Andhra Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2020

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 357 Dated: 17-11-2020 NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  "Provided that the Chief Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.". 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule....