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TMI BlogAndhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... .O.Ms No.227 Revenue(CT-II) Dept. Dt.22.06.2017 as subsequently amended, namely:- 1. (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2019. (2) They shall be deemed to have come into force with effect on and from the 23rd April, 2019. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , part thereof in FORM GSTR-4 , till the thirtieth (30th ) day of April following the end of such financial year. (ii) the proviso shall be omitted; c) in sub-rule (2), for the portion beginning with the words return under and ending with the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 the words, letters, figures and brackets or by availing the benefit of G.O.Ms No.255 Revenue (CT-Il) Dept. Dt.20.03.2019 shall be inserted; (ii) in the Explanation,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth(30th ) day of April following the end of the financial year during which such cessation happens. . 4. In the said rules, after FORM GST CMP-07 , the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) 2. Inward supplies attracting reverse charge including import of services 3. Tax payable (1+2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period. 5. Interest shall be leviable if payment is made after the due date. 6. Nil Statement shall be filed if there is no tax liability due during the quarter. 5. In the said rules, in FORM GST REG-01 , after instruction number 16, the following instruction shall be inserted, namely:- 17. Taxpayers who want to pay tax by availing benefit of G.O.Ms No.255 Revenue (CT-II) Dept. Dt.20.03.2019 {corresponding notification No. 2/2019 - Central Tax (Rate) dated 07.03.2019}, as amended, shall indicate such option at serial no. 5 and 6.1(iii ..... X X X X Extracts X X X X X X X X Extracts X X X X
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