Andhra Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2019

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...., 2017, issued in G.O.Ms. No. 227, Revenue (CT-Il) Department, Dated 22.06.2017, as subsequently amended:- (1)  These rules may be called the Andhra Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2019. (2)  Save as otherwise provided in these rules, they shall be deemed to have come into force with effect on and from 9th day of October, 2019 .  AMENDMENT 1.  In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (a)  in sub-rule (3), the following explanation shall be inserted, namely:- "Explanation.-For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that....

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.... Chief Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3.", (b)  sub-rule (6) shall be omitted with effect from the 1st July, 2017. 4.  In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:- "(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and servic....

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....d "31st December, 2019" shall be substituted. (b)  in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso for the figures, letters and word "30th April, 2019", the figures, letters and word "31st January, 2020" , shall be substituted. 8. In the said rules, in rule 142, - (a) after sub-rule (1) the following sub-rule shall be inserted, namely:- "(IA) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.", ....

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.... SGST/UTGST Act           IGST Act           Cess           Total           The grounds and quantification are attached / given below:   You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest in full by ........ , failing which Show Cause Notice will be issued under section 73(1). You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest and penalty under section 74(5) by ........ , failing which Show Cause Notice will be issued under section 74(1....