TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax Rules, 2017- Amendments to Go. Ms. No. 259, Revenue (CT-II) Department, dated. 29.06.2017
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....nue (CT-II) Department, dated. 29.06.2017- Orders - Issued. REVENUE (COMMERCIAL TAXES) DEPARTMENT G. O. Ms. No. 375 Dated: 04.08.2023 ORDER: In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Andhra Pradesh Goods an....
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.... dated the 13th July, 2022."; (ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), - (a) for the words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1st January of the preceding Financial Year but not later than 31st Marc....
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....ch it is exercised", the words and figures "the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date" shall be substituted; (ii) in note to the Annexure, for the words, figures and letters "The last date for exercising the above option for any financial year is the 15th March of the preceding finan....
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....ercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year...............under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I understand that this option once exercised shall not be allowed to ....