PART I EXTRAORDINARY

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

01^ST JANUARY 2021.

[G.O.Ms.No.31, Revenue (Commercial Taxes-II), 15^thFebruary, 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 1^st 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.

Published and Uploaded by the Commissioner of Printing, Government of Andhra Pradesh at

Government Regional Press, Vijayawada, www.apegazette.cgg.gov.in

Registered No. HSE-49/2016

No.81

AMARAVATI, TUESDAY, FEBRUARY 16, 2021

G.719

NOTIFICATIONS BY GOVERNMENT

--x--