TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2019
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....ly amended, namely:- 1. (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2019. (2) They shall be deemed to have come into force with effect on and from the 23rd April, 2019. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of ord....
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....pril following the end of such financial year." (ii) the proviso shall be omitted; c) in sub-rule (2), for the portion beginning with the words "return under" and ending with the words "other amount", the following shall be substituted, namely:- "statement under sub-rule (1) shall discharge his liability towards tax or interest"; d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of G.O.Ms No.255 Revenue (CT-Il) Dept. Dt.20.03.2019 shall be inserted; (ii) in the Explanation,- (A) after the words "not be eligi....
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....r in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth(30th ) day of April following the end of the financial year during which such cessation happens. ". 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN 2. (a) Legal name < A....