Amended notification of the Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2021 (dated – 20.07.2021) – Govt. of Andhra Pradesh
View PdfAmended notification of the Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2021 (dated – 20.07.2021) – Govt. of Andhra Pradesh.
– This notification has come into effect from 27.04.2021.
– In the Andhra Pradesh Goods and Services Tax Rules, 2017, in rule 26 in sub-rule(1), after the third proviso, the following proviso shall be added, namely:-
– “Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).’’
