TaxTMI 
TaxTMI 
Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of APGST Act, 2017
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.... ORDER: Reference is invited to sub-section (5) and sub-section (6) of section 16 of the Andhra Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the "APGST Act") inserted in section 16 of the APGST Act, with effect from the 1st day of July, 2017, vide section 7 of the Amendment Act of Andhra Pradesh Goods and Services Tax Act, No. 21 of 2024, dated 19.12.2024, whereby the time limit to avail input tax credit under provisions of sub - section (4) of section 16 of APGST Act has been retrospectively extended in certain specified cases. 1.2 Sub-section (4), sub-section (5) and sub-section (6) of section 16 of the APGST Act are reproduced below for ready reference: "(4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the m....
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.... "40. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 7 been in force at all material times." 1.4 Besides, vide G.O.Ms. No.106, Revenue (Commercial Taxes) Department, dated: 28.03.2025, a special procedure for rectification of orders has been notified under section 148 of the APGST Act, to be followed by the class of taxable persons, against whom orders under section 73 or section 74 or section 107 or section 108 of the APGST Act have been issued confirming demand for wrong availment of input tax credit on account of contravention of provisions of sub-section (4) of section 16 of the APGST Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the APGST Act, and where appeal against the said order has not been filed. 1.5 Representations have been received from trade and industry requesting for clarification in respect of various issues pertaining to availment of the benefit of the said amendments in section 16 of APGST Act to the taxpayers against whom demands have been issued alleging wrong availment of inpu....
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....t has been issued and an appeal has been filed under section 107 of the APGST Act with the Appellate Authority but no order under section 107 of the APGST Act has been issued by the Appellate Authority: In such cases, the Appellate Authority shall take cognizance of subsection (5) or sub- section (6) of section 16 of the APGST Act, inserted retrospectively with effect from 01.07.2017, and pass appropriate order under section 107 of the APGST Act. 3.4 Where order under section 73 or section 74 of the APGST Act has been issued and Revisional Authority has initiated proceedings under section 108 of the APGST Act, but no order under section 108 of the APGST Act has been issued by the Revisional Authority: In such cases, the Revisional Authority shall take cognizance of subsection (5) or sub- section (6) of section 16 of the APGST Act, inserted retrospectively with effect from 01.07.2017, and pass appropriate order under section 108 of the APGST Act 3.5 Where order under section 73 or section 74 of the APGST Act has been issued but no appeal against the said order has been filed with the Appellate Authority, or where the order under section 107 or section 108 of ....
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....is displayed. The NOTICES tab is selected by default. To submit a Rectification Request against the Revision Order issued to you by the Revisional Authority, select the ORDERS tab and click the "Initiate Rectification" link. 3.5.2 While filing such application for rectification of order, the taxpayer shall upload along with the application for rectification of order, the information in the proforma in Annexure A of the said notification, containing inter-alia the details of the demand confirmed in the said order of the input tax credit wrongly availed on account of contravention of sub-section (4) of section 16 of the APGST Act, which is now eligible as per sub-section (5) and/or subsection (6) of section 16 of the APGST Act. 3.5.3 Such application for rectification shall be dealt by the proper officer who had passed the order for which the said rectification application has been filed. The said officer shall take a decision on the said application for rectification and issue the order, as far as possible, within a period of three months from the date of such application. Besides, in case where any rectification is being made by the proper officer in the order for....