Ninth amendment to APGST Rules

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..... ernment hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- These rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017. They shall be deemed to have come into force with effect on and from 13th October, 2017. AMENDMENTS In the said Rules,- (i) in rule 3, for sub-rule (3A), the following sub-rule shall .....

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..... 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) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or .....

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..... ble to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- "6. Zero rated supplies and Deemed Exports GSTIN of recipient I .....

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