CGST/SGST TAX NOTIFICATION
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 Notification No.Date of IssueDocumentsG.O.Ms No.Date of IssueDocuments
1 The Andhra Pradesh Goods and Services Tax Act, 2017- Amendment to Go.Ms.No.254, Revenue (CT-II) Department, dated 20.03.2019 and Go.Ms.No.278, Revenue (CT-II) Department, dated 22.04.2022– Orders -Issued. 16/2022 13/07/2022 G.O.MS.No.542 25/07/2022
2 The Andhra Pradesh Goods and Services Tax Act, 2017 – Amendments (First Amendment, 2022) to the Andhra Pradesh Goods and Services Tax Rules, 2017 -Orders -Issued. 15/2022 13/07/2022 G.O.MS.No.543 25/07/2022
3 The Andhra Pradesh Goods and Services Tax Act, 2017 – Amendments (First Amendment, 2022) to the Andhra Pradesh Goods and Services Tax Rules, 2017 -Orders -Issued. 14/2022 05/07/2022 G.O.MS.No.547 25/07/2022
4 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of waiver off Late fee under Section 47 for delay in filing FORM GSTR-4 for the F.Y 2021-2022 till 28.07.2022-Orders -Issued. 13/2022 05/07/2022 G.O.MS.No.537 21/07/2022
5 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of dates of specified compliances in exercise of power under section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 - Orders -Issued. 12/2022 05/07/2022 G.O.MS.No.535 20/07/2022
6 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of due date of furnishing FORM GST CMP-08 for the quarter ending June 2022 till – 31.07.2022 -Orders -Issued. 11/2022 05/07/2022 G.O.MS.No.538 21/07/2022
7 Exemption of Tax Payers having Annual Aggregate Turnover upto Rs.2.00 Cr from the requirement of furnishing Annual return for the Financial Year 2021-2022 – Orders – Issued.. 10/2022 05/07/2022 CCST.Ref.No.12039/125/2022 22/07/2022
8 G.S.R.......(E).- In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Central Goods and Services Tax 08/2022 07/06/2022 Not Required as no GSTIN of the State of the Andhra Pradesh has been notified the rate of interest per annum to be ‘Nil’,
9 he Andhra Pradesh Goods and Services Tax Act, 2017 — Waiver off Late fee under Section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for the F.Y 2021-2022-Orders — Issued. 07/2022 26/05/2022 G.O.Ms.No.432 08/06/2022
10 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of due date of payment of tax in FORM GST PMT – 06 for the month of April 2022 by the tax payers who are under QRMP Scheme till 27.05.2022 – Orders – Issued. 06/2022 17/05/2022 CCST.Ref.No.12039/66/2022 25/05/2022
11 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of due date of fiing FORM GSTR-3B for the month of Aprii 2022 tiii 24.05.2022 – Orders – Issued. 05/2022 17/05/2022 CCST.Ref.No.12039/65/2022 25/05/2022
12 The Andhra Pradesh Goods and Services Tax Act, 2017 - Amendment to Go.Ms.No.254, Revenue(CT-II)Department, dated 20.03.2019– Orders -Issued. 04/2022 31/03/2022 G.O.Ms.No.278 22/04/2022
13 The Andhra Pradesh Goods and Services Tax Act, 2017- Amendment to Go.Ms.No.252, Revenue(CT-II)Department, dated 20.03.2019 – Orders Issued. 03/2022 31/03/2022 G.O.Ms.No.277 22/04/2022
14 G.S.R.....(E).– In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax 02/2022 11/03/2022 Not Required
15 The Andhra Pradesh Goods and Services Tax Act, 2017- Implementation of e-invoicing for the tax payers having aggregate turnover exceeding 20 crores w.e.f the 01st day of April, 2022 - Orders – Requested - Reg. 01/2022 24/02/2022 G.O.Ms.No.84 28/02/2022
16 The Andhra Pradesh Goods and Services Tax Act, 2017- Amendment (Tenth Amendment, 2021) to the Andhra Pradesh Goods and Services Tax Rules, 2017 - Orders - Issued. 40/2021 29/12/2021 G.O.Ms.No.15 17/01/2022
17 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2021 – (Finance Act No. 26 of 2021) Appointment of 01.01.2022 as the date on which the provisions of Sections 2,3 and 7 to 15 of the Finance Act 2021 shall come into force - Orders - Issued. 39/2021 21/12/2021 G.O.Ms.No.77 21/02/2022
18 The Andhra Pradesh Goods and Service Tax Act, 2017 –Amendments (Ninth Amendment, 2021) to the Andhra Pradesh Goods and Services Tax Rules, 2017- Orders – Issued. 38/2021 21/12/2021 G.O.Ms.No.14 17/01/2022
19 The Andhra Pradesh Goods and Service Tax Act, 2017 –Amendments (Ninth Amendment, 2021) to the Andhra Pradesh Goods and Services Tax Rules, 2017- Orders – Issued. 37/2021 01/12/2021 G.O.Ms.No.13 17/01/2022
20 The Andhra Pradesh Goods and Service Tax Act, 2017 –Amendment to the Orders issued in Go.Ms.No.127, Revenue(CT-II)Department, dated 15.06.2021 - Orders – Issued. 36/2021 30/09/2021 G.O.Ms.No.298 28/10/2021
21 The Andhra Pradesh Goods and Service Tax Act, 2017 –Amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017- Orders – Issued. 35/2021 24/09/2021 G.O.Ms.No.08 11/01/2022
22 The Andhra Pradesh Goods and Service Tax Act, 2017 – Extension of timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the Andhra Pradesh Goods and Services Tax Act, 2017.– Orders – Issued. 34/2021 29/08/2021 G.O.Ms.No.333 25/11/2021
23 The Andhra Pradesh Goods and Service Tax Act, 2017 – Extension of FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021– Orders – Issued 33/2021 29/08/2021 G.O.Ms.No.337 26/11/2021
24 The Andhra Pradesh Goods and Service Tax Rules, 2017 – Seventh amendment (2021) to Andhra Pradesh Goods and Services Tax Rules, 2017 – Orders – Issued 32/2021 29/08/2021 G.O.Ms.No.381 30/12/2021
25 Andhra Pradesh Goods and Services Tax Act, 2017–Exempt the taxpayers having Annual Aggregate Turn Over upto Rs. 2 Crores from the requirement of furnishing annual return for FY 2020-21 –Reg. 31/2021 30/07/2021 Notification No. 12039/67/2021 11/10/2021
26 The Andhra Pradesh Goods and Service Tax Rules, 2017 – Amendment of Rule 80 of the APGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having Annual Aggregate Turn Over upto Rs. 5 crores.– Orders – Issued 30/2021 30/07/2021 G.O.Ms.No.339 26/11/2021
27 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2021 – (Finance Act No. 26 of 2021) Appointment of 01.08.2021 as the date on which the provisions of Sections 4 and 5 of the Finance Act 2021 shall come into force - Orders - Issued. 29/2021 30/07/2021 G.O.Ms.No.76 21/02/2022
28 The Andhra Pradesh Goods and Services Tax Act, 2017 - Walver of penalty payable for non-compliance of provisions of Notification issued in the Go.Ms.No.142, Revenue(CT-II)Department, dated 15-05-2020 28/2021 30/06/2021 G.O.MS.No.223 18/08/2021
29 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2021 - Orders -Issued. 27/2021 01/06/2021 G.O.MS.No. 207 03/08/2021
30 Andhra Pradesh Goods and Services Tax Act, 2017– Extension of the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021–Reg 26/2021 01/06/2021 CCST.Ref.No.CCW/GST/74/2015 30/06/2021
31 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021 - Orders - Issued. 25/2021 01/06/2021 G.O.MS.No.209 04/08/2021
32 The Andhra Pradesh Goods and Services Tax Act, 2017 - Amendment to Go.Ms.No.174, Revenue (CT-II) Department, dated 14.07.2021, –Reg. 24/2021 01/06/2021 G.O.Ms.No.293 25/10/2021
33 The Andhra Pradesh Goods and Services Tax Act, 2017 – Exclusion of Government departments and local authorities from the requirement of issuance of e-invoice - Orders - Issued. 23/2021 01/06/2021 G.O.MS.No. 208 03/08/2021
34 The Andhra Pradesh Goods and Services Tax Act, 2017 – Rationalization of late fee for delay in filing of return in FORM GSTR-7- Orders - Issued. 22/2021 01/06/2021 G.O.MS.No. 196 27/07/2021
