| SI.No | Subject | Central | Andhra Pradesh |
| | | Notification No. | Date of Issue | Documents | G.O.Ms No. | Date of Issue | Documents |
|
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
|
|