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TMI BlogAndhra Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in G.O.Ms. No. 227, Revenue (CT-Il) Department, Dated 22.06.2017, as subsequently amended:- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect on and from 9th day of October, 2019 . AMENDMENT 1. In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- Explanation. -For the purposes of this sub-rule, the expression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nner and subject to such conditions as the Chief Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3. , (b) sub-rule (6) shall be omitted with effect from the 1st July, 2017. 4. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:- (i) Every person referred to in clause (b) of sub-rule (1) of rule 83 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res, letters and word 31st December, 2019 shall be substituted. (b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso for the figures, letters and word 30th April, 2019 , the figures, letters and word 31st January, 2020 , shall be substituted. 8. In the said rules, in rule 142, - (a) after sub-rule (1) the following sub-rule shall be inserted, namely:- (IA) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period Tax CGST Act SGST/UTGST Act IGST Act Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eg. Please refer to Intimation ID in respect of Case ID .vide which the liability of tax payable as ascertained under section 73(5) / 74(5) was intimated. In this regard, this is to inform that the said liability is discharged partially to the extent of Rs. through .. and the submissions regarding remaining liability are attached / given below: OR the said liability is not acceptable and the submissions in this regard are attached / given below: Authorised Signatory Name GSTIN Address ..... X X X X Extracts X X X X X X X X Extracts X X X X
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