35 The Andhra Pradesh Goods and Services Tax Act, 2017 – Rationalization of late fee for delay in fling of return in FORM GSTR-4- Orders - Issued. 21/2021 02/06/2021 G.O.MS.No. 204 02/08/2021
36 The Andhra Pradesh Goods and Services Tax Act, 2017 – Rationalization of late fee for delay in furnishing the statement of outward supplies in FORM GSTR-1- Orders - Issued. 20/2021 01/06/2021 G.O.MS.No. 195 27/07/2021
37 The Andhra Pradesh Goods and Services Tax Act, 2017 – Rationalization of late fee for delay in filing of return in FORM GSTR-3B and to provide conditional waiver of late fee for delay in filing FORM GSTR 3B from July, 2017 to April, 2021 and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods – Orders – Issued. 19/2021 01/06/2021 G.O.MS.No. 203 02/08/2021
38 The Andhra Pradesh Goods and Services Tax Rules, 2017 - providing relief by lowering of interest rate for a Specified time for tax periods March, 2021 to May, 2021 Orders issued. 18/2021 01/06/2021 G.O.MS.No.222 18/08/2021
39 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date for FORM GSTR-1 for May, 2021 by 15 days - Orders - Issued. –Reg. 17/2021 01/06/2021 G.O.Ms.No.255 22/09/2021
40 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2021 (Finance Act No.26 of 2021) – Appointment of 01.06.2021 as the day from which the provisions of Section 6 of the Finance Act 2021, relating to Amendment of Section 50 of the APGST Act, 2017 shall come into force - Orders - Issued. 16/2021 01/06/2021 G.O.Ms.No.75 21/02/2022
41 The Andhra Pradesh Goods and Services Tax Rules, 2017 – The Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2021 - Orders – Issued. 15/2021 18/05/2021 G.O.MS.No. 206 03/08/2021
42 The Andhra Pradesh Goods and Services Tax Act, 2017 -Extension of the specified compliances falling between 15.04.2021 to 30.05.2021till 31.05.2021 in exercise of the powers conferred under section 168A of the APGST Act, 2017 - Orders - Issued. 14/2021 01/05/2021 G.O.MS.No. 174 14/07/2021
43 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2021 - Orders -Issued. 13/2021 01/05/2021 G.O.MS.No. 180 19/07/2021
44 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date of furnishing FORM GSTR-1 for April, 2021 - Orders - Issued.–Reg. 12/2021 01/05/2021 G.O.Ms.No.254 22/09/2021
45 Andhra Pradesh Goods and Services TaxAct,2017–Extension of the due date for furnishing of FORM ITC-04 for the period January - March, 2021 till 31st May, 2021–Reg. 11/2021 01/05/2021 CCW/GST/74/2015 04/06/2021
46 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date for filing FORM GSTR-4 for financial year 2020-21 till 31.05.2021 - Orders - Issued. 10/2021 01/05/2021 G.O.MS.No. 202 02/08/2021
47 The Andhra Pradesh Goods and Services Tax Act, 2017 – amendment to notification issued in the G.O.Ms.No.82, Revenue (CT-II) Department, dated 31-01-2019 in order to provide waiver of late fees for specified taxpayers and specified tax periods –Orders-Issued. 09/2021 01/05/2021 G.O.MS.No. 183 20/07/2021
48 The Andhra Pradesh Goods and Services Tax Act, 2017 – Providing relief by lowering the rate of interest for the months of March and April, 2021 – Orders – Issued. 08/2021 01/05/2021 G.O.MS.No. 182 20/07/2021
49 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2021 - Orders - Issued. 07/2021 27/04/2021 G.O.MS.No. 179 19/07/2021
50 The Andhra Pradesh Goods and Services Tax Act, 2017 – Waiver of penalty payable for noncompliance of the provisions of notification issued in the G.O.Ms.No.142, Revenue (Commercial Taxes-II) Department, dated 15-5-2020 - Orders - Issued 06/2021 30/03/2021 G.O.MS.No. 129 15/06/2021
51 The Andhra Pradesh Goods and Services Tax Act, 2017 –Implementation of einvoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 1st April, 2021 – Orders - Issued. 05/2021 08/03/2021 G.O.MS.No. 128 15/06/2021
52 APGST Act, 2017 – Extension of the time limit for furnishing of the annual return specifeed uneder section 44 of APGST Act, 2017 for the fnancial year 2019-20 till 31.03.2021– Reg. 04/2021 28/02/2021 CCST Ref.No.CCW/GST/74/2015 08/04/2021
53 The Andhra Pradesh Goods and Services Tax Act, 2017 – Notification of persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of APGST Act will not apply - Orders - Issued. 03/2021 23/02/2021 G.O.MS.No. 127 15/06/2021
54 G.S.R.(E). -In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Government, hereby makes the following notification further to amend the notification of the Government of India, Ministry of Finance, Department of Revenue No. 2/2017-Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017. 02/2021 12/01/2021 Not Required
55 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2021 - Orders - Issued. 01/2021 01/01/2021 G.O.MS.No. 84 01/04/2021
56 -APGST Act, 2017 – Extension of the time limit for furnishing of the annual return specified under section 44 of APGST Act, 2017 for the financial year 2019-20 till 28.02.2021– Reg. 95/2020 30/12/2020 CCST Ref. No.CCW/GST/74/2015 28/01/2021
57 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Fourteenth Amendment) Rules,2020 - Orders -Issued. 94/2020 22/12/2020 G.O.MS.No. 68 16/03/2021
58 Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November, 2020 till the 31st day of December, 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh. 93/2020 22/12/2020 Not Required
59 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2020 (Act No. 22 of 2020) - Date on which the provisions of Sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 come into force - Notification- Orders - Issued. 92/2020 22/12/2020 G.O.MS.No. 60 08/03/2021
60 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021Orders - Issued. 91/2020 04/12/2020 G.O.MS.No. 20 04/02/2021
61 The Andhra Pradesh Goods and Services Tax Act, 2017 –notification of the number of HSN digits required on tax invoice – Amendment to proceedings of CCT’s Ref. No.CCW/GST/74/2015-A-1, dated 30-6-2017 - Regd. 90/2020 01/12/2020 CCST Ref.No.CCW/GST/74/2015 29/12/2020
62 The Andhra Pradesh Goods and Services Tax Act, 2017 – Waiver of penalty payable for noncompliance of the provisions of notification issued in the G.O.Ms.No.142, Revenue (Commercial Taxes-II) Department, dated 15-5-2020 - Orders - Issued. 89/2020 29/11/2020 G.O.MS.No. 32 15/02/2021
63 The Andhra Pradesh Goods and Services Tax Act, 2017 –implementation of einvoicing for the taxpayers having aggregate turnover exceeding Rs.100 Crore from 01st January 2021 – orders - issued. 88/2020 10/11/2020 G.O.MS.No. 31 15/02/2021
64 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020 Regd. 87/2020 10/11/2020 CCST Ref. No. CCW/GST/74/2015 23/12/2020
65 The Andhra Pradesh Goods and Services Tax Act, 2017-rescind of Proceedings issued in CCST Ref.No.CCW/GST/74/2015, dated 04-11-2020 - Regd 86/2020 10/11/2020 CCST Ref. No. CCW/GST/74/2015 29/12/2020
66 The Andhra Pradesh Goods and Services Tax Act, 2017 - Notification of special procedure for making payment of 35% as tax liability in first two (2) months – Notification - Orders - Issued. 85/2020 10/11/2020 G.O.MS.No. 21 04/02/2021
67 The Andhra Pradesh Goods and Services Tax Act, 2017 – Notification of class of persons under proviso to section 39(1) - Orders - Issued. 84/2020 10/11/2020 G.O.MS.No. 22 04/02/2021
68 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date for filing of FORM GSTR-1 -Orders -Issued. 83/2020 10/11/2020 G.O.MS.No. 126 15/06/2021
