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TMI BlogAndhra Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules, further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENT 1. Short title and commencement. (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on and from the 15th day of October, 2020. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017 ( hereinafter referred to as the said rules), in rule 46, for the first proviso, the following proviso shall be substituted, namely: - Provided that the Chief Commissioner may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lies in FORM GSTR-1 or the statement in FORM GST CMP- 08, as the case may be, has not been furnished for the period February, 2020 to August, 2020. . 6. In the said rules, in rule 142, in sub-rule (1A),- (i) for the words proper officer shall , the words proper officer may shall be substituted; (ii) for the words shall communicate , the word communicate shall be substituted. 7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words Total value , the words Rate of Tax shall be substituted. 8. In the said rules, for FORM GSTR-2A, the following form shall be substituted, namely: - FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers) Year Month 1. GSTIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of original Document Revised details Rate (%) Taxable value Amount of tax Place of supply (Name of State/ UT) Supply attra -cting reverse charge (Y/N) GSTR- 1/5 period GSTR- 1/5 filing date GSTR- 3B f iling status (Yes / No) Amend -ment made (GSTIN, Others) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date Value Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 6. Amendment to Debit / Credit notes (Amendment to 5) Details of original document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade/ Legal name ISD document details ISD invoice details (for ISD credit note only) ITC amount involved GSTR-6 Period GSTR-6 filing date Amen- dment made, if any Tax Period in which amended ITC Eligibility Type No. Date No. Date Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rce Operator Name Tax period of GSTR-7 / GSTR-8 (Original / Amended) Amount received / Gross value (Original / Revised) Value of supplies returned Net amount liable for TCS Amount (Original / Revised) Integrated tax Central tax State /UT tax 1 2 3 4 5 6 7 8 9 9A. TDS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s date of filing. 3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 4. Table wise instructions : Table No. and Heading Instructions 3 Inward supplies received from a registered person including supplies attracting reverse charge i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. ii. Invoice type : a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. 5 Debit / Credit notes received during current tax period i. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided. iii. Note Type: Credit Note Debit Note iv. Note supply type: R- Regular (Other than SEZ supplies and Deemed exports) SEZWP- SEZ supplies with payment of tax SEZWOP- SEZ supplies without payment of tax DE- Deemed exports CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. 9 TDS / TCS credit Received i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period.. ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit. 10 11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments i. The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. ii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iii. The table also provides if the Bill of entry was amended. iv. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Calculation of interest, or any other amount (Amount in Rupees) Sr. No. Description Place of supply (State/UT) Amount due (Interest/ Other) Integrated tax Cess 1 2 3 4 5 1. Interest 2. Others Total (iii). for serial number 7, the following shall be substituted, namely: - 7. Tax, interest and any other amount payable and paid ( Amount in Rupees ) Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputs row only. ; (B) against serial number 6C and serial number 6D, - (i) after the entry ending with the words entire input tax credit under the inputs row only. , the following entry shall be inserted, namely: - For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputs row only. ; (ii) in the entry ending with the words, figures and letters Table 6C and 6D in Table 6D only. , for the letters, figures and word FY 2017-18 and 2018-19 , the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (C) against serial number 6E, after the entry, the following entry shall be inserted, namely: - For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered person shall have an option to not fill this table. ; (2) in the entry beginning with the word, letters and figures For FY 2017-18 and ending with the words an option to not fill this table. , for the letters, figures and word FY 2017-18 and 2018-19 , the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (III) against serial number 13, (1) in the entry beginning with the word, letters and figures For FY 2018-19 after the words, letters and figures in the annual return for FY 2019-20. , the following entry shall be inserted, namely: - For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21. ; (2) in the entry beginning with the word, letters and figure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted, namely: - Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 Total . 18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following table shall be substituted, namely: - Sr. No. Tax Rate Turnover Tax Period Act POS (Plac+e of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State / UT tax Integrated tax Cess . 21. In the said rules, in FORM GST DRC-25, for the table, the following table shall be substituted, namely: - Act Tax Interest Penalty Fee Other Dues Total Arrears 1 2 3 4 5 6 7 Central tax State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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