The Andhra Pradesh Goods and Services Tax Act, 2017

andhra-pradesh · 2017

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

S. 1Section defines types of transfers in goods as supplies of goods or services under Andhra Pradesh Goods and Services Tax Act, 2017.
S. 2Section 2 defines key terms used throughout the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 3Officers under this Act
S. 4Section 4 defines when the transfer or disposal of business assets constitutes a supply of goods or services under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 5Section 5 defines various activities as supplies of services for the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 6Section 6 authorizes central tax officers to act as proper officers for Andhra Pradesh GST, subject to government conditions.
S. 7Section 7 defines the scope of "supply" under the Andhra Pradesh Goods and Services Tax Act, 2017, including various forms of transactions and exempting certain activities.
S. 8Section 8 prohibits supply of warehoused goods before clearance and by endorsement after dispatch but before home consumption.
S. 9Section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 levies and regulates the collection of state-level goods and services tax on intra-state supplies, except for certain exempted goods.
S. 10Section 10 allows small businesses in Andhra Pradesh to opt for a composition levy instead of regular GST, based on turnover limits and specific rates.
S. 11Section 11 allows the Andhra Pradesh government to exempt certain goods or services from tax if it's deemed necessary in the public interest.
S. 12Section 12 of the Andhra Pradesh Goods and Services Tax Act, 2017 determines the time when tax liability arises for the supply of goods.
S. 13Section 13 determines when tax on services becomes payable in Andhra Pradesh, based on the earliest of invoice issue, payment receipt, or service provision.
S. 14Section 14 determines the time of supply for goods or services when there is a change in tax rates.
S. 15Section 15 defines the value of taxable supply under Andhra Pradesh Goods and Services Tax Act, 2017, including transaction value and specific additional charges.
S. 16Section 16 outlines conditions for registered persons to claim input tax credit in Andhra Pradesh under the Goods and Services Tax Act.
S. 17Section 17 of the Andhra Pradesh Goods and Services Tax Act, 2017, regulates the apportionment of credit for goods and services used partly for business and partly for exempt purposes.
S. 18Section 18 allows registered persons to claim input tax credit under specific conditions when they become liable for registration or cease to pay tax.
S. 19Section 19 allows input tax credit for goods sent to job workers, including capital goods, even if not returned within specified periods.
S. 20Section 20 outlines the rules for an Input Service Distributor to distribute input tax credit under Andhra Pradesh's Goods and Services Tax Act.
S. 21Section 21 outlines the process for recovering excess credit distributed by Input Service Distributors, including interest and applicable sections for determination.
S. 22Section 22 of the Andhra Pradesh Goods and Services Tax Act, 2017 mandates registration for suppliers with a turnover exceeding specified limits, including those from special category states.
S. 23Section exempts certain persons from registration under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 24Section 24 mandates compulsory registration for specific categories of persons making inter-State supplies, casual supplies, and those required to pay tax under reverse charge or other provisions.
S. 25Section 25 outlines the procedure for registration under the Andhra Pradesh Goods and Services Tax Act, 2017, including timelines and conditions for different types of businesses.
S. 26Section 26 establishes that registration under the Central GST Act is deemed valid for Andhra Pradesh unless rejected locally.
S. 27Section 27 regulates registration, advance tax deposits, and certificate validity for casual and non-resident taxable persons in Andhra Pradesh.
S. 28Section 28 mandates registered persons to update registration details to the proper officer and outlines the approval process for amendments.
S. 29Section 29 allows the proper officer to cancel or suspend a business's registration under the Andhra Pradesh Goods and Services Tax Act, 2017, for various reasons including non-compliance and business changes.
S. 30Section 30 allows registered persons to apply for revocation of their cancelled registration within 30 days.
S. 31Section 31 mandates registered persons to issue tax invoices for goods and services, detailing description, quantity, value, and tax, with government exceptions for certain goods and services.
S. 32Section 32 prohibits unauthorized collection of tax by unregistered persons and limits registered persons to collecting tax per the Act's provisions.
S. 33Section 33 mandates that tax amounts must be prominently indicated in tax invoices and related documents.
S. 34Section 34 outlines the issuance and reporting requirements for credit notes in cases of overcharged or returned goods or services under Andhra Pradesh's Goods and Services Tax Act.
