Andhra Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2021

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....and Services Tax Rules, 2017, namely :- AMENDMENT 1. Short title and commencernent.- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 24.09.2021. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017 (here in after referred to as the said rules),- (1) In rule 10A of the said rules, with effect from the date as may be notified, - (a) after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted; ....

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.... integrated tax paid on goods exported out of India Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: - (a) her/his Aadhaar Enrolment ID slip; and (b) (i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988): Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number."; ....

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....ter the words "may file", the words ", subject to the provisions of rule 10B," shall be inserted; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that the said application may, as regard t....