TaxTMI 
TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2025
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....be inserted. 3. In the said rules, in rule 46, with effect from 1st day of November, 2024,- (a) After clause(s),the second proviso shall be omitted; (b) In the third proviso, for the words "Provided also that in the case of", the words "Provided further that in the case of" shall be substituted; 4. In the said rules, after rule 47, the following rule shall be inserted with effect from the 1st day of November, 2024, namely :- "47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice .- Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be.". 5. In the said rules, in rule 66, in sub-rule (1), after the word, letters and figure "FORM GSTR-7", the words ",on or before the tenth day of the month succeeding the calendar month, "shall be inserted with effect from the....
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....se (a), after the words and figures "or section 74", the words, figures and letter "or section 74A" shall be inserted; (ii) in clause (b), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (3) of section 74A" shall be inserted; (b) in sub-rule(1A), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (1) of section 74A" shall be inserted; (c) in sub-rule (2), for the words, brackets and figures "or, as the case may be, tax, interest and penalty in accordance with the provisions of subsection(5) of section 74", the words, brackets, figures and letters "or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of subsection(5) of section 74 or clause (i) of sub-section (9) of section 74A" shall be substituted; (d) in sub-rule (2B), after the words and figures "or section 74", the words, figures and letter "or section 74A" shall be inserted; (e) for sub-rule (3),the following sub-rule shall be substituted, namely :- "(3) Where the person chargeable with tax make....
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....has been made through FORM GST DRC-03, an application in FORM GST DRC-03A, as prescribed in sub-rule (2B) of rule 142, shall be filed by the said person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said demand, before filing the application in FORM GST SPL 02. (3) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially on account of erroneous refund and partially for other reasons, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub-section. (4) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, an application under sub-rule (1) or Sub - rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the sa....
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....unity of being heard. (9) On receiving the notice under sub-rule (8), the applicant may file a reply to the said notice on the common portal in FORM GST SPL-04, within a period of one month from the date of receipt of the said notice. (10) If the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as persection 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the said application and concluding the proceedings under section 128A. (11) In cases where the order in FORM GST SPL-05 is issued by the proper officer under sub-rule (10) .- (a) in respect of an application filed in FORM GST SPL-01 pertaining to a notice or statement referred to in clause (a) of sub-section (1) of section 128A, the summary of order in FORM GST DRC-07 as per sub-rule (5) of rule 142 shall not be required to be issued by the proper officer, in respect of the said notice or statement; (b) in respect of an application filed in FORM GST SPL-02 pertaining to an order referred to in clause (b) or clause (c) of sub-section (1) of section128A, the liability created in the part II of Electronic Liabili....
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....06 on the common portal accepting the said application and concluding the proceedings under section 128A; or (ii) the appellate authority has held that the proper officer has rightly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the original appeal, if any, filed by the applicant against the order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with sub-section (3) of section 128A, shall be restored, subject to condition that the applicant files an undertaking electronically on the portal in FORM GST SPL-08, within a period of three months from the date of issuance of the order by the appellate authority in FORM GSTAPL-04, that he has neither filed nor intends to file any appeal against the said order of the Appellate Authority. (16) In cases where the taxpayer is required to pay an additional amount of tax liability as per the second proviso to sub-section (1) of section 128A, and such additional payment is not made within the time limit specified in the said proviso, the waiver of interest, or penalty, or both, under the....
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.... Goods Services Tax Act, 2017 (12 of 2017). Since you have furnished the valid details of bank account on the common portal in the system, the proceedings initiated for cancellation of registration are hereby dropped. Or This is in reference to Notice issued in REG-31 vide Reference Number dated DD/MM/YYYY, for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017 (12 of 2017).Since you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made payment of self-assessed tax, the proceedings initiated for cancellation of registration are hereby dropped. Suspension of the registration stands revoked with effect from DD/MM/YYYY Signature < Name of the Officer > Designation Jurisdiction Place: Date:" 16. In the said rules, in FORM GST REG-31, after paragraph 6, the following shall be inserted, namely :- "OR SUSPENSION DUE TO VIOLATION OF RULE 10A 1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank account within thirty days from the grant of registration, ....
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.... furnish the valid details of bank account on the common portal or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST common portal, by any person, in any manner) may also be specifically brought to the notice of jurisdictional officer. 5. The suspension of registration shall be lifted after you furnish the valid details of bank account on the common portal within stipulated time. 6. You may please note that your registration may be cancelled in case you fail to furnish the valid details of bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time. OR SUSPENSION DUE TO VIOLATION OF RULE21 1. It has been noticed that as per the provisions of clause (h) or clause (i) of rule 21, requiring you to file return under sub-section (1) of section 39, have not furnished for a continuous period of six months or for a continuous period of two quarters. 2. These discrepancies or anomalies prima facie indicate contravention o....
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....e opening portion, for the brackets, words, figures and letters " (pre- deposit 10% of disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs.50 crore in respect of IGST and Rs. 25crore in respect of cess)", the brackets, words, figures and letters "(pre- deposit 10% of disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess,and not exceeding Rs.40crore in respect of IGST)" shall be substituted. 19. In the said rules, in FORM GST APL-05, with effect from the 1st day of November, 2024,- (a) In entry number14,- (ii) in clause (a), in the Table, in the first column relating to "Particulars", in item (b) relating to "pre-deposit", for the brackets, letter, words and figures "(b) Pre- deposit(20% of disputed tax /cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs. 50 crore in respect of cess)", the brackets, letters, words and figures "(b) Pre-deposit (10% of disputed tax/cess but not exceeding Rs.20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)" shall b....
