THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 - NINTH AMENDMENT (2020) TO ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017. [G.O.Ms.No.355, Revenue (Commercial Taxes-II), 17th November, 2020.]

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Registered No. HSE-49/2016

PART I EXTRAORDINARY

No.752 AMARAVATI, WEDNESDAY, NOVEMBER 18, 2020 G.461 NOTIFICATIONS BY GOVERNMENT

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REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 - NINTH AMENDMENT (2020) TO ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017.

[G.O.Ms.No.355, Revenue (Commercial Taxes-II), 17th November, 2020.]

NOTIFICATION

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, on the recommendations ofthe Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely: -

AMENDMENT

1. (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2020.

(2) They shall come in to force from the 30th July, 2020.

2 In the Andhra Pradesh Goods and Services Tax Rules, 2017, for FORM GST INV-Ol, the following form shall be substituted, namely:-

"FORM GST INV-1

(See Rule 48)

Format/Schema for e-Invoice

Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:

0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.

1..1: It means that reporting of item is mandatory but cannot be repeated.

[ 1 ]

RAJAT BHARGAVA, Special Chief Secretary to Government.

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