69 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2020 - Orders -Issued. 82/2020 10/11/2020 G.O.MS.No. 67 16/03/2021
70 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2019 (Act No.37 of 2019) – Bringing the provisions of Section 7 of the said Act into force - Notification- Orders - Issued. 81/2020 10/11/2020 G.O.MS.No. 19 04/02/2021
71 APGST Act, 2017 – Further extension of due date for filing return under Section 44 for the financial year 2018-2019 till 31.12.2020– Reg. 80/2020 28/10/2020 CCST Ref. No. CCW/GST/74/2015 04/11/2020
72 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020 – Notification- Orders - Issued 79/2020 15/10/2020 G.O.MS.No. 6 07/01/2021
73 The Andhra Pradesh Goods and Services Tax Act, 2017 – Notification of the number of HSN digits required to be mentioned on tax invoice - Regd. 78/2020 15/10/2020 CCST Ref. No. CCW/GST/74/2015 04/11/2020
74 Making filing of annual return under section 44 (1) of APGST Act for Financial Year 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. 77/2020 15/10/2020 G.O.MS.No. 376 17/12/2020
75 The Andhra Pradesh Goods and Services Tax Act, 2017 - prescribing return in FORM GSTR-3B of APGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021- Regd. 76/2020 15/10/2020 CCST Ref. No. CCW/GST/74/2015 04/11/2020
76 The Andhra Pradesh Goods and Services Tax Act, 2017 - prescribing the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021- Regd. 75/2020 15/10/2020 CCST Ref. No. CCW/GST/74/2015 04/11/2020
77 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – prescribing the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year-orders Issued 74/2020 15/10/2020 G.O.MS.No. 371 15/12/2020
78 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Notification of a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 - Orders - Issued. 73/2020 01/10/2020 G.O.MS.No. 327 10/11/2020
79 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2020 - Orders - Issued. 72/2020 01/10/2020 G.O.MS.No. 357 17/11/2020
80 The Andhra Pradesh Goods and Services Tax Act, 2017 – extension of the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020 -Orders - Issued. 71/2020 30/09/2020 G.O.MS.No. 326 10/11/2020
81 The Andhra Pradesh Goods and Services Tax Act, 2017 – Exemption of certain class of registered persons from issuing e – invoices and extension of the day for implementation of e - invoicing to 01-10-2020 - Amendment to GO.Ms No.141, Revenue (CT-II) Department dated 15-05-2020 orders- issued. 70/2020 30/09/2020 G.O.MS.No. 339 12/11/2020
82 APGST Act, 2017 – Extension of the due date for furnishing of FORM GSTR 9/9C for the Financial Year 2018-19 till 31st October, 2020– Reg. 69/2020 30/09/2020 CCST Ref. No. CCW/GST/74/2015 14/10/2020
83 The Andhra Pradesh Goods and Services Tax Act, 2017 – waiver / reduction in late fee for not furnishing FORM GSTR-10 by the due date, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020 - Orders - Issued. 68/2020 21/09/2020 G.O.MS.No. 323 10/11/2020
84 The Andhra Pradesh Goods and Services Tax Act, 2017 –waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19 by the due date, subject to the condition that the returns are filed between 22-09-2020 to 31-10- 2020 - Orders - Issued. 67/2020 22/09/2020 G.O.MS.No. 359 19/11/2020
85 The Andhra Pradesh Goods and Services Tax Act, 2017 – one time extension for the time limit provided under section 31(7) of the APGST Act 2017 till 31-10-2020 - Orders - Issued. 66/2020 21/09/2020 G.O.MS.No. 338 12/11/2020
86 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date of compliance under Section 171 which falls during the period from "20-03-2020 to 29-11-2020" till 30-11-2020 - Orders - Issued. 65/2020 01/09/2020 G.O.MS.No. 337 12/11/2020
87 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of APGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021- Orders - Issued. 64/2020 31/08/2020 G.O.Ms.No.358 18/11/2020
88 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2019 (Act No.37 of 2019) - Date on which the provisions of section 10 come into force - Notification- Orders - Issued. 63/2020 25/08/2020 G.O.MS.No. 325 10/11/2020
89 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of Tenth amendment (2020) to the Andhra Pradesh Goods and Services Rules, 2017 - Orders - Issued. 62/2020 20/08/2020 G.O.MS.No. 356 17/11/2020
90 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2020) – Exemption of certain class of registered persons from issuing e-invoices – Orders – Issued. 61/2020 30/07/2020 G.O.MS.No. 331 11/11/2020
91 The Andhra Pradesh Goods and Services Tax rules, 2017 – Ninth amendment (2020) to Andhra Pradesh Goods and Services Tax Rules, 2017 - Orders - Issued. 60/2020 30/07/2020 G.O.MS.No. 355 17/11/2020
92 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Prescribing special procedure for filing of returns and payment of tax for certain class of registered persons opting for composition – Certain amendment to G.O.Ms.No.301 Revenue(C.T.II) Dept.dated16.5.2019-Notification- Orders - Issued. 59/2020 13/07/2020 G.O.MS.No. 336 12/11/2020
93 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of Eighth Amendment (2020) to the Andhra Pradesh Goods and Services Tax Rules, 2017 - Orders - Issued. 58/2020 01/07/2020 G.O.Ms.No.334 11/11/2020
94 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2020) – Providing conditional waiver of late fees for the period from July, 2017 to July, 2020 – Orders – Issued. 57/2020 30/06/2020 G.O.MS.No. 324 10/11/2020
95 The Andhra Pradesh Goods and Services Tax Act, 2017 - Further Extension of period to pass order under Section 54 (7) of APGST Act - Notification- orders - Issued. 56/2020 27/06/2020 G.O.MS.No. 328 11/11/2020
96 The Andhra Pradesh Goods and Services Tax Act, 2017 – Further extension of due date of compliance which falls during the period from "20-03-2020 to 30-08-2020" till 31-08-2020- Orders - Issued. 55/2020 27/06/2020 G.O.MS.No. 329 11/11/2020
97 APGST Act, 2017- Section 168- Due date for filing return in FORM GSTR-3B Electronically through the common for the months from April, 2020 to September, 2020– Reg. 54/2020 24/06/2020 CCST ref.No.CCW/GST/74/2015 25/08/2020
98 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Providing relief by waiver of late fee by delay in furnishing outward statement in FORM GSTR-I for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - Orders - Issued. 53/2020 24/06/2020 G.O.MS.No. 288 29/09/2020
99 The Andhra Pradesh Goods and Services Tax Act, 2017 – Providing one time amnesty by lowering /waiving of late fees for non furnishing of FORM GSTR – 3B from July, 2017 to January, 2020 and also providing relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR – 3B for tax periods of February, 2020 to July, 2020 - Orders - Issued. 52/2020 24/06/2020 G.O.MS.No. 287 29/09/2020
100 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Further amendment in Notification of the Government of Andhra Pradesh, issued vide G.O.Ms.No.263, Revenue(C.T.II) Department, Dated 29.6.2017- Orders - Issued. 51/2020 24/06/2020 G.O.MS.No. 286 29/09/2020
101 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Seventh Amendment (2020) to the said Rules - Orders - Issued. 50/2020 24/06/2020 G.O.MS.No. 333 11/11/2020
102 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2020 (Act No. 22 of 2020) - Date on which the provisions of Sections 2 & 13 come into force -Notification- Orders - Issued. 49/2020 24/06/2020 G.O.MS.No. 280 25/09/2020
