TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2022
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.... (i) in sub-rule (1), the words and letters, "mobile number, e-mail address," shall be omitted; (ii) in sub-rule (2), in clause (a), after the words "Direct Taxes", the words "and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number" shall be inserted; (iii) in sub-rule (2), clauses (b) and (c) shall be omitted; (iv) for sub-rule (4A), the following sub-rule shall be substituted, namely:- "(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub- section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Fa....
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....iled by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year: Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50. Provided further that where the said supplier subseque....
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....ed in statement of outward supplies and that reported in return .- (1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Goods and Services Tax Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to- - (a) pay the differential tax liability, along with interest under section 50, through FORM GST DRC-03; or (b) explain the aforesaid difference in tax payable on the common portal, within a period of seven days. (2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that sub-rule, either,- ....
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....en cancelled or terminated;"; (ii) in clause (m), after the proviso, the following proviso shall be inserted, namely :- "Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax.". 13. In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely: - "(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, a....
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.... GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107, as the case may be."; 16. In the said rules, in rule 138, in sub-rule (14), in the Annexure, in column (2) of the table, against S.No. 5, after the brackets, word and figures "(Chapter 71)", the words, brackets and figures "excepting Imitation Jewellery (7117)" shall be inserted. 17. In the said rules, in rule 161, for the word, "order", the words, "intimation or notice" shall be substituted. 18. In the said rules, in FORM GST REG-01, - (i) in PART A, in the note, for the words, "Authorised signatory filing the application shall prov....
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....ative did not attend the personal hearing on scheduled or extended date; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or • Whereas reply to the show cause notice has been submitted vide < ARN Number > dated and you/ your authorised representative attended the personal hearing, made a written/oral submission during personal hearing; and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for following reason(s): i. ii. The effective date of cancellation of your registration is << DD/MM/YYYY >>. 2. Kindly refer to the supportive document(s) attached for case specific details. 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the APGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish a....
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....g, for the words and letters "debit notes, credit notes, refund vouchers", the words, "debit and credit notes" shall be substituted; (ii) for the words and letter, "Revised details of document or details of original Debit or Credit Notes or refund vouchers", the words and letter, "Revised details of document or details of original Debit or Credit Notes" shall be substituted; (iii) in the sub-heading, in column no. 2 and 3, the word, "Inv." shall be omitted; (iv) in the sub-heading, in column no. 5 and 6, for the word, "Invoice", the word "Document" shall be substituted; (i) in Table 9A, for the words, "If the invoice/Shipping bill details furnished earlier were incorrect", the words, "Amendment of invoice/Shipping bill details furnished earlier" shall be substituted; (j) in Table 9B, the words, "/Refund voucher" shall be omitted; (k) In Table 9C, for the words and brackets, "Debit Notes/Credit Notes/Refund voucher [amendments thereof]", the words and brackets, "Debit Notes/Credit Notes [Amended]" shall be substituted; (l) in Table 10, for the word, "Month", the words, "Month/Quarter" shall be substituted; (m) T....
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....tate UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered Unregistered Unregistered Registered Unregistered 15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients] Type of supplier Original details Revised details Rate Value of supplies made Tax amount Place of supply GSTIN of supplier GSTIN of recipient Doc. no. Doc. date GSTIN of supplier GSTIN of recipient Doc. no. Doc. date Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 ....
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....ay tax shall not be reported in this table. The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer. 2. 4B Supplies made to registered persons, attracting tax on reverse charge basis, shall be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table. 3. 5 Inter-State supplies made to unregistered persons having invoice value more than Rs. 2.50 lakh shall be reported. 4. 6A Exports with or without IGST shall be reported. Shipping bill details, if applicable, can be provided later through table 9 if such details are not available at the time of filing the statement. 5. 6B Supplies made to SEZ units or SEZ developers, with or without IGST, shall be reported. 6. 6C Deemed export supplies shall be reported. 7. 7 Supplies made to unregistered persons other than those reported in table 5 shall be reported. Values shall be net of credit and debit notes. 8. 8 Supplies having no tax liability (Nil rated, exempted and non-GST supplies) shall be reported. Supplies made through E-commerce Operator under section 9(5) shall not ....
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....alue to the supplier Details of payment received against cancellation/ termination Refund Amount Claimed (I+C+S+Cess) Type of document No. Date Taxable Value Integrated Tax (I) Central Tax(C) State/ UT Tax(S) Cess Date Amount Date Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 "; 23. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets "rule 108(3)", the word, figures and brackets "and 109 (2)", shall be inserted. 24. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely: - "FORM GST APL-01/03 W [See rule 109C] Application for Withdrawal of Appeal Application 1. GSTIN: 2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107) 3. Name and designation of the appellant (in case appeal is filed under sub-section (2) of section 107): 4. Order No.& Date: 5. ARN of the Appeal & Date: 6. Reasons for Withdrawal: i. Acc....
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....tion or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act. 4. This is a system generated notice and does not require signature. PART-B Reply by Taxpayer in respect of the intimation of difference in liability Reference No. of Intimation: Date: A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC- 01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below: ARN of FORM GST DRC-03 Paid Under Head Tax Period IGST CGST SGST/UTGST CESS AND/OR B. The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under: S. No Brief Reasons for Difference Details (Mandatory) 1 Excess Liability paid in earlier tax periods in FORM GSTR-3B 2 Some transactions of earlier tax period which could not be declared in the FORM GSTR-1/IFF of the said tax period but in respect of which ....