THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 - IMPLEMENTATION OF e-INVOICING FOR THE TAXPAYERS HAVING AGGREGATE TURNOVER EXCEEDING RS.100 CRORE FROM 01ST JANUARY 2021. [G.O.Ms.No.31, Revenue (Commercial Taxes-II), 15thFebruary, 2021]

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PART I EXTRAORDINARY

No.81 AMARAVATI, TUESDAY, FEBRUARY 16, 2021 G.719 NOTIFICATIONS BY GOVERNMENT

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REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 - IMPLEMENTATION OF e-INVOICING FOR THE TAXPAYERS HAVING AGGREGATE TURNOVER EXCEEDING RS.100 CRORE FROM 01ST JANUARY 2021.

[G.O.Ms.No.31, Revenue (Commercial Taxes-II), 15th February, 2021]

NOTIFICATION

In exercise of the powers conferred by sub-rule (4) of Rule 48 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments to the notification issued in the G.O.Ms.No.141, Revenue (Commercial Taxes-II) Department, Dated: 15.05.2020, namely:-

This notification shall be deemed to have come into force with effect on and from 1st January 2021.

AMENDMENT

In the said notification, in the first paragraph, for the words "Five Hundred Crore Rupees", the words "One Hundred Crore Rupees" shall be substituted.

Dr. RAJAT BHARGAVA,

Special Chief Secretary to Government.