Andhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No. 5 of 2019 - In Computing Aggregate Turnover for Determining Eligibility for Composition Scheme Under Section 10.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CIAL TAXES-II) [G.O.Ms.No.276, Revenue (Commercial Taxes-II), 15th April, 2019.] WHEREAS, sub-section (1) of Section 10 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... extending deposits, loans or advances, in so far as the consideration is represented by way of interest or discount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of Section 10; NOW, THEREFORE, in exercise of the powers conferred by secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X