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TMI BlogThe Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely: - (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gaz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of Section 13 of the Act."; (iii) in rule 44, with effect from 1st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:- "(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of central tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:"; (v) in rule 61, with effect from 1st July, 2017, for sub-rule (5), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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