TMI BlogThe Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 64 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) , the Government of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely: - (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of Section 13 of the Act . ; (iii) in rule 44, with effect from 1st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:- (2) The amount, as specified in sub-rule (1) shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough FORM GSTR-1 , FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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