THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O.Ms.No.581, Revenue (Commercial Taxes-II), Dated 8th December, 2017.

In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendation of the Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, issued vide G.O.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017 as subsequently amended.

1. (i)These rules may be called the Andhra Pradesh Goods and Services Tax (Twelth Amendment) Rules, 2017.

(ii) They shall be deemed to have come into force with effect on and from 15th November,2017.

AMENDMENTS

2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, -

(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-

"Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.";

(ii) in rule 54, in sub-rule (2), for the words "supplier shall issue", the words "supplier may issue" shall be substituted;

(iii) after rule 97, the following rule shall be inserted, namely:-

"97A.Manual filing and processing. -

Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or

electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.";

(iv) after rule 107, the following rule shall be inserted, namely:-

"107A. Manual filing and processing. -

(v) after rule 109, the following rule shall be inserted, namely:-

"109A. Appointment of Appellate Authority-

(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by the officer of the rank of Deputy Commissioner of state tax or below may appeal to the appellate authority of the jurisdiction not below the rank of Joint Commissioner of state tax , as may be appointed by the Government, within three months from the date on which the said decision or order is communicated to such person.

(2) An authorized officer directed under sub-section (2) of section 107 to apply against any decision or order passed under this Act or the Central Goods and Services Tax Act may apply to the appellate authority of the jurisdiction not below the rank of Joint Commissioner of state tax, appointed by the Government, within six months from the date of communication of the said decision or order.";

(vi) after the "FORM GST RFD-01", the following forms shall be inserted, namely:-

FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)

1	GSTIN / Temporary ID
2	Legal Name
3	Trade Name, if any
4	Address
5	Tax period (if applicable)	From <Year><Month> To <Year><Month>
6	Amount of Refund Claimed(Rs.)	Act		Tax	Interest	Penalty	Fees	Others	Total
		Central tax
		State / UT tax
		Integrated tax
		Cess
		Total
7	Grounds of Refund Claim (select from drop down)	(a)	Excess balance in Electronic Cash Ledger
		(b)	Exports of services- with payment of tax
		(c)	Exports of goods / services- without payment of tax (accumulated ITC)
		(d)	ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
		(e)	On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
		(f)	On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
		(g)	Recipient of deemed export

DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature

Name -

Designation / Status

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.

Signature

Name -

Designation / Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name -

Designation / Status

SELF- DECLARATION [rule 89(2)(1)]

I/We (Applicant) having GSTIN/ temporary Id , solemnly affirm and certify that in

respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from---to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature

Name -

Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

8. Verification

I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

Place	Signature of Authorised Signatory
Date	(Name)
	Designation/ Status

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

Turnover of inverted rated supply of goods	Tax payable on such inverted rated supply of goods	Adjusted total turnover	Net input tax credit	Maximum refund amount to be claimed [(1x4/3)-2]
1	2	3	4	5

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1x2/3)
1	2	3	4

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1x2/3)
1	2	3	4

FORM-GST-RFD-01 B

[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]

Refund Order details

ARN

GSTIN / Temporary ID

Legal Name

Filing Date

Reason of Refund

Financial Year

Month

Order No.:

Order issuance Date:

10.

Payment Advice No.:

11.

Payment Advice Date:

12.

Refund Issued To :

Drop down: Taxpayer / Consumer Welfare Fund

13.

Issued by:

14.

Remarks:

15.

Type of Order

Drop Down: RFD- 04/ 06/ 07 (Part A)

16.

Details of Refund Amount (As per the manually issued Order):

Description

Integrated Tax

Central Tax

State/ UT tax

Cess

a. Refund amount claimed

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

Tax

Interest

Penalty

Fees

Others

Total

b. Refund Sanctio ned on provisi onal basis

c. Remaining Amount

d. Refund amount in- admissible

e. Gross amount to be paid

f. Interest (if any)

g. Amoun t adjuste d against outstan ding demand under the existing law or under the Act

h. Net amount to be paid

17.

Attachments (Orders)

RFD-04; RFD-06; RFD07(Part A)

Date:

Place:

Signature (DSC):

Name:

Designation:

Office Address:

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

Dr. D. SAMBASIVA RAO,

Special Chief Secretary to Government.