TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019
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....ing rule shall be inserted, namely: - "10A. Furnishing of Bank Account Details.-After a certificate of registration in FORMGST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.". (ii) In rule 21, after clause (c), the following clause shall be added, namely: - "(d) violates the provision of rule 10A.". (iii) After rule 32, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely: - "32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala....
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....y tax or cess in FORM GST PMT-09.". (ix) In rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted. (x) In rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted; (b) in sub-rule (4), after the words "application for refund", the words "on the basis of a consolidated payment advice" shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4)."; (d) in sub-rule (5), for the words " an advice", the words "a payment order" shall be substituted. (xi) In rule 94, with effect from a date to be notified later, for the words "payment advice", the words "payment order" shall be substituted. (xii) after rule 95, with effect from the 1st day of July,2019, the following rule shall be added, namely: "95A. Refund ....
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....issues of local nature" the words, "or those forwarded by the Standing Committee" shall be inserted; ii. after the words "the State Level Screening Committee and the Screening Committee shall," the words "within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted. (xiv) In rule 129, in sub-rule (6), for the words "the investigation within a period of three months", the words "the investigation within a period of six months" shall be substituted. (xv) In rule 132, in sub-rule (1), before the words "Director General of Anti-profiteering" the word "Authority," shall be inserted. (xvi) In rule 133,- (a) in sub-rule (1), for the word "three", the word "six" shall be substituted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely:- "(2A)The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1)."; ....
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.... Documents to be uploaded", against serial no. 4, in the heading, after the words "Bank Account Related Proof", the words", where details of such Account are furnished:" shall be inserted. (xx) In FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely:- "12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts". 22. In the said rules, in FORM GST REG-12, after entry 12, the following entry shall be inserted, namely:- "13. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the appli....
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.... 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Summary of self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr. No. Description Value Amount of tax Integrated tax Central tax State/ UT tax &....
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.... 4. Cess < Auto > < Auto > < Auto > 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) Verification 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. Signatur....
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....s part.", the following words, letters and figures shall be inserted, namely:- "It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return." ; (e) In the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures "corresponding suppliers in their FORM GSTR-1.", the following words, letters and figures shall be inserted, namely:- "It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table."; (ii) against serial no. 8C, for the words "to September 2018", the figures and words "2018 to March 2019" shall be substituted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures "of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to....
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....en herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorized Signatory Designation /Status Place Date Instructions - 1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess. 2. Minor head refers to - tax, interest, penalty, fee and others. 3. The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. Minor head for transfer of amount may be same or different. 4. The amount from one minor head can also be transferred to another minor head under the same major head. 5. Amount can be transferred from the head only if balance under that head is available at the time of transfer " (xxv) In FORM GST RFD-05, with effect from a date to be notified later,- (a) in Line 3 for the word "Advice", the word "order" shall be substituted; (b) in Line 4 for the word "Advice", the word "order" shall be substituted; (c)&nbs....
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....zed Signatory: Name: Designation / Status Date: Place: Instructions: 1. Application for refund shall be filed on monthly/quarterly basis depending upon the frequency of furnishing of return by retail outlets. 2. Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that refund shall be applied only for those inward supply invoices the goods received against which have been completely supplied. 3. Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN of the respective Duty Free Shop /Duty Paid Shop (retail outlet) clearly marked on them. 4. Documents to be attached with the refund application: a) Undertaking that all indigenous goods on which refund is being claimed have been received by the Duty-Free Shop/Duty Paid Shop (retail outlet); b) Undertaking that the indigenous goods have been sold to eligible outgoing international tourist; c) Copy of the returns for the period for which application is being filed. ". (xxvii) Ffor FORM GST DRC-03, the following FORM shall be sub....