Commercial Taxes Department

CGST/SGST Tax Notification

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 Notification No.Date of IssueDocumentsG.O.Ms No.Date of IssueDocuments
1 The Andhra Pradesh Goods and Services Tax Act, 2017 –notification of the number of HSN digits required on tax invoice – Amendment to proceedings of CCT’s Ref. No.CCW/GST/74/2015-A-1, dated 30-6-2017 - Regd. 90/2020 01/12/2020 CCST Ref.No.CCW/GST/74/2015 29/12/2020
2 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020 Regd. 87/2020 10/11/2020 CCST Ref. No. CCW/GST/74/2015 23/12/2020
3 The Andhra Pradesh Goods and Services Tax Act, 2017-rescind of Proceedings issued in CCST Ref.No.CCW/GST/74/2015, dated 04-11-2020 - Regd 86/2020 10/11/2020 CCST Ref. No. CCW/GST/74/2015 29/12/2020
4 APGST Act, 2017 – Further extension of due date for filing return under Section 44 for the financial year 2018-2019 till 31.12.2020– Reg. 80/2020 28/10/2020 CCST Ref. No. CCW/GST/74/2015 04/11/2020
5 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020 – Notification- Orders - Issued 79/2020 15/10/2020 G.O.MS.No. 6 07/01/2021
6 The Andhra Pradesh Goods and Services Tax Act, 2017 – Notification of the number of HSN digits required to be mentioned on tax invoice - Regd. 78/2020 15/10/2020 CCST Ref. No. CCW/GST/74/2015 04/11/2020
7 Making filing of annual return under section 44 (1) of APGST Act for Financial Year 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. 77/2020 15/10/2020 G.O.MS.No. 376 17/12/2020
8 The Andhra Pradesh Goods and Services Tax Act, 2017 - prescribing return in FORM GSTR-3B of APGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021- Regd. 76/2020 15/10/2020 CCST Ref. No. CCW/GST/74/2015 04/11/2020
9 The Andhra Pradesh Goods and Services Tax Act, 2017 - prescribing the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021- Regd. 75/2020 15/10/2020 CCST Ref. No. CCW/GST/74/2015 04/11/2020
10 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – prescribing the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year-orders Issued 74/2020 15/10/2020 G.O.MS.No. 5 07/01/2021
11 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Notification of a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 - Orders - Issued. 73/2020 01/10/2020 G.O.MS.No. 327 10/11/2020
12 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of the Andhra Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2020 - Orders - Issued. 72/2020 01/10/2020 G.O.MS.No. 357 17/11/2020
13 The Andhra Pradesh Goods and Services Tax Act, 2017 – extension of the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020 -Orders - Issued. 71/2020 30/09/2020 G.O.MS.No. 326 10/11/2020
14 The Andhra Pradesh Goods and Services Tax Act, 2017 – Exemption of certain class of registered persons from issuing e – invoices and extension of the day for implementation of e - invoicing to 01-10-2020 - Amendment to GO.Ms No.141, Revenue (CT-II) Department dated 15-05-2020 orders- issued. 70/2020 30/09/2020 G.O.MS.No. 339 12/11/2020
15 APGST Act, 2017 – Extension of the due date for furnishing of FORM GSTR 9/9C for the Financial Year 2018-19 till 31st October, 2020– Reg. 69/2020 30/09/2020 CCST Ref. No. CCW/GST/74/2015 14/10/2020
16 The Andhra Pradesh Goods and Services Tax Act, 2017 – waiver / reduction in late fee for not furnishing FORM GSTR-10 by the due date, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020 - Orders - Issued. 68/2020 21/09/2020 G.O.MS.No. 323 10/11/2020
17 The Andhra Pradesh Goods and Services Tax Act, 2017 –waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19 by the due date, subject to the condition that the returns are filed between 22-09-2020 to 31-10- 2020 - Orders - Issued. 67/2020 22/09/2020 G.O.MS.No. 359 19/11/2020
