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Andhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2019.
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....tement 1A, the following Statement shall be substituted, namely:- "Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of documents of inward supplies received of inputs received Tax paid on Inward supplies Type of Inward supply GSTIN of Supplier/Self GSTIN Ty pe of Do cu me nt N o./ B/ E P o rt C o d e D a t e Ta xa bl e V al ue Int egr ate d Ta x Central Tax State/ UT Tax 1 2 3 4 5 6 7 8 9 10 11 Details of documents of outward supplies issued Tax paid on outward supplies 12 13 14 15 16 17 18 19 Type of Outward Supply Ty pe of Do cu me nt N o . D a t e Ta xa bl e V al ue Int egr ate d Ta x C en tr al T ax State/ UT Tax 12 13 14 15 16 17 18 19 B2B/B2C b. for Statement 2, the following Statement shall be substituted, namely:- "Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (accumulated ITC) (b) for Statement 2, the following Statement shall be substituted, namely:- "Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment ....
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....nd is claimed by recipient Tax paid GSTIN of Supplier Type of Document No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 10 "; (h) for Statement 6, the following Statement shall be substituted, namely:- "Statement 6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-state to intra-state and vice versa) Document Type B2C/Registered Recipeint GSTIN/UIN Name (in case of B2C) Document Details Type of Document No. Date Value Taxable Value 1 2 3 4 5 6 7 8 Details of documents covering transaction considered as intra -State / inter-State transaction earlier Inter/Intra Integrated Tax Central tax State/UT Tax Cess PoS 9 10 11 12 13 14 Transaction which were held inter State / intra-State supply subsequently Inter/Intra Integrated Tax Central tax State/UT Tax Cess PoS 15 16 17 18 19 20 ". (ii) in FORM GSTR-9, in the Table,- (a) against serial number 8C, in column 2,- (A.) before the letters and words "ITC on inward supplies", the word, letters and figures "For FY 2017-18" shall be inserted; (B.) after the entry ending with the words and figur....
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....the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table."; (IV) against serial number 5D,5E and 5F, after the entry ending with the words, figures and brackets "under Non-GST supply (5F).", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the "exempted" row only."; (V) against serial number 5H, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of credit notes in case there is any difficulty in reporting such details separately in this Table."; (VI) against serial number 5I, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 20....
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....versals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported."; (E.) against serial number 8A,- (I) for the letters and figures, "FY 2017-18", the words "the financial year for which the return is being for" shall be substituted; (II) before the words, "It may be noted", the word, letters and figures, "For FY 2017-18," shall be inserted; (III) after the entry ending with the words "auto-populated in this table.", the following entry shall be inserted, namely:- "For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the 1st November, 2019 shall be auto-populated in this table. For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)."; (F.) against serial number 8B, after the entry ending with the words "be auto-populated here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)....
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....ds, "Aggregate value of", the word, letters and figures, "For FY 2017-18," shall be inserted; (2.) after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table."; (III) against serial number 13, - (1.) before the words, "Details of ITC for", the word, letters and figures, "For FY 2017-18," shall be inserted; (2.) after the entry ending with the words, letters and figures "annual return for FY 2018-19.", the following entry shall be inserted, namely:- "For FY 2018-19, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was rev....
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....ng entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O."; (c) against serial number 5E and serial number 5F, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O."; (d) against serial number 5G, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O."; (e) against serial number 5H, serial number 5I, serial number 5J, serial number 5K, serial number 5L, serial number 5M and serial number 5N, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18 an....
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....hellip;……………………. ……………………………………. 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement (if available) are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State. 4. The documents required to be furnished under section....
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....ip;. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :- (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., (c) the cash flow statement (if available) for the period beginning from ……..…to ending on ………, and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet. 2. I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>APGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGS....