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The Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.

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..... e provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted; (iii) in rule 40, with effect from the 1 st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- (b) the registered person shall within a period of thirty days from the date of becoming eligible to .....

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..... database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vi) for rule 103, with effect from the 1 st day of July, 2017, the following rule shall be substituted, namely:- 103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (vii) In rule 117, the words of eligible duties and taxes, as defined in Explanation .....

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..... l Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body __ Embassy____ Other Person __ 2. Country 2A. Ministry of External Affairs, Government of India‟ Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Bu .....

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..... ction (9) of section 25 of the Act ) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Numbe .....

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..... ally. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act . ; and (c) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets and 140 (6) , the .....

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