In exercise of the powers
conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017
(Act No. 16 of 2017), the Government of Andhra Pradesh hereby makes the following
rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017,
namely:- (1)
These rules may be called the Andhra Pradesh Goods and Services
Tax (Third Amendment) Rules, 2020. (2)
Save as otherwise provided in these rules, they shall deemed to
have come into force on the 23rd day of March, 2020. In the Andhra Pradesh Goods and
Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule
8, after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A)
The applicant shall, while submitting an application under sub-rule (4), with
effect from 01.04.2020, undergo authentication of Aadhaar number for grant of
registration.". In the said rules, in rule 9, in
sub-rule (1), with effect from 01.04.2020, the following sub- rule shall be
inserted, namely:- "Provided that where a
person, other than those notified under sub-section (6D) of section 25, fails
to undergo authentication of Aadhaar number as specified in sub-rule (4A) of
rule 8, then the registration shall be granted only after physical verification
of the principle place of business in the presence of the said person, not
later than sixty days from the date of application, in the manner provided
under rule 25 and the provisions of sub-rule (5) shall not be applicable in
such cases.". In the said rules, for rule 25,
the following rule shall be substituted, namely:- "Physical verification of
business premises in certain cases.-Where the proper officer is satisfied that
the physical verification of the place of business of a person is required due
to failure of Aadhaar authentication before the grant of registration, or due
to any other reason after the grant of registration, he may get such
verification of the place of business, in the presence of the said person, done
and the verification report along with the other documents, including
photographs, shall be uploaded in FORM GST REG-30 on the common portal within a
period of fifteen working days following the date of such verification.". In the said rules, in rule 43, in
sub-rule (1) with effect from the 1st April, 2020,- (a)
for clause (c), the following clause shall be substituted,
namely:- "c) ??the amount of input tax in respect of capital
goods not covered under clauses (a) and (b), denoted as 'A, being the amount of
tax as reflected on the invoice, shall credit directly to the electronic credit
ledger and the validity of the useful life of such goods shall extend upto five
years from the date of the invoice for such goods: Provided that where any capital
goods earlier covered under clause (a) is subsequently covered under this
clause, input tax in respect of such capital goods denoted as 'A' shall be
credited to the electronic credit ledger subject to the condition that the
ineligible credit attributable to the period during which such capital goods
were covered by clause (a),denoted as 'Tie', shall be calculated at the rate of
five percentage points for every quarter or part thereof and added to the
output tax liability of the tax period in which such credit is claimed: Provided further that the amount
'Tie' shall be computed separately for input tax credit of Central tax, State
tax, Union territory tax and Integrated tax and declared in FORM GSTR-3B. Explanation.- An item of capital
goods declared under clause (a) on its receipt shall not attract the provisions
of sub-section (4) of section 18, if it is subsequently covered under this
clause." (b)
for clause (d), the following clause shall be substituted,
namely:- "the aggregate of the
amounts of "A" credited to the electronic credit ledger under clause
(c) in respect of common capital goods whose useful life remains during the tax
period, to be denoted as "Tc", shall be the common credit in respect
of such capital goods: Provided that where any capital
goods earlier covered under clause (b) are subsequently covered under clause
(c), the input tax credit claimed in respect of such capital good(s) shall be
added to arrive at the aggregate value 'Tc';"; (c)
in clause (e), the following Explanation shall be inserted,
namely:- "Explanation.- For the
removal of doubt, it is clarified that useful life of any capital goods shall
be considered as five years from the date of invoice and the said formula shall
be applicable during the useful life of the said capital goods."; (d)
clause (f) shall be omitted. In the said rules, in rule 80, in
sub-clause (3), the following proviso shall be inserted, namely:- "Provided that every
registered person whose aggregate turnover during the financial year 2018-2019
exceeds five crore rupees shall get his accounts audited as specified under
sub- section (5) of section 35 and he shall furnish a copy of audited annual
accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for
the financial year 2018-2019, electronically through the common portal either
directly or through a Facilitation Centre notified by the Chief Commissioner.". In the said rules, in rule 86,
after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A)
Where a registered person has claimed refund of any amount paid as tax wrongly
