Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2022

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....Department, dated 25.07.2022 4. Notification No.19/2022-Central Tax, dated:28-09 -2022 issued by the Government of India Ministry of Finance Department of Revenue 5. From the Chief Commissioner(ST) Ref No Comp No.1926088, File No.REV03-12/16/2022-COMM ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dt: 23-12. 2022 . NOTIFICATION In exercise of the powers conferred 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. ....

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.... is payable on reverse charge basis, but fails to pay to the supplier thereof, the amount towards the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to subsection(2) of section 16, shall pay an amount equal to the input tax credit availed in respect of such supply along with interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax period immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (....