Amended Notification of the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2021 (dated – 20.07.2021) – Govt. of Andhra Pradesh
View PdfAmended Notification of the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2021 (dated – 20.07.2021) – Govt. of Andhra Pradesh
– This notification has come into effect from 01.05.2021.
– In the Andhra Pradesh Goods and Services Tax Rules, 2017, in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:-“Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 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, the following proviso shall be inserted, namely:-
– “Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1stday of May, 2021 till the 28th day of May, 2021.”
