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TMI BlogThe Andhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... d Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in GO.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017, as subsequently amended. (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 44 within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be inserted; (3) after rule 120, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each quarter."; (6) In rule 138 to sub-rule (1), the following provisos shall be inserted, namely:- "Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es", the words, brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely:- "Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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