18 The Andhra Pradesh Goods and Services Tax Act, 2017 – one time extension for the time limit provided under section 31(7) of the APGST Act 2017 till 31-10-2020 - Orders - Issued. 66/2020 21/09/2020 G.O.MS.No. 338 12/11/2020
19 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the due date of compliance under Section 171 which falls during the period from "20-03-2020 to 29-11-2020" till 30-11-2020 - Orders - Issued. 65/2020 01/09/2020 G.O.MS.No. 337 12/11/2020
20 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of APGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021- Orders - Issued. 64/2020 31/08/2020 G.O.Ms.No.358 18/11/2020
21 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2019 (Act No.37 of 2019) - Date on which the provisions of section 10 come into force - Notification- Orders - Issued. 63/2020 25/08/2020 G.O.MS.No. 325 10/11/2020
22 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of Tenth amendment (2020) to the Andhra Pradesh Goods and Services Rules, 2017 - Orders - Issued. 62/2020 20/08/2020 G.O.MS.No. 356 17/11/2020
23 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2020) – Exemption of certain class of registered persons from issuing e-invoices – Orders – Issued. 61/2020 30/07/2020 G.O.MS.No. 331 11/11/2020
24 The Andhra Pradesh Goods and Services Tax rules, 2017 – Ninth amendment (2020) to Andhra Pradesh Goods and Services Tax Rules, 2017 - Orders - Issued. 60/2020 30/07/2020 G.O.MS.No. 355 17/11/2020
25 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Prescribing special procedure for filing of returns and payment of tax for certain class of registered persons opting for composition – Certain amendment to G.O.Ms.No.301 Revenue(C.T.II) Dept.dated16.5.2019-Notification- Orders - Issued. 59/2020 13/07/2020 G.O.MS.No. 336 12/11/2020
26 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of Eighth Amendment (2020) to the Andhra Pradesh Goods and Services Tax Rules, 2017 - Orders - Issued. 58/2020 01/07/2020 G.O.Ms.No.334 11/11/2020
27 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2020) – Providing conditional waiver of late fees for the period from July, 2017 to July, 2020 – Orders – Issued. 57/2020 30/06/2020 G.O.MS.No. 324 10/11/2020
28 The Andhra Pradesh Goods and Services Tax Act, 2017 - Further Extension of period to pass order under Section 54 (7) of APGST Act - Notification- orders - Issued. 56/2020 27/06/2020 G.O.MS.No. 328 11/11/2020
29 The Andhra Pradesh Goods and Services Tax Act, 2017 – Further extension of due date of compliance which falls during the period from "20-03-2020 to 30-08-2020" till 31-08-2020- Orders - Issued. 55/2020 27/06/2020 G.O.MS.No. 329 11/11/2020
30 APGST Act, 2017- Section 168- Due date for filing return in FORM GSTR-3B Electronically through the common for the months from April, 2020 to September, 2020– Reg. 54/2020 24/06/2020 CCST ref.No.CCW/GST/74/2015 25/08/2020
31 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Providing relief by waiver of late fee by delay in furnishing outward statement in FORM GSTR-I for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - Orders - Issued. 53/2020 24/06/2020 G.O.MS.No. 288 29/09/2020
32 The Andhra Pradesh Goods and Services Tax Act, 2017 – Providing one time amnesty by lowering /waiving of late fees for non furnishing of FORM GSTR – 3B from July, 2017 to January, 2020 and also providing relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR – 3B for tax periods of February, 2020 to July, 2020 - Orders - Issued. 52/2020 24/06/2020 G.O.MS.No. 287 29/09/2020
33 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Further amendment in Notification of the Government of Andhra Pradesh, issued vide G.O.Ms.No.263, Revenue(C.T.II) Department, Dated 29.6.2017- Orders - Issued. 51/2020 24/06/2020 G.O.MS.No. 286 29/09/2020