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....section 128A in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said section Reference No. Date: Table 1 S. No. Particulars 1 a GSTIN/Temporary ID/UIN b Legal Name of the Business (As mentioned in PAN No.) c Mobile Number d Email Address e Address f Jurisdiction Table 2 2 S.No Details of the notice 1 Notice/Statement No 2 Date of issuance of notice/statement 3 Section under which notice/statement is issued Dropdown 4 Whether any writ petition is filed against the notice/ statement before High Court/ Supreme Court Dropdown 5 If Yes in '4', Whether the order for withdrawal of writ petition is issued? Dropdown 6 Whether notice/statement involves demand of erroneous refunds Dropdown Table 3 3 Financial Year Amount demanded in notice/ statement (A) Out of amount mentioned in(A),deman....
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....ration or suppression of facts will render my application void and all benefits under Section 128A will be withdrawn. Table 7 7 Upload required documents Self-certified copy of notice/statement Proof of payment made through FORM GST DRC 03 Proof of withdrawal of writ petition or application filed for Withdrawal of writ petition(if the order for withdrawal has not been issued) (where applicable) Any other document(please specify) Signature of authorised signatory Name/Designation Email address Mobile No. Instructions: 1. In entries 1 to 6 of Table2, the details of the notice/ statement against which the application under section 128A is filed needs to be filled in by the applicant. 2. In case the notice/statement is available on the common portal, Application Reference Number of the same needs to be filled. If the same is not available on the portal, the reference number of the manually issued notice/ statement needs to be filled. 3. In entry 3 of Ta....
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....t of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6). (B) IGST CGST SGST CESS Total Tax including Cess Interest Penalty IGST CGST SGST CESS Total Tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 TOTAL Table 4 (Amount in Rs.) 4 Amount paid through payment Facility against demand order mentioned in Table 3 [including those paid through FORM GST DRC-03 and later adjusted through filing an application in FORM GST DRC - 03A] Credit entry Reference No. Reference number of FORM GST DRC-03 (where applicable Reference number of FORM GST DRC-03A (where applicable IGST CGST SGST CESS Total Tax including Cess 1 ....
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....ot be valid. Table 7 7 Upload required documents Self-certified copy of the order Proof of withdrawal of appeal / writ petition or application filed for withdrawal of appeal/ writ petition (if the order for withdrawal has not been issued) (where applicable) Proof of withdrawal of writ petition or application filed for Withdrawal of writ petition(if the order for withdrawal has not been issued) (where applicable) Any other document (please specify) Signature of authorised signatory Name/Designation. ........................ Email address ....................... Mobile No...................... Instructions: 1. In columns 1 to 6 of Table 2, the details of the order against which the application under section 128A is filed needs to be filled in by the applicant. 2. In case the order is available on the common portal, ARN number of the same needs to be filled. If the same is not available on the portal, the order number of the manually issued order needs to be filled. 3. In Table 3, columns 2 to 8 will be auto filled, in cas....
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....6(5) or section 16(6), if any. Demand Short Paid Notice id/ Order id No. Financial Period IGST CGST SGST CESS Total tax including Cess IGST CGST SGST CESS Total tax including Cess IGST CGST SGST CESS Total tax including Cess IGST CGST SGST CESS Total tax including Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Drop Down Drop Down 3. You are hereby required to show cause, along with necessary documents in FORM GST SPL-04, to support your claim, as to why your application no. rejected. 4. You are also granted an opportunity for a personal hearing on [date and time] at [venue]. You may appear in person....
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....ormation/ submission and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A . 2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or penalty or both under section 128A, is allowed as under: 3. Demand Notice/Demand Order Details: a. Order No/Notice No .: b. Date of order/Notice: Financial Year Amount demanded in the notice/ statement/ order against which application under section 128A was filed (A) Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per-section 16(5) or section 16(6) Amount already paid towards the said notice/statement / order Amount of interest and penalty waived as per section 128A Remaining amount of interest and penalty, payable, if any, by the applicant (in cases referred to in sub-rule (3)and sub-rule(4)of rule 164) Place of Supply (Pos) Act Tax including Cess Interest Penalty Fee Others Tax including Cess ....
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....s for the outstanding dues along with applicable interest and penalties. FORM GST SPL-06 [See rule 164 (10)] Order for conclusion of proceedings as per section 128A Reference No ............... Date: To, GSTIN of applicant ........................ Legal Name of applicant. ..................... Address of applicant........................ Reference No. of FORM GST SPL-01/ FORM GST SPL-02...............dated. ............... Reference No. of FORM GST SPL-07 ...............dated. ............... Reference No. of FORM GST APL-01 ...............dated. ............... Subject: Order for approval of application submitted under Section 128A 1. This has reference to your appeal with reference no. .........dated .........furnishing details/ information/ prayer and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A 2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or penalty or both under section 128A, is allowed as under: 3. Demand Notice/Demand Order Details: a. Order No/Notice No .: b. Dat....
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....p; IGST IGST Cess Cess TOTAL TOTAL [Signature] [Name of the Tax Officer] [Designation] [Jurisdiction] [Address] Notes- Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. FORM GST SPL-07 [See rule 164(12)] Order for Rejection of Application submitted under section 128A Reference No. ........ Date: To, GSTIN of applicant ......................... Legal Name of applicant. ......................... Address of applicant......................... Reference is invited to: Particulars ....