103 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of Sixth amendment (2020) to the APGST Rules, 2017 – Orders - Issued. 48/2020 19/06/2020 G.O.MS.No. 322 10/11/2020
104 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of validity of eway bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June - Notification- Orders - Issued. 47/2020 09/06/2020 G.O.MS.No. 321 10/11/2020
105 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of period to pass order under Section 54(7) of APGST Act - Notification- Orders - Issued. 46/2020 09/06/2020 G.O.MS.No. 320 10/11/2020
106 Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. 45/2020 09/06/2020 Not Required
107 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Notification issued for amendment of certain Rules in G.O.Ms. No.283, Revenue (CT-II) Department, Dated. 29.09.2020- Appointment of date from which provisions of the amended rules shall come into force - Orders - Issued. 44/2020 08/06/2020 G.O.MS.No. 319 10/11/2020
108 Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. 43/2020 16/05/2020 Not Required
109 Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. 42/2020 05/05/2020 Not required
110 APGST Act, 2017 – Extension of the due date for furnishing of FORM GSTR 9/9C for the Financial Year 2018-19 till 30th September, 2020– Reg. 41/2020 05/05/2020 CCST Ref. No. CCW/GST/74/2015 14/05/2020
111 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020 -Orders - Issued. 40/2020 05/05/2020 G.O.MS.No. 285 29/09/2020
112 The Andhra Pradesh Goods and Services Tax Act, 2017 – Amendments to special procedure for Corporate Debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 - Orders - Issued. 39/2020 05/05/2020 G.O.MS.No. 284 29/09/2020
113 The Andhra Pradesh Goods and Services Tax Act, 2017 – Issue of Fifth Amendment (2020) to the Andhra Pradesh Goods and Services Rules, 2017 - Orders - Issued. 38/2020 05/05/2020 G.O.MS.No. 283 29/09/2020
114 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Giving effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the AP GST Rules, 2017 – Orders - Issued. 37/2020 28/04/2020 G.O.MS.No. 282 29/09/2020
115 Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 – Reg. 36/2020 03/04/2020 CCST Ref. No. CCW/GST/74/2015 08/04/2020
116 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills – Orders - Issued. 35/2020 03/04/2020 G.O.MS.No. 264 11/09/2020
117 APGST Act, 2017 - extension of due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. 34/2020 03/04/2020 G.O.MS.No. 126 30/04/2020
118 APGST Act, 2017 - providing relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. 33/2020 03/04/2020 G.O.MS.No. 125 30/04/2020
119 APGST Act, 2017 - providing relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. 32/2020 03/04/2020 G.O.MS.No. 124 30/04/2020
120 APGST Act, 2017 - providing relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. 31/2020 03/04/2020 G.O.MS.No. 123 30/04/2020
121 APGST Act, 2017 - Amendment of APGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4) 30/2020 03/04/2020 G.O.MS.No. 160 21/05/2020
122 APGST Act, 2017 - prescribing return in FORM GSTR-3B of APGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 29/2020 23/03/2020 CCST Ref. No. CCW/GST/74/2015 27/03/2020
123 APGST Act, 2017 - Prescribing the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. 28/2020 27/03/2020 CCST Ref. No. CCW/GST/74/2015 27/03/2020
124 APGST Act, 2017 - prescribing the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. 27/2020 23/03/2020 G.O.MS.No. 147 15/05/2020
125 Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. 26/2020 23/03/2020 Not required
126 Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. 25/2020 23/03/2020 Not required
127 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. 24/2020 23/03/2020 Not required
128 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. 23/2020 23/03/2020 Not required
129 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. 22/2020 23/03/2020 Not required
130 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020. 21/2020 23/03/2020 Not required
131 Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020. 20/2020 23/03/2020 Not required
132 APGST Act, 2017 - specification of class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. 19/2020 23/03/2020 G.O.MS.No.146 15/05/2020
133 APGST Act, 2017 - Notification of the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. 18/2020 23/03/2020 G.O.MS.No.145 15/05/2020
134 APGST Act, 2017 - specificagtion of the class of persons who shall be exempted from aadhar authentication. 17/2020 23/03/2020 G.O.MS.No. 144 15/05/2020
135 APGST Act, 2017 - Third Amendment (2020) to APGST Rules, 2017. 16/2020 23/03/2020 G.O.MS.No. 143 15/05/2020
136 APGST Act, 2017 - extension of the time limit for furnishing of the annual return specified under section 44 of APGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. 15/2020 23/03/2020 CCST Ref. No. CCW/GST/74/2015 27/03/2020
137 APGST Act, 2017 - exemption of certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 14/2020 21/03/2020 G.O.MS.No.142 15/05/2020
138 APGST Act, 2017 - exemption of certain class of registered persons from issuing e-invoices and extension of the date for implementation of e-invoicing to 01.10.2020 13/2020 21/03/2020 G.O.MS.No.141 15/05/2020
139 APGST Act, 2017 - waiver off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme issued in G.O.Ms.No.255, Dated 20.3.2019. 12/2020 21/03/2020 G.O.MS.No. 140 15/05/2020
140 APGST Act, 2017 - providing special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 11/2020 21/03/2020 G.O.MS.No. 139 15/05/2020
141 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs 10/2020 21/03/2020 Not Required
142 APGST Act, 2017 - Exemption of foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C 09/2020 16/03/2020 G.O.MS.No. 138 15/05/2020
143 APGST Act, 2017 - Second Amendment (2020) of the APGST Rules, 2017 to prescribe the value of Lottery" 08/2020 02/03/2020 G.O.MS.No. 137 15/05/2020
144 APGST Act, 2017 - Prescription issued for filing of return in FORM GSTR-3B in a staggered manner. 07/2020 03/02/2020 CCTs Ref.in CCW/GST/74/2015 13/02/2020
145 APGST Act, 2017 - Extension of the last date for furnishing annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018 till 7th February, 2020. 06/2020 03/02/2020 CCTs Ref.in CCW/GST/74/2015 13/02/2020
146 To extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. (Corrigendum) 06/2020 04/02/2020 Not Required
147 APGST Act, 2017 - Appoint of Revisional Authority under the APGST Act, 2017. 05/2020 13/01/2020 G.O.Ms.No.247 28/06/2017
148 APGST Act, 2017 - Extension of the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. 04/2020 01/01/2020 G.O.MS.No. 50 17/02/2020
149 Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh 03/2020 01/01/2020 Not Required
150 APGST Act, 2017 - First amendment (2020) to the APGST Rules, 2017. 02/2020 01/01/2020 G.O.MS.No. 49 17/02/2020
151 APGST Act, 2017 - Bringing in to force certain provisions of finance (No. 2) Act, 2019 to amend the APGST Act, 2017 01/2020 01/01/2020 G.O.MS.No. 1 01/01/2020
152 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. 78/2019 26/12/2019 Not Required
153 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019. 77/2019 26/12/2019 Not required to issue by the State as it relates to Northe Eartern States.
