Amended notification of the Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2021 (dated – 04.08.2021) – Govt. of Andhra Pradesh

• 05th, August 2021
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Amended notification of the Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2021 (dated – 04.08.2021) – Govt. of Andhra Pradesh

• Following are amendments.
  • In sub rule (4) of rule 36, for the second proviso the following proviso shall be substituted.
  • “Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021 as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above”,.
  • In sub-rule (2) of rule 59, after the first proviso, the following shall be inserted.
  • “Provided further that a registered person may furnish such details, for the month of May 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021″.