paid or paid in excess for which debit has been made from the electronic credit
ledger, the said amount, if found admissible, shall be re-credited to the
electronic credit ledger by the proper officer by an order made in FORM GST
PMT-03.". In the said rules, in rule 89, in
sub-rule (4), for clause (C), the following clause shall be substituted,
namely:- '(C)
"Turnover of zero-rated supply of goods" means the value of
zero-rated supply of goods made during the relevant period without payment of
tax under bond or letter of undertaking or the value which is 1.5 times the
value of like goods domestically supplied by the same or, similarly placed,
supplier, as declared by the supplier, whichever is less, other than the
turnover of supplies in respect of which refund is claimed under sub-rules (4A)
or (4B) or both;". In the said rules, in rule 92,- (a)
after sub-rule (1), the following sub-rule shall be inserted,
namely:- "(1A)Where,
upon examination of the application of refund of any amount paid as tax other
than the refund of tax paid on zero-rated supplies or deemed export, the proper
officer is satisfied that a refund under subsection (5) of section 54 of the
Act is due and payable to the applicant, he shall make an order in FORM RFD-06
sanctioning the amount of refund to be paid, in cash, proportionate to the
amount debited in cash against the total amount paid for discharging tax
liability for the relevant period, mentioning therein the amount adjusted
against any outstanding demand under the Act or under any existing law and the
balance amount refundable and for the remaining amount which has been debited
from the electronic credit ledger for making payment of such tax, the proper
officer shall issue FORM GST PMT-03 re-crediting the said amount as Input Tax
Credit in electronic credit ledger."; (b)
in sub-rule (4), after the words, brackets and figure "amount
refundable under sub-rule (1)", the words, brackets, figure and letter
"or sub-rule (1A)", shall be inserted; (c)
in sub-rule (5), after the words, brackets and figure "amount
refundable under sub-rule (1)", the words, figures and letter "or
sub-rule (1A)", shall be inserted. In the said rules, in rule 96, in
sub-rule (10), in clause (b) with effect from the 23rd October, 2017, the
following Explanation shall be inserted, namely,- "Explanation.- For the
purpose of this sub-rule, the benefit of the notifications mentioned therein
shall not be considered to have been availed only where the registered person
has paid Integrated Goods and Services Tax and Compensation Cess on inputs and
has availed exemption of only Basic Customs Duty (BCD) under the said
notifications.". In the said rules, after rule
96A, the following rule shall be inserted, namely:- "96B.
Recovery of refund of unutilised input tax credit or integrated tax paid on
export of goods where export proceeds not realised.- (1)
Where any refund of unutilised input tax credit on account of
export of goods or of integrated tax paid on export of goods has been paid to
an applicant but the sale proceeds in respect of such export goods have not
been realised, in full or in part, in India within the period allowed under the
Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of
such period, the person to whom the refund has been made shall deposit the
amount so refunded, to the extent of non-realisation of sale proceeds, along
with applicable interest within thirty days of the expiry of the said period
or, as the case may be, the extended period, failing which the amount refunded
shall be recovered in accordance with the provisions of section 73 or 74 of the
Act, as the case may be, as is applicable for recovery of erroneous refund,
along with interest under section 50: Provided that where sale
proceeds, or any part thereof, in respect of such export goods are not realised
by the applicant within the period allowed under the Foreign Exchange
Management Act, 1999 (42 of 1999), but the Reserve Bank of India writes off the
requirement of realisation of sale proceeds on merits, the refund paid to the
applicant shall not be recovered. (2)
Where the sale proceeds are realised by the applicant, in full or
part, after the amount of refund has been recovered from him under sub-rule (1)
and the applicant produces evidence about such realisation within a period of
three months from the date of realisation of sale proceeds, the amount so
recovered shall be refunded by the proper officer, to the applicant to the
extent of realisation of sale proceeds, provided the sale proceeds have been
realised within such extended period as permitted by the Reserve Bank of
India.". In the said rules, in rule 141,
in sub-rule (2), for the word "Chief Commissioner". the words
"proper officer" shall be substituted. In the said rules, in FORM GST
RFD-01, after the declaration under rule 89(2)(g), the following undertaking
shall be inserted, namely:- "UNDERTAKING I hereby undertake to deposit to
the Government the amount of refund sanctioned along with interest in case of
non-receipt of foreign exchange remittances as per the proviso to section 16 of
the IGST Act, 2017 read with rule 96B of the APGST Rules 2017. Signature- Name - Designation/Status".ANDHRA PRADESH GOODS AND SERVICES TAX (THIRD
AMENDMENT) RULES, 2020
PREAMBLE