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The Andhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017.

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..... of the Andhra Pradesh Goods and 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 .....

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..... in accordance with the provisions of sub - rule (4) of 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 le .....

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..... (iv) to furnish a performance report to the Council by the tenth of the close of 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; .....

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..... ted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word invoices , 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, 2 .....

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