154 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. 76/2019 26/12/2019 Not required to issue by the State as it relates to Northe Eartern States
155 APGST Act, 2017 - carrying out of changes in the APGST Rules, 2017. 75/2019 26/12/2019 G.O.MS.No. 48 17/02/2020
156 APGST Act, 2017 - waiver of late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. 74/2019 26/12/2019 G.O.MS.No. 47 17/02/2020
157 APGST Act, 2017 - Extension of the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. 73/2019 23/12/2019 CCTs Ref.no CCW/GST/74/2015 10/01/2020
158 APGST Act, 2017 - Notifying the class of registered person required to issue invoice having QR Code. 72/2019 13/12/2019 G.O.MS.No. 33 06/02/2020
159 APGST Act, 2017 - giving effect to the provisions of rule 46 of the APGST Rules, 2017. 71/2019 13/12/2019 G.O.MS.No. 32 06/02/2020
160 APGST Act, 2017 - Notifying the class of registered person required to issue e-invoice. 70/2019 13/12/2019 G.O.MS.No. 31 06/02/2020
161 APGST Act, 2017 - Notifying the common portal for the purpose of e-invoice. 69/2019 13/12/2019 G.O.MS.No. 30 06/02/2020
162 APGST Act, 2017 - Carrying out changes in the APGST Rules, 2017. 68/2019 13/12/2019 G.O.MS.No. 29 06/02/2020
163 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 67/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
164 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 66/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
165 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. 65/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
166 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. 64/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
167 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 63/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
168 Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 62/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
169 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 61/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
170 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 60/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
171 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. 59/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
172 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. 58/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
173 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 57/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
174 APGST Act, 2017 - carrying out Seventh amendment (2019) in the APGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] 56/2019 14/11/2019 G.O.MS.No. 28 06/02/2020
175 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. 55/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
176 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. 54/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
177 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. 53/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
178 Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019. 52/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
179 Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh. 51/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
180 APGST Act, 2017 - Extension of the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. 50/2019 24/10/2019 G.O.MS.No. 27 06/02/2020
181 APGST Act, 2017 - Carrying out changes in the APGST Rules, 2017. 49/2019 09/10/2019 G.O.MS.No. 470 21/11/2019
182 Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. 48/2019 09/10/2019 Not required by the State to issue
183 APGST Act, 2017 - Filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. 47/2019 09/10/2019 G.O.MS.No. 469 21/11/2019
184 APGST Act, 2017 - Prescribing the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. 46/2019 09/10/2019 CCSTs Ref.No.CCW/74/GST/2015 17/10/2019
185 APGST Act, 2017 - Prescribing the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. 45/2019 09/10/2019 G.O.MS.No. 468 21/11/2019
186 APGST Act, 2017 - Prescribing the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. 44/2019 09/10/2019 CCSTs Ref.No.CCW/74/GST/2015 17/10/2019
187 APGST Act, 2017 - Excluding the manufacturer of aerated waters from the purview of composition scheme. 43/2019 30/09/2019 G.O.MS.No. 462 06/11/2019
188 APGST Act, 2017 - Bringing rules 10, 11, 12 and 26 of the APGST (Fourth Amendment) Rules, 2019 in to force. 42/2019 24/09/2019 G.O.Ms.No.461 06/11/2019
189 Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. 41/2019 31/08/2019 Not required by the State to issue
190 Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. 40/2019 31/08/2019 Not required by the State to issue
191 APGST Act, 2017 - Bringing Section 103 of the Finance (No. 2) Act, 2019 in to force. 39/2019 31/08/2019 G.O.MS.No. 1 01/01/2020
192 Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. 38/2019 31/08/2019 Not required by the State to isue as per the proviso to sub-rule (3) of rule 45 of the CGST Rules, 2017
193 APGST Act, 2017 -Extension of the due date for furnishing FORM GSTR-3B for the month of July, 2019. 37/2019 09/10/2019 CCSTs Ref.No.CCW/74/GST/2015 05/09/2019
194 APGST Act, 2017 - Extension of the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of APGST Rules, 2017 shall be brought into force to 21.11.2019. 36/2019 20/08/2019 G.O.MS.No. 400 13/09/2019
195 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Prescribing special procedure for filing of returns and payment of tax for certain class of registered persons opting for composition – Amendment - NotificationOrders - Issued. 35/2019 25/07/2019 G.O.MS.No. 397 13/09/2019
196 APGST Act, 2017 - Extension of the last date for furnishing FORM GST CMP-08 for the quarter April, 2019 to June, 2019, or part thereof, till the 31st day of July, 2019 34/2019 18/07/2019 G.O.MS.No. 365 19/08/2019
197 APGST Rules, 2017 - issue of fifth amendment (2019) to the APGST Rules, 2017. 33/2019 18/07/2019 G.O.MS.No. 364 19/08/2019
198 Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 32/2019 28/06/2019 Not required by the State to issue
199 APGST Rules, 2017 - issue of fourth amendment (2019) to the APGST Rules, 2017. 31/2019 28/06/2019 G.O.MS.No. 363 19/08/2019
200 APGST Act, 2017 - Providing exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). 30/2019 28/06/2019 G.O.MS.No. 362 19/08/2019
201 APGST Act, 2017 -Prescribing the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019 on or before the twentieth day of the month succeeding such month. 29/2019 28/06/2019 CCSTs ref. NoCCW/74/GST/2015 05/07/2019
202 APGST Act, 2017 - Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 till the eleventh day of the month succeeding such month. 28/2019 28/06/2019 CCSTs ref. No. CCW/GST/74/2015 05/07/2019
