TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020.
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....nferred 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 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 b....
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....ies in FORM GSTR-1 or the statement in FORM GST CMP- 08, as the case may be, has not been furnished 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 ....
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.... (GSTIN, Others) Tax period of original record Effective date of canc -ellation if any, No. Date GSTIN Trade / Legal name No. Type Date Value Integ-rated tax Cen tral 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 5. Debit / Credit notes received during current tax period GSTIN of supplier Trade/ Legal name Credit / Debit Note Details Rate (%) Taxable value Amount of tax Place of supply (Name of State/UT) Supply attracting reverse charge (Y/N) GSTR-....
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....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 Ame....
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....nbsp; PART- D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Reference date Bill of entry details Amount of tax Amended (Yes/ No) Port code No. Date Value Integrated tax Cess 1 2 3 4 5 6 7 8 11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof) GSTIN of the Supplier (SEZ) Trade / Legal name ICEGATE Reference date Bill of Entry details Amount of tax Amended (Yes/ No) Port code No. Date Value Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 Instructions: 1. Terms Used :- a. ITC - Input tax credit b. ISD - Input Service Distributor 2. Important Advisory: FORM GSTR-2A is statement....
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....ded invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. vi. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided. 4 Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to table 3) i. The table consists of amendment to invoices (including invoice 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 invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-1 dated 10^th 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 invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record presen....
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....o 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/filed by an input service distributor in their FORM GSTR-6. ii. Document Type : • ISD Invoice • ISD Credit Note iii. If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date will also be shown against such credit note. In case document type is ISD Invoice these columns would be blank iv. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided. v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided. vi. The status of eligibility of ITC on ISD credit notes will be provided. 8 Amendment to ISD credit received i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. 9 TDS / TCS credit Received i. The table consists of the details of TDS and TCS credit from ....
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....ble 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 relating thereto, the following entries shall be inserted, namely: - "4(a) ARN: 4(b) Date of ARN:"; (ii) for serial number 6, the following shall be substituted, namely: - "6. Calculation of interest, or any other amount (Amount in Rupees) Sr. No. Description Place of supply (State/UT) Amount due (Interest/ Other) Integrated tax Cess 1 2 3 4 5 1. Interest 2. Others Total (iii). for serial number 7, the following shall be substituted, namely: - "7. Tax, interest....
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....g 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 and input services or report the entire remaining amount under the "inputs" row only."; (D) against ser....
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....ters 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, figur....
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....ly) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ". 16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted, namely: - "Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee ....
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.... Total ". 19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: - "Act Tax/Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Integrated tax Central tax State/UT tax Cess Total ". 20. In the said rules, in FORM GST DRC-24, for the table, the following table shall be substituted, namely: - "Act Tax Interest&n....