TaxTMI 
TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020.
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENT 1. Short title and commencement. - (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on and from the 15th day of October, 2020. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017 ( hereinafter referred to as the said rules), in rule 46, for the first proviso, the following proviso shall be substituted, namely: - "Provided that the Chief Commissioner may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the cla....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d for the period February, 2020 to August, 2020.". 6. In the said rules, in rule 142, in sub-rule (1A),- (i) for the words "proper officer shall", the words "proper officer may" shall be substituted; (ii) for the words "shall communicate", the word "communicate" shall be substituted. 7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words "Total value", the words "Rate of Tax" shall be substituted. 8. In the said rules, for FORM GSTR-2A, the following form shall be substituted, namely: - FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN of supp--lier Trade/ Legal name Invoice details Rate (%) Tax- able value Amount of tax Place of supply (Name of State/ UT) Supply attra- cting rever....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... type Note supply type Date Value Inte-grated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 PART B 7. ISD credit received GSTIN of ISD Trade/ Legal name ISD document details ISD invoice details (for ISD credit note only) ITC amount involved GSTR-6 Period GSTR-6 filing date Amen- dment made, if any Tax Period in which amended ITC Eligibility Type No. Date No. Date Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 8. Amendments to ISD credit details Original ISD Document Details Revised details Original ISD invoice details (for ISD credit note only) ITC amount involved ISD GSTR-6 Period ISD GSTR-6 filing date Amendment made Tax period of original record ITC Eligibility Type No. Date GSTIN of ISD Trade/ Legal name Type No. Date No. Date Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....State supplies attracting IGST iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. iv. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. v. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended inv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. viii. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed. 6 Amendment to Debit/Credit notes(Amendment to 5) i. The table consists of the amendments to credit and debit notes (including credit/debit notes on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. Tax period in which the note was reported originally will also be provided. 7 ISD credit received i. The table consists of the details of the ISD invoices and ISD credit notes which have been saved/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ions, - (a) for paragraph 7, the following paragraph shall be substituted, namely: - "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii.) for all inter-state B to C supplies, where invoice value is more than ₹ 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and (iii.) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies."; (b) in paragraph 8, in clause (ii), after the words, "invoice value is more than", the word "rupees", shall be inserted; (c) for paragraph 10, the following paragraph shall be substituted, namely: - "10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C of the table.". 10. In the said rules, in FORM GSTR-5A, - (i) against serial number 4 and entries relati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....redit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (B) against serial number 6C and serial number 6D, - (i) after the entry ending with the words "entire input tax credit under the "inputs" row only.", the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (ii) in the entry ending with the words, figures and letters "Table 6C and 6D in Table 6D only.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (C) against serial number 6E, after the entry, the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (III) against serial number 13, - (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words, letters and figures "in the annual return for FY 2019-20.", the following entry shall be inserted, namely: - "For FY 2019-20, 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 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21."; (2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-1....