AP GST Act & Rules 2017 Amendments Orders 2024 The Andhra Pradesh Goods and Services Tax Act & Rules, 2017 - To make Amendments (Amendment, 2024) to the APGST Rules, 2017 - Orders - Issued
The Andhra Pradesh Goods and Services Tax Act & Rules, 2017 – To make Amendments (Amendment, 2024) to the APGST Rules, 2017 - Orders – Issued
REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O. Ms.No. 174 Dated: 30.08.2024
Read the following:
1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extra-ordinary issue of Andhra Pradesh Gazette No.16, Part. IV. B, Dt: 07-06-2017.
2. Notification No.03/2017-Central Tax, dated 19.06.2017.
3. G.O.Ms.No.227, Revenue (Commercial Taxes-II) Department, dated: 22.06.2017.
4. Notification No.27/2022-Central Tax, dated 26.12.2022.
5. G.O.Ms.No.62, Revenue (Commercial Taxes) Department, dated 17.01.2023.
6. Notification No.4/2023-Central Tax, dated 31.03.2023.
7. G.O.Ms.No.421, Revenue (Commercial Taxes) Department, dated 04.09.2023.
8. Notification No.52/2023-Central Tax, dated 26.10.2023.
9. G.O.Ms.No.561, Revenue (Commercial Taxes ) Department, dated 24.11.2023.
10. Notification No.54/2023-Central Tax, dated 17.11.2023.
11. G.O.Ms.No.563, Revenue (Commercial Taxes ) Department, dated 24.11.2023.
12. Notification No.13/2024 – Central Tax, dated 10.07.2024.
13. Notification No.12/2024 – Central Tax, dated 10.07.2024. issued by the Central Board of Indirect Taxes and Customs, Government of India, Ministry of Finance, Department of Revenue, New Delhi.
14. Mail dated 11.07.2024 received from Under Secretary, GSTCS, New Delhi.
15. From the CCST, Letter Ref. No. Computer No.2492527 File No.REV03-12039(31)/351/2024 –COMM, dated.01.08.2024.
ORDER:
The following notification will be published in an Extra Ordinary issue of the Andhra Pradesh Gazette, Dated:30.08.2024.
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 and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely: -
AMENDMENT
1. Short title and commencement. – (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2024.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, in rule 8, in sub-rule (4A), after the first proviso, the following proviso shall be inserted namely: -
“Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Chief Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”.