S. 35Section 35 mandates registered persons to maintain detailed accounts and records of goods, services, stock, and tax credits.
S. 36Section 36 mandates retention of accounts for 72 months or one year post-appeal/investigation, whichever is longer.
S. 37Section 37 mandates registered persons to electronically provide details of outward supplies to the tax authority and recipient, with certain exemptions and time extensions allowed.
S. 38Section 38 mandates registered persons to electronically furnish details of inward supplies and credit/debit notes by the 15th day of the following month.
S. 39Section 39 mandates different registered persons to electronically file monthly or quarterly tax returns on supplies, credit, and deductions.
S. 40Section 40 requires registered persons to declare outward supplies made before registration in their first return after registration.
S. 41Section 41 allows registered persons to claim and provisionally receive input tax credit in their returns.
S. 42Section 42 details the matching, reversal, and reclaim of input tax credits for registered persons in Andhra Pradesh.
S. 43Section 43 matches and reconciles input tax credits with output tax reductions for registered persons in Andhra Pradesh.
S. 44Section 44 mandates registered persons to submit an annual GST return electronically by December 31, with audited accounts for those required.
S. 45Section 45 mandates a final return filing within three months for cancelled registrations.
S. 46Section 46 mandates issuing a notice to registered defaulters to submit missing returns within fifteen days.
S. 47Section 47 imposes late fees for non-compliance with return filing and supply details submission under Andhra Pradesh GST Act.
S. 48Section 48 outlines the approval, duties, and responsibilities of approved goods and services tax practitioners in Andhra Pradesh.
S. 49Section 49 outlines the process for crediting and utilizing electronic cash and credit ledgers for tax payments in Andhra Pradesh.
S. 49BThe section allows the government to prescribe how input tax credit is used for different taxes.
S. 50Section 50 imposes interest on delayed tax payments and undue claims, up to 24%, as per government notification.
S. 51Section 51 mandates tax deduction at source for payments over INR 2.5 lakh for inter-state supply of goods/services.
S. 52Section 52 mandates electronic commerce operators to collect and report a tax on behalf of other suppliers, with payment due within ten days.
S. 53Section 53 allows transfer of input tax credit from State tax to integrated tax account when used for Integrated GST payments.
S. 54Section 54 outlines the process and conditions for claiming refunds of tax and interest under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 55Section 55 allows the government to specify entities eligible for tax refunds on goods or services received.
S. 56Section 56 mandates interest on delayed tax refunds in Andhra Pradesh, up to 6% or 9% depending on finality of the refund order.
S. 57The Andhra Pradesh Goods and Services Tax Act, 2017 establishes a Consumer Welfare Fund to receive specific tax amounts, investment income, and other prescribed monies.
S. 58Section 58 mandates the use of funds in the Andhra Pradesh Goods and Services Tax Fund for consumer welfare and requires proper accounting and annual reporting.
S. 59Section 59 mandates registered persons to self-assess and file returns for taxes under the Andhra Pradesh Goods and Services Tax Act.
S. 60Section 60 allows provisional tax assessment and payment when the taxable value or rate is uncertain, with final assessment and interest on unpaid provisional tax.
S. 61Section 61 allows scrutiny of returns by proper officers to verify correctness and initiate corrective actions if discrepancies are not satisfactorily explained.
S. 62Section 62 allows the assessment of tax for non-filers of returns within five years, even without a return, if necessary information is available.
S. 63Section 63 allows the proper officer to assess tax for unregistered or cancelled-registered persons liable to pay, within five years.
S. 64Section 64 allows summary assessment in special cases to protect revenue interest, with the option to withdraw and correct erroneous orders.
S. 65Section 65 allows tax authorities to audit registered persons' records, with a standard three-month timeframe, extendable by up to six months if necessary.
S. 66Section 66 allows an Assistant Commissioner to order a special audit of a registered person's records if the value declared seems incorrect.
S. 67Section 67 authorizes proper officers to inspect, search, and seize goods to prevent tax evasion under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 68Section 68 allows the government to require documents and devices for goods over a specified value and permits inspections by officers.
