487 Revenue (CT-II) Dt.31.10.2017or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, 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."; Note: This amendment shall be deemed to have come into force with effect on and from the 23rd October, 2017. in rule 95,- (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Faci....
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.... website through which taxable services are provided: 3 1. 2. 3... 4 Jurisdiction Center Bengaluru West, CGST Commissionerate January 24, 2018] ANDHRA PRADESH GAZETTE EXTRAORDINARY Details of Bank Account of representative in India(if appointed) Account 5 Number Bank Name Documents Uploaded 6 1. 2. 3 4. Type of account Branch Address IFSC A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Date: Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- Proof of Place of....
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....d my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Instructions Designation/Status 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC). 2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017."; (vii) in FORM GST REG-13, a. in PART-B, in the TABLE at serial no. 4, in column No.2, for the words, "Address of the entity in State" the words, "Address of the entity in respect of which the centralized UIN is sought", shall be substituted. b. in the Instructions for the words, "Every person required to obtain a unique identity number shall submit the application electronically" the words, "Every person required to obtain a unique identity number shall submit the application electronically or otherwise. " shall be substituted. (viii) for the FORM GSTR-11, the following form shall be substitute....