203 APGST Act, 2017 - Prescribing the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019 till 31st October, 2019. 27/2019 28/06/2019 G.O.MS.No. 361 19/08/2019
204 Seeks to extend the due date of filing returns in FORM GSTR-7 26/2019 28/06/2019 Not required by the State to issue
205 APGST Act, 2017 - Extension of the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of APGST Rules, 2017 till 21.08.2019. 25/2019 21/06/2019 G.O.MS.No. 360 19/08/2019
206 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. 24/2019 11/05/2019 Not required by the State to issue
207 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. 23/2019 11/05/2019 Not required by the State to issue
208 APGST Rules, 2017 - Notifying the provisions of rule 138E of the APGST Rules shall come into force w.e.f 21st June, 2019. 22/2019 23/04/2019 G.O.MS.No. 302 16/05/2019
209 APGST Act, 2017 - Notifying the procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 21/2019 23/04/2019 G.O.MS.No. 301 16/05/2019
210 APGST Rules, 2017 - Third amendment ( 2019) to the APGST Rules, 2017. 20/2019 23/04/2019 G.O.MS.No. 300 16/05/2019
211 Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019) 19/2019 22/04/2019 Not Required
212 Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 18/2019 10/04/2019 Not Required
213 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 17/2019 10/04/2019 Not Required
214 Seeks to make Second Amendment (2019) to CGST Rules. 16/2019 29/03/2019 G.O.MS.No. 292 29/04/2019
215 Seeks to extend the due date for furnishing FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 15/2019 28/03/2019 Not Required
216 APGST Act, 2017 - Extension of the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the APGST Act, 2017 to Rs. 1.5 crores. 14/2019 07/03/2019 G.O.MS.No. 254 20/03/2019
217 APGST Act, 2017 - Prescribing the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 , on or before the twentieth day of the month succeeding such month. 13/2019 07/03/2019 CCTs Ref. in CCW/GST/74/2015-2 07/03/2019
218 APGST Act, 2017 - Prescribing the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019 till the eleventh day of the month succeeding such month 12/2019 07/03/2019 CCTs Ref. in CCW/GST/74/2015-1 07/03/2019
219 APGST Act, 2017 - Prescribing the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019 till 31st July, 2019 11/2019 07/03/2019 G.O.MS.No. 253 20/03/2019
220 APGST Act, 2017 - Exemption of any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs from registration under the Act. 10/2019 07/03/2019 G.O.MS.No. 252 20/03/2019
221 APGST Act, 2017 - Extension of the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 22.02.2019. 09/2019 20/02/2019 cct's ref. no. ccw/gst/74/2015 20/02/2019
222 Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 08/2019 08/02/2019 Not Required
223 APGST Act, 2017 - Extension of the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018, from 31.01.2019 to 28.02.2019. 07/2019 31/01/2019 Not Required
224 The Andhra Pradesh Goods and Services Tax Act, 2017 - - Amendment to the notification issued in the G.O.Ms. No.566, Dated 24.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of APGST Act, 2017) in the GST Acts 06/2019 29/01/2019 G.O.MS.No. 181 19/02/2019
225 APGST Act, 2017 - alignation of the rates for Composition Scheme with APGST Rules, 2017 05/2019 29/01/2019 G.O.MS.No. 180 19/02/2019
226 Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) 04/2019 29/01/2019 Not Required
227 APGST Rules, 20171 - Amendment of the APGST Rules, 2017 03/2019 29/01/2019 G.O.MS.No. 179 19/02/2019
228 APGST Act, 2017 - Bringing into force the APGST (Amendment) Act, 2018 02/2019 29/01/2019 G.O.MS.No. 178 19/02/2019
229 APGST Act, 2017 - Amendment of the meaning of Advance Authorisation. 01/2019 15/01/2019 G.O.MS.No. 265 04/04/2019
230 Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017 79/2018 31/12/2018 Not Required
231 Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. 78/2018 31/12/2018 Not Required
232 APGST Act, 2017 - Full waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. 77/2018 31/12/2018 G.O.MS.No. 83 31/01/2019
233 APGST Act, 2017 - Specification of the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. 76/2018 31/12/2018 G.O.MS.No. 82 31/01/2019
234 APGST Act, 2017 - Full waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. 75/2018 31/12/2018 G.O.MS.No. 81 31/01/2019
235 APGST Rules - Fourteenth amendment (2018) to the APGST Rules, 2017 . 74/2018 31/12/2018 G.O.MS.No. 80 31/01/2019
236 APGST Act, 2017 - Exemption of supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. 73/2018 31/12/2018 G.O.MS.No. 79 31/01/2019
237 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. 72/2018 31/12/2018 Not Required.
238 APGST Act, 2017 - Extension of the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the tax payers whose aggregate turn over is upto Rs. 1.5 Crores. 71/2018 31/12/2018 G.O.MS.No. 78 31/01/2019
239 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. 70/2018 31/12/2018 CCTs Ref. in CCW/GST/74/2015 06/01/2019
240 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. 69/2018 31/12/2018 CCTs Ref. in CCW/GST/74/2015 06/01/2019
241 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. 68/2018 31/12/2018 CCTs Ref. in CCW/GST/74/2015 06/01/2019
242 The Andhra Pradesh Goods and Services Tax Act, 2017 – Prescription of procedure for obtaining GSTIN by certain tax payers who received provisional IDs but could not complete the migration process – Amendment to Original Notification issued in the G.O.Ms.No.475, Dated 19.9.2018. 67/2018 31/12/2018 G.O.MS.No. 77 31/01/2019
243 Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 66/2018 29/11/2018 Not required by the State to issue
244 Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. 65/2018 29/11/2018 Not required by the State to issue
245 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh till 30th November, 2018. 64/2018 29/11/2018 G.O.MS.No. 20 18/01/2019
246 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. 63/2018 29/11/2018 Not required by the State to issue
247 APGST Act, 2017 - Extension of the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh for the months of September and October, 2018 till 30th November, 2018. 62/2018 29/11/2018 CCTs Ref.in CCW/GST/74/2015 28/11/2018
248 APGST Act, 2017 - Exemption of supply from PSU to PSU from applicability of provisions relating to TDS. 61/2018 05/11/2018 G.O.MS.No. 622 07/12/2018
249 APGST Rules, 2017 - Amendments (Thirteenth Amendment, 2018) to the APGST Rules, 2017. 60/2018 30/10/2018 G.O.MS.No. 621 07/12/2018
250 Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 59/2018 26/10/2018 Not Required to issue.