34 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Seventh Amendment (2020) to the said Rules - Orders - Issued. 50/2020 24/06/2020 G.O.MS.No. 333 11/11/2020
35 The Andhra Pradesh Goods and Services Tax (Amendment) Act, 2020 (Act No. 22 of 2020) - Date on which the provisions of Sections 2 & 13 come into force -Notification- Orders - Issued. 49/2020 24/06/2020 G.O.MS.No. 280 25/09/2020
36 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Issue of Sixth amendment (2020) to the APGST Rules, 2017 – Orders - Issued. 48/2020 19/06/2020 G.O.MS.No. 322 10/11/2020
37 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of validity of eway bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June - Notification- Orders - Issued. 47/2020 09/06/2020 G.O.MS.No. 321 10/11/2020
38 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of period to pass order under Section 54(7) of APGST Act - Notification- Orders - Issued. 46/2020 09/06/2020 G.O.MS.No. 320 10/11/2020
39 Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. 45/2020 09/06/2020 Not Required
40 The Andhra Pradesh Goods and Services Tax Rules, 2017 – Notification issued for amendment of certain Rules in G.O.Ms. No.283, Revenue (CT-II) Department, Dated. 29.09.2020- Appointment of date from which provisions of the amended rules shall come into force - Orders - Issued. 44/2020 08/06/2020 G.O.MS.No. 319 10/11/2020
41 Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. 42/2020 05/05/2020 Not required
42 APGST Act, 2017 – Extension of the due date for furnishing of FORM GSTR 9/9C for the Financial Year 2018-19 till 30th September, 2020– Reg. 41/2020 05/05/2020 CCST Ref. No. CCW/GST/74/2015 14/05/2020
43 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020 -Orders - Issued. 40/2020 05/05/2020 G.O.MS.No. 285 29/09/2020
44 The Andhra Pradesh Goods and Services Tax Act, 2017 – Amendments to special procedure for Corporate Debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 - Orders - Issued. 39/2020 05/05/2020 G.O.MS.No. 284 29/09/2020
45 The Andhra Pradesh Goods and Services Tax Act, 2017 – Issue of Fifth Amendment (2020) to the Andhra Pradesh Goods and Services Rules, 2017 - Orders - Issued. 38/2020 05/05/2020 G.O.MS.No. 283 29/09/2020
46 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Giving effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the AP GST Rules, 2017 – Orders - Issued. 37/2020 28/04/2020 G.O.MS.No. 282 29/09/2020
47 Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 – Reg. 36/2020 03/04/2020 CCST Ref. No. CCW/GST/74/2015 08/04/2020
48 The Andhra Pradesh Goods and Services Tax Act, 2017 – Extension of due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills – Orders - Issued. 35/2020 03/04/2020 G.O.MS.No. 264 11/09/2020
49 APGST Act, 2017 - extension of due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. 34/2020 03/04/2020 G.O.MS.No. 126 30/04/2020
50 APGST Act, 2017 - providing relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. 33/2020 03/04/2020 G.O.MS.No. 125 30/04/2020
51 APGST Act, 2017 - providing relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. 32/2020 03/04/2020 G.O.MS.No. 124 30/04/2020
52 APGST Act, 2017 - providing relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. 31/2020 03/04/2020 G.O.MS.No. 123 30/04/2020
53 APGST Act, 2017 - Amendment of APGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4) 30/2020 03/04/2020 G.O.MS.No. 160 21/05/2020
54 APGST Act, 2017 - prescribing return in FORM GSTR-3B of APGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 29/2020 23/03/2020 CCST Ref. No. CCW/GST/74/2015 27/03/2020
55 APGST Act, 2017 - Prescribing the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. 28/2020 27/03/2020 CCST Ref. No. CCW/GST/74/2015 27/03/2020
56 APGST Act, 2017 - prescribing the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. 27/2020 23/03/2020 G.O.MS.No. 147 15/05/2020
