TaxTMI 
TaxTMI 
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the APGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the APGST Act.
X X X X Extracts X X X X
X X X X Extracts X X X X
....in issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the APGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the APGST Act; applicability of G.O.Ms.No.476 Rev.(CT-II) Dept. Dt.20-09-2018 [corresponding notification No. 50/2018-Central Tax]; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg. In order to clarify certain issues and to ensure uniformity of implementation across field formations, the Chief Commissioner, in exercise of his powers conferred under section 168 (1) of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "APGST Act") hereby clar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cation No. 36/2017-Central Tax (Rate)} and notification No. 37/2017- Integrated Tax (Rate) both dated 13.10.2017. 5. In this regard, it is clarified that the respective Government departments (i.e. Central Government, State Government, Union territory or a local authority) shall be liable to get registered and pay GST on intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by them to an unregistered person subject to the provisions of sections 22 and 24 of the APGST Act. 2. Whether penalty in accordance with section 73 (11) of the APGST Act should be levied in cases where the return in FORM GSTR-3B has been filed after the due date of filing such return? 1. As per th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ST? 1. It may be noted that as per the provisions of section 142(2) of the APGST Act, in case of revision of prices of any goods or services or both on or after the appointed day (i.e., 01.07.2017), a supplementary invoice or debit/credit note may be issued which shall be deemed to have been issued in respect of an outward supply made under the APGST Act. 2. It is accordingly clarified that in case of revision of prices, after the appointed date, of any goods or services supplied before the appointed day thereby requiring issuance of any supplementary invoice, debit note or credit note, the rate as per the provisions of the GST Acts (both CGST and SGST or IGST) 4. Applicability of the provisions of section 51 of the APGST Act (TDS) in t....