| SI.No | Subject | Central | Andhra Pradesh |
| | | Notification No. | Date of Issue | Documents | G.O.Ms No. | Date of Issue | Documents |
|
1
|
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Section 172 of the Act – Extension of the time limit for filing an application for
revocation of cancellation of registration for specified taxpayers - Removal of
Difficulties - Orders - Issued.
|
01/2020
|
25/06/2020
|
|
G.O.MS.No. 305
|
22/10/2020
|
|
|
2
|
To extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020
|
10/2019
|
31/12/2019
|
|
G.O.MS.No. 55
|
17/02/2020
|
|
|
3
|
Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal
|
09/2019
|
30/12/2019
|
|
G.O.MS.No. 54
|
17/02/2020
|
|
|
4
|
The Andhra Pradesh Goods and Services Tax Rules, 2017 - Extension of the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020 – Orders- Issued.
|
08/2019
|
14/11/2019
|
|
G.O.MS.No. 35
|
06/02/2020
|
|
|
5
|
seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.
|
07/2019
|
26/08/2019
|
|
G.O.M.S.No_401
|
13/09/2019
|
|
|
6
|
Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.
|
06/2019
|
28/06/2019
|
|
G.O.M.S.No_366
|
19/08/2019
|
|
|
7
|
To extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
|
05/2019
|
23/04/2019
|
|
G.O.MS.No. 303
|
16/05/2019
|
|
|
8
|
To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017
|
04/2019
|
29/03/2019
|
|
|
|
9
|
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Section 172 of the Act – Removal of Difficulties in issuing Bill of Supply as per
section 31(3)(c) of APGST Act – Orders-Issued.
|
03/2019
|
08/03/2019
|
|
G.O.MS.No. 278
|
15/04/2019
|
|
|
10
|
In section 52 of the Central Goods and Services Tax Act, 2017, in sub-section (4), in the
Explanation, for the figures, letters and word “31st January, 2019”, the figures, letters
and word “07th February, 2019” shall be substituted.
|
02/2019
|
01/02/2019
|
|
|
|
11
|
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Section 172 of the Act – Removal of Difficulties – in computing Aggregate
Turnover for determining Eligibility for Composition scheme under section 10 -
Orders - Issued.
|
01/2019
|
01/02/2019
|
|
G.O.MS.No. 276
|
15/04/2019
|
|
|
12
|
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Section 172 of the Act – Removal of Difficulties - Orders - Issued.
|
04/2018
|
31/12/2018
|
|
G.O.MS.No.270
|
04/04/2019
|
|
|
13
|
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Section 172 of the Act – Removal of Difficulties - Orders - Issued.
|
03/2018
|
31/12/2018
|
|
G.O.MS.No. 269
|
04/04/2019
|
|
|
14
|
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Section 172 of the Act – Removal of Difficulties - Orders - Issued.
|
02/2018
|
31/12/2018
|
|
G.O.MS.No. 267
|
04/04/2019
|
|
|
15
|
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) –
Section 172 of the Act – Removal of Difficulties - Orders - Issued.
|
01/2018
|
11/12/2018
|
|
G.O.MS.No.266
|
04/04/2019
|
|
|
16
|
To extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
|
|
|
|
G.O.M.S.No_303
|
16/05/2019
|
|