S. 69Section 69 authorizes the Chief Commissioner to order the arrest of individuals for specified tax offenses and outlines procedures for bail and custody.
S. 70The Andhra Pradesh Goods and Services Tax Act, 2017 allows proper officers to summon individuals to provide evidence or documents in tax inquiries.
S. 71Section 71 allows authorized officers to inspect business premises and records to ensure compliance with tax laws.
S. 72Section 72 mandates police, customs, and revenue officers to assist proper officers in implementing the Andhra Pradesh Goods and Services Tax Act.
S. 73Section 73 outlines the process for determining and recovering tax not paid or erroneously refunded, excluding fraud, by issuing notices and requiring cause to be shown.
S. 74Section 74 outlines procedures for determining and recovering tax fraud, short payments, erroneous refunds, or misuse of input tax credit in Andhra Pradesh.
S. 75Section 75 outlines procedures for determining tax when court orders stay notices, grants hearings, and sets time limits for issuing orders.
S. 76Section 76 mandates collection and payment of tax to the Government, with penalties and interest for non-compliance.
S. 77Section 77 provides for refund of wrongly paid central and state taxes for misclassified inter-State and intra-State supplies.
S. 78Section 78 mandates recovery proceedings for unpaid taxes after three months, with possible shorter deadlines for the proper officer's discretion.
S. 79Section 79 outlines methods for recovering unpaid tax under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 80Section 80 allows the Chief Commissioner to extend tax payment deadlines in monthly installments, with interest and conditions.
S. 81Section 81 voids property transfers intended to defraud tax dues, unless made for adequate consideration, in good faith, or with proper officer's permission.
S. 82Section 82 establishes that tax, interest, or penalty dues are a first charge on the property of the liable person.
S. 83Section 83 allows the Chief Commissioner to provisionally attach a taxable person's property to protect government revenue during tax proceedings.
S. 84Section 84 allows continuation of recovery proceedings for enhanced or reduced government dues without a new notice of demand.
S. 85Section 85 ensures joint liability for tax dues upon business transfer and requires new owner to register and pay tax from transfer date.
S. 86Section 86 makes both the agent and principal jointly and severally liable for tax on goods supplied or received on behalf of the principal.
S. 87Section 87 specifies tax liability for companies involved in amalgamation or merger transactions before the effective date.
S. 88Section 88 outlines the tax liabilities of directors in a liquidated company and the notification process for liquidators.
S. 89Section 89 makes directors of a private company jointly liable for unpaid taxes, interest, or penalties unless they prove no negligence.
S. 90Section 90 makes partners jointly and severally liable for firm's tax, interest, or penalty, with specific rules for retired partners.
S. 91The section holds guardians, trustees, or agents liable for tax, interest, or penalties for businesses they manage on behalf of minors or incapacitated persons.
S. 92Section 92 makes the Court of Wards liable for tax, interest, or penalties if a business is under court control.
S. 93Section 93 outlines rules for liability to pay tax, interest, or penalty in cases of death or partition of a Hindu undivided family or association of persons.
S. 94Section 94 holds former partners or members liable for tax, interest, and penalties of dissolved firms or associations up to discontinuation date.
S. 95Section 95 defines key terms used in the Andhra Pradesh Goods and Services Tax Act, 2017, including "advance ruling," "Appellate Authority," "applicant," and "Authority."
S. 96The Andhra Pradesh Government establishes an Authority for Advance Ruling on GST, appointing central and state tax officers as members.
S. 97Section 97 allows businesses to apply for an advance ruling on tax classification, applicability, supply determination, input tax credit, and registration requirements.
S. 98Section 98 outlines the procedure for handling applications for advance rulings under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 99Section establishes an Appellate Authority for Advance Ruling for Goods and Services Tax in Andhra Pradesh.
S. 100Section 100 allows aggrieved parties to appeal advance rulings to the Appellate Authority within 30 days, with possible extensions.
S. 101The Appellate Authority can confirm, modify, or overturn rulings within 90 days after appeals or references.
S. 102Section 102 allows the authority to correct errors in advance ruling orders within six months, barring enhancements to tax liability without a hearing.
