TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2020
X X X X Extracts X X X X
X X X X Extracts X X X X
....y of November, 2020. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for rule 59, the following rule shall be substituted with effect from the 1st day of January, 2021 namely: - "59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Chief Commissioner. (2) The registered persons required to furnish return for every quarter under proviso to sub- section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal. (4) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal. (5) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal. (6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal. (7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of - (i) the details of outward supplies furnished by his supplier, other than a supplier re....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... proviso to sub-section (1) of section 39." 4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall be inserted, namely: - "(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non- resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Chief Commissioner, on or before the twentieth day of the month succeeding such tax period: Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the State Andhra Pradesh, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month: 5. In the said rules, for rule 61, the following rule shall be substituted with ef....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d also that while making a deposit in FORM GST PMT-06, such a registered person may - (a) for the first month of the quarter, take into account the balance in the electronic cash ledger. (b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month. (4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.". 6. In the said rules, after rule 61, the following rule shall be inserted, namely: - "61A. Manner of opting for furnishing quarterly return.- (1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39, shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common po....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hall be inserted, namely: - "FORM-2B [See rule 60(7)] Auto-drafted ITC Statement (From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE) 1. GSTIN 2(a). Legal name of the registered person 2(b). Trade name, if any 2(c). Date of generation DD/MM/YYYY HH:MM 3. ITC Available Summary S.no. Headi ng GSTR- 3B table Integr ated Tax Centr State Cess al /UT Tax tax (Rs) (Rs) (Rs) (Rs) Credit which may be availed under FORM GSTR-3B Part A ITC Available - Credit may be claimed in relevant headings in GSTR-3B Year Month YYYY-YY (Amount in Rs. in all sections) Advisory Details II Details I All other ITC - Supplies from registered persons other than reverse charge B2B B2B - Invoices Debit notes B2B - Invoices (Amendment) B2B Debit notes (Amendment) Inward Supplies from ISD 4(A)( 5) If this is positive, credit may be availed under Table 4(A)(5) of FORM GSTR-3B. If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. 4(A)( 4) If this is positive, credit may be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dit notes (Reverse charge) B2B Credit notes (Reverse charge) (Amendment) 3.1(d) 4(B)(2 ) Such credit shall not be taken in FORM GSTR-3B Such credit shall not be taken in FORM GSTR-3B These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on the same. Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. Instructions: ISD Credit notes ISD Credit notes (Amendment) 1. Terms Used :- a. ITC - Input tax credit b. B2B Business to Business c. - ISD - Input service distributor d. IMPG - Import of goods e. IMPGSEZ - Import of goods from SEZ 2. Important Advisory: a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5 and 6. It is a static statement and will be made available once a month. The documents filed by the supplier in any FORMS GSTR-1,5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies. 8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall ensure that a. No credit shall be taken twice for any document under any circumstances. b. Credit shall be reversed wherever necessary. c. Tax on reverse charge basis shall be paid. 9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility. 10. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 11. Table wise instructions: Table No. and Heading Table 3 Part A Section I All other ITC - Supplies from registered persons other than reverse charge Table 3 Part A Section II Inward Supplies from ISD Instructio ns This section consists ....