Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2021.

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..... Ms.No.207, Revenue (Commercial Taxes-II), 3rd August, 2021. ] NOTIFICATION In exercise of the 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 amendment to the Andhra Pradesh Goods and Services Tax Rules, 201 .....

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..... 1 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. 3. in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely: - Provided further that a registered person .....

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