251 APGST Act, 2017 - Providing taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018. 58/2018 26/10/2018 G.O.MS.No. 620 07/12/2018
252 APGST Act, 2017 - Exemption of the post audit authorities under MoD from TDS compliance. 57/2018 23/10/2018 G.O.MS.No. 619 07/12/2018
253 APGST Act, 2017 - Supersession of the Notification issued in G.O.Ms.No.No 457, Dated . 16.10.2017. 56/2018 23/10/2018 G.O.MS.No. 570 14/11/2018
254 APGST Act, 2017 - Extension of the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. 55/2018 21/10/2018 CCTs Ref. in CCW/GST/74/2015 21/10/2018
255 APGST Act, 2017 - Amendments (Twelfth Amendment, 2018) to the APGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). 54/2018 09/10/2018 G.O.MS.No. 569 14/11/2018
256 APGST Act, 2017 - Amendments (Eleventh Amendment, 2018) to the APGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification issued in the G.O.Ms.No. No. 488, Dated 25.9.2018. 53/2018 09/10/2018 G.O.MS.No. 568 14/11/2018
257 APGST Act, 2017 - Notification of the rate of tax collection at source (TCS) @ 0.5% to be collected by every electronic commerce operator for intra-State taxable supplies 52/2018 20/09/2018 G.O.M.S.No_499 28/09/2018
258 APGST Act, 2017 - Bringing section 52 of the APGST Act (provisions related to TCS) into force w.e.f 01.10.2018. 51/2018 13/09/2018 G.O.MS.No. 477 20/09/2018
259 APGST Act, 2017 - Bringing section 51 of the APGST Act (provisions related to TDS) into force w.e.f 01.10.2018. 50/2018 13/09/2018 G.O.Ms.No.476 20/09/2018
260 APGST Rules, 2017 - Amending of the APGST Rules, 2017 (Tenth Amendment Rules, 2018). 49/2018 13/09/2018 G.O.MS.No. 490 25/09/2018
261 APGST Rules, 2017 - Amendments of the APGST Rules, 2017 (Ninth Amendment, 2018). 48/2018 10/09/2018 G.O.MS.No. 489 25/09/2018
262 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification issued in the G.O.Ms.No. No. 475, Dated 19.9.2018) taxpayers [Amends notf.issued in the CCW/GST/74/2015, Dated 10.8.2018]. 47/2018 10/09/2018 CCTs Ref. in CCWGST/74/2015-3 20/09/2018
263 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification issued in the G.O.Ms.No. No. 475, Dated 19.9.2018) taxpayers [Amends notf.issued in the CCW/GST/74/2015, Dated 15.9.2017 ]. 46/2018 10/09/2018 CCTs Ref. in CCWGST/74/2015-2 20/09/2018
264 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification issued in the G.O.Ms.No. No. 475, Dated 19.9.2018) taxpayers [Amends notf.issued in the CCW/GST/74/2015-4, Dated 08.8.2017 and Amends notf.issued in the CCW/GST/74/2015, Dated 15.11.2017]. 45/2018 10/09/2018 CCTs Ref. in CCW/GST/74/2015-1 20/09/2018
265 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. 44/2018 10/09/2018 Not Required
266 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. 43/2018 10/09/2018 G.O.MS.No. 496 28/09/2018
267 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers 42/2018 04/09/2018 Not required-Rule 40(1)(b) proviso.
268 APGST Act, 2017 - Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6. 41/2018 04/09/2018 G.O.MS.No. 487 25/09/2018
269 Seeks to extend the time limit for making the declaration in FORM GST ITC-04 40/2018 04/09/2018 Not required-Rule 45(3) proviso
270 APGST Rules, 2017 - Amendments (Eighth Amendment, 2018) to the APGST Rules, 2017. 39/2018 04/09/2018 G.O.MS.No. 488 25/09/2018
271 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018. 38/2018 24/08/2018 Not required to issue.
272 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018. 37/2018 24/08/2018 Not required-Section 37(1) third proviso
273 Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 36/2018 24/08/2018 Not required to issue
274 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR-3B for the month of July, 2018 till 24th August, 2018. 35/2018 21/08/2018 CCTs Ref. in CCW/GST/74/2015 21/08/2018
275 APGST Act, 2017 - Prescribing the due dates for filing FORM GSTR-3B for each of the months from July, 2018 to March, 2019 on or before the twentieth day of the month succeeding such month. 34/2018 10/08/2018 CCTs Ref. in CCW/GST/74/2015 10/08/2018
276 APGST Act, 2017 - Prescribing the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019. 33/2018 10/08/2018 G.O.MS.No. 497 28/09/2018
277 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019. 32/2018 10/08/2018 Not required- Section 37(1) third proviso
278 APGST Act, 2017 - Laying down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. 31/2018 06/08/2018 G.O.MS.No. 475 19/09/2018
279 Notification issued to extend the due date for filing of FORM GSTR-6 30/2018 30/07/2018 Not required to issue
280 APGST Rules, 2017 - Amendments (Seventh Amendment, 2018) to the APGST Rules, 2017. 29/2018 06/07/2018 G.O.MS.No. 397 25/07/2018
281 APGST Rules, 2017 - Amendments (Sixth Amendment, 2018) to the APGST Rules, 2017. 28/2018 19/06/2018 G.O.MS.No. 393 23/07/2018
282 APGST Rules, 2017 - Specificagtion of goods which may be disposed off by the proper officer after its seizure. 27/2018 13/06/2018 G.O.MS.No. 392 23/07/2018
283 APGST Rules, 2017 - Amendments (Fifth Amendment, 2018) to the APGST Rules, 2017. 26/2018 13/06/2018 G.O.MS.No. 391 23/07/2018
284 Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018. 25/2018 18/05/2018 Not required to issue
285 APGST Act, 2017 - Notification of NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the APGST Rules, 2017. 24/2018 18/05/2018 CCTs Ref. in CCW/GST/74/2015 28/05/2018
286 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. 23/2018 18/05/2018 Not required to issue
287 "APGST Act, 2017 - Waiver of the late fee for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day o FORM GSTR-3B" 22/2018 14/05/2018 G.O.MS.No. 290 05/06/2018
288 APGST Rules, 2017 - Amendments (Fourth Amendment 2018) to the APGST Rules, 2017. 21/2018 18/04/2018 G.O.MS.No. 208 03/05/2018
289 Extension of due date for filing of application for refund under section 55 by notified agencies. 20/2018 28/03/2018 Not required to issue
290 Extension of date for filing the return in FORM GSTR-6 19/2018 28/03/2018 Not required- Section 39(6)
291 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores 18/2018 28/03/2018 Not required- Section 39(6)
292 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore 17/2018 28/03/2018 Not required- Section 39(6)
293 APGST Act, 2017 - Prescribing the due dates for filing FORM GSTR-3B for the months of April to June, 2018. 16/2018 07/07/2018 CCTs Ref. in CCW/GST/74/2015 27/03/2018
294 APGST Act, 2017 - Notification of the date from which E-Way Bill Rules shall come into force. 15/2018 23/03/2018 G.O.MS.No. 141 29/03/2018
295 APGST Rules, 2017 - Amendment of the APGST Rules, 2017(Third Amendment Rules, 2018). 14/2018 23/03/2018 G.O.MS.No. 161 11/04/2018
296 Rescinding notification No. 06/2018 - CT dated 23.01.2018 13/2018 07/03/2018 Not required to issue by the Sate
297 APGST Rules, 2017 - Amendments (Second Amendment, 2018) to the APGST Rules, 2017 12/2018 07/03/2018 G.O.MS.No. 138 27/03/2018
