TaxTMI 
TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2019
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.... omitted; ii) in the second proviso, for the words "Provided further", the word "Provided" shall be substituted. 4. For rule 11, the following rule shall be substituted, namely:- "11 Separate registration for multiple places of business within the State.-(1) Any person having multiple places of business within the State, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:- i) such person has more than one place of business as defined in clause (85) of section 2; ii) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business; iii) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply. Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered perso....
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....he newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Chief Commissioner: Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value of assets held by them at the time of registration. Explanation.- For the purposes of this sub-rule, it is hereby clarified that the 'value of assets' means the value of the entire assets of the business whether or not input tax credit has been availed thereon. (2) The newly registered person (transferee) shall, on the common portal, accept the details so furnished by the registered person (transferor) and, upon such acceptance, the un-utilized input tax credit specified in FORM GST ITC- 02A shall be credited to his electronic credit ledger.". 7. in rule 42, in sub-rule (1), in clause (i), in the Explanation, after the expression "entry 84", the expression "and entry 92A" shall be inserted. 8. in rule 43,- i) in sub-rule (1), in clause (g), in the Explanation, after the e....
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....inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration or where an intimation to pay tax under composition scheme or to withdraw from such scheme has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person gives his consent to the same.". 12. in rule 85, in sub-rule (3), after the exp....
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....th effect from........(date)." 22. after FORM GST ITC-02, the following form shall be inserted, namely:- FORM GST ITC-02A [See rule 41A] Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name of transferor, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name of transferee, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 8. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date---dd/mm/yyyy Instructions: 1. Transferor refers to the registered person who has an existing registration in a State or Union territory. 2. Transferee refers to the place of bu....
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....her charges < total > < total > b) Pre-deposit (10% of disputed tax/cess but not exceeding ₹ 25 crore each in respect of CGST, SGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Tax/Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, GGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11"; 1. Interest 2. Penalt....