TMI BlogAndhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 as subsequently amended from time to time, namely,- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall deemed to have come into force with effect from 18th July,2019. AMENDMENTS In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules (i) in rule 12, in sub-rule (1A),- (a) after the words A person applying for registration to , the words deduct or shall be inserted; (b) after the words in accordance with the provisions of , the words and figures section 51, or, as the case may be, shall be inserted. (ii) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner. (2) The Chief Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner. . (v) In rule 138E, in the first proviso,- (a) after the words Provided that the Chief Commissioner may, , the words, letters and figures on receipt of an application from a registered person in FORM GST EWB-05, shall be inserted; (b) after the words reasons to be recorded in writing, by order , the words, letters and figures in FORM GST EWB-06 shall be inserted. (vi) After FORM GST PCT -05, with effect from such date as may be notified by the Government, the following forms shall be inserted, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Auto Populated 3. Address Auto Populated 4. No. and Date of application 5. Date of effect of cancellation of enrolment DECLARATION This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from . . . . . . . (SIGNATURE) Place: Date: . (vii) In FORM GST RFD-01 , in Annexure 1, Statement 5B , the following Statement shall be substitute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (viii) In FORM GST RFD-01A , in Annexure 1, for Statement 5B , the following Statement shall be substituted, namely :- Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Legal Name Auto 3 Trade Name Auto 4 Address Auto 5 Facility of furnishing of information in Part A of FORM GST EWB 01 (i.e. facility for generation of E-Way Bill) blocked w.e.f. Auto 6 Reasons of unblocking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill Application ARN: Date: The facility for generation of E- Way Bill was blocked in respect of the aforementioned registered person w.e.f. -------- in terms of rule 138E of the Andhra Pradesh Goods and Services Tax Rules, 2017. I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person. I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following grounds: 1. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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