57 Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. 26/2020 23/03/2020 Not required
58 Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. 25/2020 23/03/2020 Not required
59 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. 24/2020 23/03/2020 Not required
60 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. 23/2020 23/03/2020 Not required
61 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. 22/2020 23/03/2020 Not required
62 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020. 21/2020 23/03/2020 Not required
63 Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020. 20/2020 23/03/2020 Not required
64 APGST Act, 2017 - specification of class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. 19/2020 23/03/2020 G.O.MS.No.146 15/05/2020
65 APGST Act, 2017 - Notification of the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. 18/2020 23/03/2020 G.O.MS.No.145 15/05/2020
66 APGST Act, 2017 - specificagtion of the class of persons who shall be exempted from aadhar authentication. 17/2020 23/03/2020 G.O.MS.No. 144 15/05/2020
67 APGST Act, 2017 - Third Amendment (2020) to APGST Rules, 2017. 16/2020 23/03/2020 G.O.MS.No. 143 15/05/2020
68 APGST Act, 2017 - extension of the time limit for furnishing of the annual return specified under section 44 of APGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. 15/2020 23/03/2020 CCST Ref. No. CCW/GST/74/2015 27/03/2020
69 APGST Act, 2017 - exemption of certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 14/2020 21/03/2020 G.O.MS.No.142 15/05/2020
70 APGST Act, 2017 - exemption of certain class of registered persons from issuing e-invoices and extension of the date for implementation of e-invoicing to 01.10.2020 13/2020 21/03/2020 G.O.MS.No.141 15/05/2020
71 APGST Act, 2017 - waiver off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme issued in G.O.Ms.No.255, Dated 20.3.2019. 12/2020 21/03/2020 G.O.MS.No. 140 15/05/2020
72 APGST Act, 2017 - providing special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 11/2020 21/03/2020 G.O.MS.No. 139 15/05/2020
73 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs 10/2020 21/03/2020 Not Required
74 APGST Act, 2017 - Exemption of foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C 09/2020 16/03/2020 G.O.MS.No. 138 15/05/2020
75 APGST Act, 2017 - Second Amendment (2020) of the APGST Rules, 2017 to prescribe the value of Lottery" 08/2020 02/03/2020 G.O.MS.No. 137 15/05/2020
76 APGST Act, 2017 - Prescription issued for filing of return in FORM GSTR-3B in a staggered manner. 07/2020 03/02/2020 CCTs Ref.in CCW/GST/74/2015 13/02/2020
77 APGST Act, 2017 - Extension of the last date for furnishing annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018 till 7th February, 2020. 06/2020 03/02/2020 CCTs Ref.in CCW/GST/74/2015 13/02/2020
78 To extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. (Corrigendum) 06/2020 04/02/2020 Not Required
79 APGST Act, 2017 - Appoint of Revisional Authority under the APGST Act, 2017. 05/2020 13/01/2020 G.O.Ms.No.247 28/06/2017
80 APGST Act, 2017 - Extension of the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. 04/2020 01/01/2020 G.O.MS.No. 50 17/02/2020
81 Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh 03/2020 01/01/2020 Not Required
82 APGST Act, 2017 - First amendment (2020) to the APGST Rules, 2017. 02/2020 01/01/2020 G.O.MS.No. 49 17/02/2020
83 APGST Act, 2017 - Bringing in to force certain provisions of finance (No. 2) Act, 2019 to amend the APGST Act, 2017 01/2020 01/01/2020 G.O.MS.No. 1 01/01/2020
84 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. 78/2019 26/12/2019 Not Required
85 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019. 77/2019 26/12/2019 Not required to issue by the State as it relates to Northe Eartern States.
