TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2021.
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....the following sub-rule shall be substituted, with effect from the 1st day of January, 2022, namely: - "(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,- (a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60."; (ii) in rule 80,- (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022."; (b) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall....
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....sold and the purpose of sale: Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process of auction and release such goods or conveyance. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the fu....
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....f the goods or conveyance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited to the bank account of the person concerned; (2) where it is not possible to pay the balance of sale proceeds, as per clause (d) of sub-rule (1), to the person concerned within a period of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund; (vii) in rule 159, with effect from the 1st day of January, 2022,- (a) in sub-rule (2)- (A) after the words "copy of the order of attachment", the words, letters and figures "in FORM GST DRC-22" shall be inserted; (B) after the words "Commissioner to that effect.", the words and figures, "and a copy of such order shall also be sent to the person whose property is being attached under section 83" shall be inserted; (b) in sub-rule (3)- (A) for the words "and if the taxable person", the word "and if the person, whose property has been attached," shall ....
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....ee rule 144(5) & 147(12)", the words, figures and brackets "See rule 144(5),144A and 147(12)" shall be substituted; (b) for the word "goods", the words "goods or conveyance" shall be substituted; (x) in FORM GST DRC-12, with effect from the 1st day of January, 2022- (a) for the words, figures, brackets and letter "See rule 144(5) & 147(12)", the words, figures and brackets "See rule 144(5),144A and 147(12)" shall be substituted; (b) for the word "goods", wherever it occurs, the words "goods or conveyance" shall be substituted; (c) after the words, figures, brackets and letters "provisions of section 79(1)(b)/(d)", the words, figures and brackets "or section 129(6)" shall be inserted; (xi) for FORM GST DRC-22, the following form shall be substituted, with effect from the 1st day of January, 2022, namely:- "FORM GST DRC -22 [See rule 159(1)] Date: Reference No.: To ___________________Name ___________________Address (Bank/ Post Office/Financial Institution/Immovable property registering authority/ Regional Transport Authority/Other Relevant Authority) Provisional attachment of property under section 83....