In exercise of the powers conferred by sub-rule (4) of rule 48 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, and in supersession of the notification issued in the G.O.Ms.No.31, Revenue (Commercial Taxes-II) Department, Dated 06-02-2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than a Government department, a local authority, a Special Economic Zone unit and those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds five crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person or for exports.

2. This notification shall be deemed to have come into force with effect on and from the 1st October, 2020.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

Dr. RAJAT BHARGAVA

SPECIAL CHIEF SECRETARY TO GOVERNMENT