PART I EXTRAORDINARY
No.40 AMARAVATI, MONDAY, JANUARY 21, 2019 G.1092 NOTIFICATIONS BY GOVERNMENT
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REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16 OF 2017) - AMENDMENT TO G.O.Ms.No. 497, REVENUE (CT-II) DEPT. DATED : 28-09-2018.
[G.O.Ms.No.20, Revenue (Commercial Taxes-II), 18th January, 2019.]
NOTIFICATION
In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification issued vide G.O.Ms.No.497 Rev.(CT-II) Dept. Dated : 28-09-2018, namely:-
AMENDMENT
In the said notification, in paragraph 2, after the second proviso, the following proviso shall be inserted, namely : -
"Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 of the Andhra Pradesh Goods and Services Tax Rules, 2017 for the quarter from July, 2018 to September, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018".
Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government.