Andhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No, 4 of 2018

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..... ra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in subsection (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, .....

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..... owing Order, to remove the difficulties, namely: 1. Short title . This Order may be called the Andhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No, 4 of 2018. 2. In section 52 of the Andhra Pradesh Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: Explanation: - For the purposes of this sub-section, .....

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