Exemption of certain class of registered persons from issuing e – invoices and extension of the day for implementation of e - invoicing to 01-10-2020 - Amendment to GO.Ms No.141, Revenue (CT-II) Department dated 15-05-2020 - G.O.MS.No. 339 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 Exemption of certain class of registered persons from issuing e invoices and extension of the day for implementation of e - invoicing to 01-10-2020 - Amendment to GO.Ms No.141, Revenue (CT-II) Department dated 15-05-2020 orders- issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 339 Dated: 12-11-2020. Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part. IV.B, Dt:07-06-2017. 2. GO.Ms.No.141, Revenue (CT-II) Department, dated 15-05-2020 3 GO.Ms.No.331 , Revenue (CT-II) Department, dated 11-11-2020 4. From the GOI, Ministry of Finance, Department of Revenue, CBIC, Notification No.70/2020-Central Tax, dated. 30-09-2020 5. From the Chief Commissioner of State Tax, A.P., Vijayawada, e-fileNo.REV03-12039/50/2020-GST SEC-CCT dt.19-10-2020. ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated: 13 -11-2020: NOTIFICATION In exercise of the powers conferred by sub-rule (4) of rule 48 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments to the notification issued in the G.O.Ms.No.141, Revenue (Commercial Taxes II) Department, dated 15-05-2020, namely:- AMENDMENT In the said notification, in the first paragraph, - i. for the words a financial year , the words and figures any preceding financial year from 2017-18 onwards shall be substituted; ii. after the words goods or services or both to a registered person , the words or for exports shall be inserted. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) RAJAT BHARGAVA SPECIAL CHIEF SECRETARY TO GOVERNMENT