Andhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No. 5 of 2019 - In Computing Aggregate Turnover for Determining Eligibility for Composition Scheme Under Section 10.

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....ue (Commercial Taxes-II), 15th April, 2019.] WHEREAS, sub-section (1) of Section 10 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt....

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....by way of interest or discount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of Section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Andhra Pradesh Goods and Services Tax Act, the Government, on recommendations of....