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TMI BlogClarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the APGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the APGST Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... ain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the APGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the APGST Act; applicability of G.O.Ms.No.476 Rev.(CT-II) Dept. Dt.20-09-2018 [corresponding notification No. 50/2018-Central Tax]; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg. In order to clarify certain issues and to ensure uniformity of implementation across field formations, the Chief Commissioner, in exercise of his powers conferred under section 168 (1) of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "APGST Act") hereby cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 36/2017-Central Tax (Rate)} and notification No. 37/2017- Integrated Tax (Rate) both dated 13.10.2017. 5. In this regard, it is clarified that the respective Government departments (i.e. Central Government, State Government, Union territory or a local authority) shall be liable to get registered and pay GST on intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by them to an unregistered person subject to the provisions of sections 22 and 24 of the APGST Act. 2. Whether penalty in accordance with section 73 (11) of the APGST Act should be levied in cases where the return in FORM GSTR-3B has been filed after the due date of filing such return? 1. As per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST? 1. It may be noted that as per the provisions of section 142(2) of the APGST Act, in case of revision of prices of any goods or services or both on or after the appointed day (i.e., 01.07.2017), a supplementary invoice or debit/credit note may be issued which shall be deemed to have been issued in respect of an outward supply made under the APGST Act. 2. It is accordingly clarified that in case of revision of prices, after the appointed date, of any goods or services supplied before the appointed day thereby requiring issuance of any supplementary invoice, debit note or credit note, the rate as per the provisions of the GST Acts (both CGST and SGST or IGST) 4. Applicability of the provisions of section 51 of the APGST Act (TDS) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under any law for the time being in force other than this Act, the CGST Act, the UTGST Act and the GST (Compensation to States) Act, if charged separately by the supplier." 2. It is clarified that as per the above provisions, taxable value for the purposes of GST shall include the TCS amount collected under the provisions of the Income Tax Act since the value to be paid to the supplier by the buyer is inclusive of the said TCS. 6. Who will be considered as the 'owner of the goods' for the purposes of section 29(1) of the APGST Act? It is hereby clarified that if the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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