298 APGST Act, 2017 - Postponement of e-way bill rules from coming into force. 11/2018 02/02/2018 G.O.MS.No. 76 14/02/2018
299 Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund 10/2018 23/01/2018 Not required by the State to issue
300 APGST Act, 2017 - Notification of e-waybill website in supersession of Notification issued in the G.O.Ms.No.225, Dated 22.6.2017. 09/2018 23/01/2018 G.O.MS.No. 87 16/02/2018
301 Extension of date for filing the return in FORM GSTR-6 08/2018 23/01/2018 Not required by the State to issue
302 APGST Act, 2017 - Reduction of late fee in case of delayed filing of FORM GSTR-6 07/2018 23/01/2018 G.O.MS.No. 86 16/02/2018
303 APGST Act, 2017 - Reduction of late fee in case of delayed filing of FORM GSTR-5A 06/2018 23/01/2018 G.O.MS.No. 85 16/02/2018
304 APGST Act, 2017 - Reduction of late fee in case of delayed filing of FORM GSTR-5 05/2018 23/01/2018 G.O.MS.No. 84 16/02/2018
305 APGST Act, 2017 - Reduction of late fee in case of delayed filing of FORM GSTR-1 04/2018 23/01/2018 G.O.MS.No. 83 16/02/2018
306 APGST Rules, 2017 - Amendments (First Amendment, 2018) to the APGST Rules, 2017 03/2018 23/01/2018 G.O.MS.No. 82 16/02/2018
307 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018 02/2018 20/01/2018 Not required by the State to issue
308 APGST Act, 2017 - prescribing effective rate of tax under composition scheme for manufacturers and other suppliers - Amendment to notification issued in the G.O.Ms.No. No. 250, Dated 28.6.2017. 01/2018 01/01/2018 G.O.MS.No. 36 24/01/2018
309 APGST Rules, 2017 - Amenments (Fourteenth Amendment 2017) to the APGST Rules, 2017. 75/2017 29/12/2017 G.O.MS.No. 35 24/01/2018
310 APGST Act, 2017 - Notification of 1st day of February, 2018 as the date from which E-Way Bill Rules shall come into force. 74/2017 29/12/2017 G.O.MS.No. 34 24/01/2018
311 APGST Act, 2017 - Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4. 73/2017 29/12/2017 G.O.MS.No. 33 24/01/2018
312 APGST Act, 2017 - Extension of the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. 72/2017 21/12/2017 CCTs Ref.in CCW/GST/74/2015-3 21/12/2017
313 APGST Act, 2017 - Extension of the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. 71/2017 29/12/2017 G.O.MS.No. 32 24/01/2018
314 APGST Rules, 2017 - Amenments (Fourteenth Amendment 2017) to the APGST Rules, 2017. 70/2017 21/12/2017 G.O.MS.No. 18 10/01/2018
315 APGST Act, 2017 - Extension of the time limit for filing FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a nontaxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the APGST Rules, 2017, till the 31st day of January, 2018 69/2017 21/12/2017 CCTs Ref.in CCW/GST/74/2015-3 21/12/2017
316 APGST Act, 2017 - Extension of the time limit for filing FORM GSTR-5 under sub-section (5) of section 39 of the APGST Act read with rule 63 of the APGST Rules, 2017 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 till the 31st day of January, 2018. 68/2017 21/12/2017 CCTs Ref.in CCW/GST/74/2015 21/12/2017
317 APGST Act, 2017 - Extension of the time limit for filing FORM GST ITC-01 by the registered persons, who have become eligible during the months of July, 2017, August, 2017, September, 2017, October, 2017 and November, 2017 to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the APGST Act, till the 31st day of January, 2018. 67/2017 21/12/2017 CCTs Ref.in CCW/GST/74/2015-1 21/12/2017
318 APGST Act, 2017 - Exemption of all taxpayers from payment of tax on advances received in case of supply of goods 66/2017 15/11/2017 G.O.Ms.No.567 24/11/2017
319 APGST Act, 2017 - Exemption of suppliers of services through an e-commerce platform from obtaining compulsory registration 65/2017 15/11/2017 G.O.Ms.No.566 24/11/2017
320 APGST Act, 2017 - Limitation of the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards 64/2017 15/11/2017 G.O.Ms.No.565 24/11/2017
321 APGST Act, 2017 - Extension of the due date for submission of details in FORM GST-ITC-04 till 31st day of December, 2017. 63/2017 15/11/2017 G.O.Ms.No.564 24/11/2017
322 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 till the 31st day of December, 2017 62/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015-5 15/11/2017
323 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 till the 15th day of December, 2017 till the 11th day of December, 2017. 61/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015-4 15/11/2017
324 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 till the 11th day of December, 2017. 60/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015-3 15/11/2017
325 APGST Act, 2017 - Extension of the time limit for filing of FORM GSTR-4 the 24thday of December, 2017. 59/2017 15/11/2017 G.O.Ms.No.563 24/11/2017
326 APGST Act, 2017 - Extension of the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores 58/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015 15/11/2017
327 APGST Act, 2017 - Prescribing the quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore 57/2017 15/11/2017 G.O.Ms.No.562 24/11/2017
328 APGST Act, 2017 - Making mandate the furnishing of return in FORM GSTR-3B till March, 2018 56/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015 15/11/2017
329 APGST Rules, 2017 - Amenments (Twelfth Amendment 2017) to the APGST Rules, 2017. 55/2017 15/11/2017 G.O.MS.No. 581 08/12/2017
330 Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 54/2017 30/10/2017 Not Required
331 Seeks to extend the due date for submission of details in FORM GST-ITC-04 53/2017 28/10/2017 Not required
332 Seeks to extend the due date for submission of details in FORM GST-ITC-01 52/2017 28/10/2017 Not Required
333 APGST Rules, 2017 - Amenments (Eleventh Amendment 2017) to the APGST Rules, 2017. 51/2017 28/10/2017 G.O.Ms.No.559 24/11/2017
334 APGST Act, 2017 - Waiver of the late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 50/2017 24/10/2017 G.O.Ms.No.560 24/11/2017
335 APGST Act, 2017 - Notification of the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the APGST rules, 2017 49/2017 18/10/2017 G.O.MS.No. 497 03/11/2017
336 APGST Act, 2017 - Notiication of certain supplies as deemed exports under section 147 of the APGST Act, 2017 . 48/2017 18/10/2017 G.O.MS.No. 496 03/11/2017
337 APGST Rules, 2017 - Amenments (Tenth Amendment 2017) to the APGST Rules, 2017. 47/2017 18/10/2017 G.O.MS.No. 495 03/11/2017
338 The Andhra Pradesh Goods and Services Tax Act, 2017 – Increasing turnover limit for composition suppliers – Notification . 46/2017 13/10/2017 G.O.MS.No. 489 31/10/2017
339 APGST Rules, 2017 - Amenments (Ninth Amendment 2017) to the APGST Rules, 2017. 45/2017 13/10/2017 G.O.MS.No. 488 31/10/2017
340 "APGST Act, 2017 - Extension of the time limit for submission of FORM GST ITC-01 by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017." 44/2017 13/10/2017 CCTs Ref.in CCW/GST/74/2015 13/10/2017
341 APGST Act, 2017 - Extension of the time limit for filing of FORM GSTR-6 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017. 43/2017 13/10/2017 CCTs Ref.in CCW/GST/74/2015-1 13/10/2017