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TMI BlogAndhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... .22-06-2017 as subsequently amended. 1. (i) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017. (ii) They shall be deemed to have come into force with effect on and from 15th November,2017. AMENDMENTS 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, - (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to these rules."; (v) after rule 109, the following rule shall be inserted, namely:- "109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by the officer of the rank of Deputy Commissioner of state tax or below may appeal to the appellate authority of the jurisdiction not below the rank of Joint Commissioner of state tax , as may be appointed by the Government, within three months from the date on which the said decision or order is communicated to such person. (2) An authorized officer directed under sub-section (2) of section 107 to apply against any decision or order passed under this Act or the Central Goods and Services Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. Signature Name - Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN/Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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