S. 103The section specifies that advance rulings by the Authority or Appellate authority are binding only on the applicant and concerned officers, unless circumstances change.
S. 104Section 104 voids advance rulings if found fraudulent, applying regular Act provisions as if ruling never existed.
S. 105Section 105 grants the Authority and Appellate Authority powers equivalent to a civil court for enforcement and inspection.
S. 106The Andhra Pradesh Goods and Services Tax Act, 2017 allows the Authority and Appellate Authority to set their own procedures for appeals and revisions.
S. 107Section 107 allows aggrieved parties to appeal decisions under the Andhra Pradesh GST Act to an Appellate Authority within three months.
S. 108Section 108 grants the Revisional Authority power to revise and correct erroneous tax decisions prejudicial to revenue, subject to certain conditions.
S. 109Section 109 establishes the jurisdiction and constitution of the State and Area benches for the Andhra Pradesh Goods and Services Tax Act.
S. 110President and members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
S. 111Section 111 outlines the procedure and powers of the Andhra Pradesh Goods and Services Tax Appellate Tribunal, allowing it to regulate its own process and exercise civil court powers.
S. 112Section 112 allows appeals to the Appellate Tribunal against orders under sections 107 or 108, with certain exceptions and review powers for the Chief Commissioner.
S. 113The Andhra Pradesh Goods and Services Tax Act, 2017 Section 113 outlines the powers of the Appellate Tribunal to confirm, modify, or annul decisions, grant adjournments, amend orders, and decide appeals within one year.
S. 114Section 114 grants the State President authority to delegate financial and administrative powers to other members or officers of the tribunal.
S. 115Section 115 mandates interest on refunds for appeal fees paid under certain sections, calculated from payment date to refund date.
S. 116Section 116 allows authorized representatives, like relatives, employees, or professionals, to appear in proceedings on behalf of taxpayers under the Andhra Pradesh Goods and Services Tax Act.
S. 117Section 117 allows aggrieved parties to appeal to the High Court for substantial legal questions within 180 days, with possible extensions.
S. 118Section 118 allows appeals to the Supreme Court from certain orders of the Appellate Tribunal and High Court judgments in GST cases.
S. 119Sums due to be Paid Notwithstanding appeal etc
S. 120Section 120 regulates when the Chief Commissioner can set monetary limits to restrict appeals by state tax officers under this Act.
S. 121Section 121 of Andhra Pradesh Goods and Services Tax Act, 2017 prohibits appeals against specific decisions or orders by state tax officers.
S. 122Section 122 imposes penalties for various tax offenses under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 123Section 123 imposes a penalty of up to ₹5,000 for failing to submit required information returns within the specified time.
S. 124Section penalizes failure to provide required information or false returns with fines up to ₹25,000.
S. 125Section 125 imposes a penalty up to ₹25,000 for violating unspecified provisions of the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 126Section 126 of the Andhra Pradesh Goods and Services Tax Act, 2017, exempts minor tax breaches from penalties and mandates proportionate, fair penalties based on breach severity.
S. 127Section 127 allows the proper officer to levy penalties not covered by other sections after providing a hearing.
S. 128The Andhra Pradesh Goods and Services Tax Act, 2017 allows the government to waive penalties and fees for certain taxpayers under specific conditions.
S. 129Section 129 allows detention and seizure of goods and conveyances in transit violating the Andhra Pradesh Goods and Services Tax Act, 2017, with release upon tax and penalty payment.
S. 130Section 130 allows for confiscation of goods or conveyances and penalties for tax evasion under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 131Section 131 allows other punishments to proceed alongside penalties or confiscation under the Andhra Pradesh Goods and Services Tax Act.
S. 132Section 132 penalizes various tax evasion and fraud offenses under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 133Section penalizes willful disclosure of tax information by officers or others involved in collection or compilation, with specific prosecution conditions for government and non-government servants.
S. 134Section 134 mandates that only a First Class Magistrate or higher can try offences under the Andhra Pradesh Goods and Services Tax Act, 2017, with prior sanction from the Chief Commissioner.
S. 135Section presumes culpable mental state in prosecution for offences under the Act, but allows accused to disprove it.
