Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2022 - G.O.MS.NO.797 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 - Amendments - APGST (Third Amendment) Rules, 2022 - Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.NO.797 Dated: 28-12-2022 Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017(Act No. 16 of 2017) published in Extra-ordinary issue of Andhra Pradesh Gazette No. 16, Part IV.B., Dt.07.06.2017 2. GO.Ms.No.227 Revenue (CT-Il) Department, dt 22.06.2017 3. GO.Ms.N0.547 Revenue (CT-Il) Department, dt 25.07.2022. 4. GO.Ms.No.776, Revenue (CT-Il) Department, dt 23.12.2022 5. Notification No. 22/2022-Central Tax, dated 15.11.2022, Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Tax Customs. 6. From the CCST's Ref Letter No. CCST's Ref Computer No. 1940460 File No.REV03-12039/207/2022 ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated: 29-12-2022 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. Short title and commencement. - (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force w.e.f. 15.11.2022. In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, (A) for the figures, letters and words between April, 2022 to September, 2022 , the figures, letters and words of April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (B) in the Table, in second column, - (I) against serial numbers 10 11, for the figures and words April, 2022 to September, 2022 , the figures, letters and words April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (II) against serial number 12, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted; (III) against serial number 13, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) N. Gulzar Secretary to Government