86 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. 76/2019 26/12/2019 Not required to issue by the State as it relates to Northe Eartern States
87 APGST Act, 2017 - carrying out of changes in the APGST Rules, 2017. 75/2019 26/12/2019 G.O.MS.No. 48 17/02/2020
88 APGST Act, 2017 - waiver of late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. 74/2019 26/12/2019 G.O.MS.No. 47 17/02/2020
89 APGST Act, 2017 - Extension of the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. 73/2019 23/12/2019 CCTs Ref.no CCW/GST/74/2015 10/01/2020
90 APGST Act, 2017 - Notifying the class of registered person required to issue invoice having QR Code. 72/2019 13/12/2019 G.O.MS.No. 33 06/02/2020
91 APGST Act, 2017 - giving effect to the provisions of rule 46 of the APGST Rules, 2017. 71/2019 13/12/2019 G.O.MS.No. 32 06/02/2020
92 APGST Act, 2017 - Notifying the class of registered person required to issue e-invoice. 70/2019 13/12/2019 G.O.MS.No. 31 06/02/2020
93 APGST Act, 2017 - Notifying the common portal for the purpose of e-invoice. 69/2019 13/12/2019 G.O.MS.No. 30 06/02/2020
94 APGST Act, 2017 - Carrying out changes in the APGST Rules, 2017. 68/2019 13/12/2019 G.O.MS.No. 29 06/02/2020
95 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 67/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
96 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 66/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
97 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. 65/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
98 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. 64/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
99 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 63/2019 12/12/2019 Not required to issue by the state as it relates to Jammu & Kashmir
100 Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 62/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
101 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 61/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
102 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 60/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
103 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. 59/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
104 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. 58/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
105 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 57/2019 26/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
106 APGST Act, 2017 - carrying out Seventh amendment (2019) in the APGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] 56/2019 14/11/2019 G.O.MS.No. 28 06/02/2020
107 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. 55/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
108 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. 54/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
109 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. 53/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
110 Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019. 52/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
111 Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh. 51/2019 14/11/2019 Not required to issue by the state as it relates to Jammu & Kashmir
112 APGST Act, 2017 - Extension of the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. 50/2019 24/10/2019 G.O.MS.No. 27 06/02/2020
113 APGST Act, 2017 - Carrying out changes in the APGST Rules, 2017. 49/2019 09/10/2019 G.O.MS.No. 470 21/11/2019
114 Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. 48/2019 09/10/2019 Not required by the State to isue
115 APGST Act, 2017 - Filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. 47/2019 09/10/2019 G.O.MS.No. 469 21/11/2019
116 APGST Act, 2017 - Prescribing the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. 46/2019 09/10/2019 CCSTs Ref.No.CCW/74/GST/2015 17/10/2019
117 APGST Act, 2017 - Prescribing the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. 45/2019 09/10/2019 G.O.MS.No. 468 21/11/2019
118 APGST Act, 2017 - Prescribing the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. 44/2019 09/10/2019 CCSTs Ref.No.CCW/74/GST/2015 17/10/2019
119 APGST Act, 2017 - Excluding the manufacturer of aerated waters from the purview of composition scheme. 43/2019 30/09/2019 G.O.MS.No. 462 06/11/2019
120 APGST Act, 2017 - Bringing rules 10, 11, 12 and 26 of the APGST (Fourth Amendment) Rules, 2019 in to force. 42/2019 24/09/2019 G.O.Ms.No.461 06/11/2019
121 Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. 41/2019 31/08/2019 Not required by the State to isue
122 Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. 40/2019 31/08/2019 Not required by the State to isue