S. 136Section 136 allows statements made in response to a summons to be used in prosecution if the maker is unavailable.
S. 137Section 137 makes company officers and responsible individuals liable for tax offenses committed by the company or partnership.
S. 138Section 138 allows the Chief Commissioner to compound certain offences under the Andhra Pradesh Goods and Services Tax Act, 2017 by imposing a compounding fee, except for specific repeat or severe offenses.
S. 139Section 139 facilitates provisional registration for existing taxpayers under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 140Section 140 allows registered persons to claim input tax credit for VAT carried forward, with certain exceptions and conditions.
S. 141Section 141 of the Andhra Pradesh Goods and Services Tax Act, 2017 provides tax exemptions for inputs and semi-finished goods returned within six months after the appointed day for job work or manufacturing.
S. 142Section 142 provides for refund eligibility and invoice adjustments for goods sold under existing law before the appointed day for the Andhra Pradesh Goods and Services Tax Act.
S. 143Section 143 allows registered persons to send inputs or capital goods to job workers without tax, with specific return and supply conditions.
S. 144Section 144 presumes authenticity and admissibility of documents produced or seized under the Andhra Pradesh Goods and Services Tax Act.
S. 145Section 145 allows electronic documents and computer printouts to be used as evidence in proceedings under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 146The section allows the government to designate a Common Portal for GST registration, tax payment, returns, and other related functions.
S. 147Section 147 allows the government to treat certain intrastate supplies as exports for tax purposes.
S. 148The section allows the government to specify special procedures for certain registered persons regarding registration, returns, tax payment, and administration.
S. 149The Andhra Pradesh Goods and Services Tax Act assigns compliance ratings to registered persons based on their tax record.
S. 150Section 150 mandates various entities to furnish information returns under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 151Section 151 authorizes the Chief Commissioner to collect relevant statistics and request information from concerned parties.
S. 152Section 152 prohibits disclosure of individual GST return information without consent, except for prosecution or public interest.
S. 153Section 153 allows Assistant Commissioners to seek expert assistance during tax investigations.
S. 154The section authorizes the Chief Commissioner or an authorized officer to take samples of goods for inspection when deemed necessary.
S. 155The section states that the person claiming input tax credit must prove their eligibility.
S. 156Section 156 deems all individuals performing duties under the Andhra Pradesh Goods and Services Tax Act as public servants.
S. 157Section 157 protects officials from legal actions for good faith actions under the Andhra Pradesh Goods and Services Tax Act.
S. 158Section 158 restricts disclosure of information under the Andhra Pradesh Goods and Services Tax Act, except for specific legal or governmental purposes.
S. 159Section 159 allows the publication of names and details in public interest during proceedings or prosecution under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 160Assessment proceedings, etc
S. 161Section 161 allows authorities to correct apparent errors in their documents within six months, except for clerical errors, and must follow natural justice principles if it affects someone.
S. 162Section 162 bars civil courts from deciding disputes under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 163Section 163 imposes a fee for providing copies of orders or documents upon request.
S. 164Section 164 authorizes the Andhra Pradesh government to create rules for implementing the state's Goods and Services Tax Act.
S. 165The section grants the government authority to create regulations to implement the Andhra Pradesh Goods and Services Tax Act.
S. 166Section 166 mandates rules, regulations, and notifications made by the Government under the Act to be presented to the State Legislature for thirty days for potential modification or annulment.
S. 167The section allows the Chief Commissioner to delegate any power under the Act to another authority or officer.
S. 168The Chief Commissioner can issue necessary orders or directions to State tax officers for uniform implementation of the Act.
S. 169Section 169 outlines various methods for serving notices and communications under the Andhra Pradesh Goods and Services Tax Act, 2017.
S. 170Rounding off of tax etc
S. 171Section 171 mandates passing on tax rate reductions to customers and allows the Central Government to form an authority to verify price reductions.
S. 172The section allows the Andhra Pradesh government to issue orders to resolve difficulties in implementing the Act, subject to certain conditions.
S. 173Section 173 removes specific sections from older Andhra Pradesh municipal and panchayat acts upon the Act's commencement.
S. 174Repeal and saving- (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act
S. 2017(Act No