9911796707
TMI BlogAndhra Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... Part. IV. B, Dt:07-06-2017. 2. G.O.Ms.No.227, Revenue (CT-II) Department, dated 22-06-2017. 3. G.O.Ms.No.207, Revenue (CT-II) Department, dated 03-8-2021. 4. From the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Tax Customs, Notification No.30/2021-Central Tax, dated on 30-07-2021. 5. From the CCST, Letter No.REV03-12039/66/2021-CCT, dated on 07/10/2021. ORDER: The following notification will be published in an Extra-Ordinary issue of the Andhra Pradesh Gazette, Dated: 29-11-2021. NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Chief Commissioner.". 4. In the said rules, in FORM GSTR-9, in the instructions, - a. in paragraph 4, - A. after the word, letters and figures "or FY 2019-20", the word, letters and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2021 to September 2021 shall be declared here."; 2. against serial number 12, - a. after the words, letters and figures "For FY 2019-20, the registered person shall have an option to not fill this table.", the following entry shall be inserted, namely: - "For FY 2020-21, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; b. for the figures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing entry shall be inserted, namely: - "Others ."; (c) against Pt. V, - (I) in the heading, for the words "Auditor's recommendation on additional Liability due to non-reconciliation", the words "Additional Liability due to non-reconciliation" shall be substituted; (II) after entry relating to "0.10%", the following entry shall be inserted, namely: - "Others ."; (ii) after the table, for the portion beginning with "Verification:" and ending with "and balance sheet etc.", the following shall be substituted, namely: - "Verification of registered person: I hereby solemnly affirm and declare that the information given herein above is true and correct and nothing has been concealed there from. I am uploading this self-cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