123 APGST Act, 2017 - Bringing Section 103 of the Finance (No. 2) Act, 2019 in to force. 39/2019 31/08/2019 G.O.MS.No. 1 01/01/2020
124 Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. 38/2019 31/08/2019 Not required by the State to isue as per the proviso to sub-rule (3) of rule 45 of the CGST Rules, 2017
125 APGST Act, 2017 -Extension of the due date for furnishing FORM GSTR-3B for the month of July, 2019. 37/2019 09/10/2019 CCSTs Ref.No.CCW/74/GST/2015 05/09/2019
126 APGST Act, 2017 - Extension of the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of APGST Rules, 2017 shall be brought into force to 21.11.2019. 36/2019 20/08/2019 G.O.MS.No. 400 13/09/2019
127 The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Prescribing special procedure for filing of returns and payment of tax for certain class of registered persons opting for composition – Amendment - NotificationOrders - Issued. 35/2019 25/07/2019 G.O.MS.No. 397 13/09/2019
128 APGST Act, 2017 - Extension of the last date for furnishing FORM GST CMP-08 for the quarter April, 2019 to June, 2019, or part thereof, till the 31st day of July, 2019 34/2019 18/07/2019 G.O.MS.No. 365 19/08/2019
129 APGST Rules, 2017 - issue of fifth amendment (2019) to the APGST Rules, 2017. 33/2019 18/07/2019 G.O.MS.No. 364 19/08/2019
130 Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 32/2019 28/06/2019 Not required by the State to isue
131 APGST Rules, 2017 - issue of fourth amendment (2019) to the APGST Rules, 2017. 31/2019 28/06/2019 G.O.MS.No. 363 19/08/2019
132 APGST Act, 2017 - Providing exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). 30/2019 28/06/2019 G.O.MS.No. 362 19/08/2019
133 APGST Act, 2017 -Prescribing the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019 on or before the twentieth day of the month succeeding such month. 29/2019 28/06/2019 CCSTs ref. NoCCW/74/GST/2015 05/07/2019
134 APGST Act, 2017 - Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 till the eleventh day of the month succeeding such month. 28/2019 28/06/2019 CCSTs ref. No. CCW/GST/74/2015 05/07/2019
135 APGST Act, 2017 - Prescribing the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019 till 31st October, 2019. 27/2019 28/06/2019 G.O.MS.No. 361 19/08/2019
136 Seeks to extend the due date of filing returns in FORM GSTR-7 26/2019 28/06/2019 Not required by the State to isue
137 APGST Act, 2017 - Extension of the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of APGST Rules, 2017 till 21.08.2019. 25/2019 21/06/2019 G.O.MS.No. 360 19/08/2019
138 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. 24/2019 11/05/2019 Not required by the State to isue
139 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. 23/2019 11/05/2019 Not required by the State to isue
140 APGST Rules, 2017 - Notifying the provisions of rule 138E of the APGST Rules shall come into force w.e.f 21st June, 2019. 22/2019 23/04/2019 G.O.MS.No. 302 16/05/2019
141 APGST Act, 2017 - Notifying the procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 21/2019 23/04/2019 G.O.MS.No. 301 16/05/2019
142 APGST Rules, 2017 - Third amendment ( 2019) to the APGST Rules, 2017. 20/2019 23/04/2019 G.O.MS.No. 300 16/05/2019
143 Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019) 19/2019 22/04/2019 Not Required
144 Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 18/2019 10/04/2019 Not Required
145 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 17/2019 10/04/2019 Not Required
146 Seeks to make Second Amendment (2019) to CGST Rules. 16/2019 29/03/2019 G.O.MS.No. 292 29/04/2019
147 Seeks to extend the due date for furnishing FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 15/2019 28/03/2019 Not Required
148 APGST Act, 2017 - Extension of the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the APGST Act, 2017 to Rs. 1.5 crores. 14/2019 07/03/2019 G.O.MS.No. 254 20/03/2019
149 APGST Act, 2017 - Prescribing the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 , on or before the twentieth day of the month succeeding such month. 13/2019 07/03/2019 CCTs Ref. in CCW/GST/74/2015-2 07/03/2019
150 APGST Act, 2017 - Prescribing the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019 till the eleventh day of the month succeeding such month 12/2019 07/03/2019 CCTs Ref. in CCW/GST/74/2015-1 07/03/2019
151 APGST Act, 2017 - Prescribing the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019 till 31st July, 2019 11/2019 07/03/2019 G.O.MS.No. 253 20/03/2019
152 APGST Act, 2017 - Exemption of any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs from registration under the Act. 10/2019 07/03/2019 G.O.MS.No. 252 20/03/2019
153 APGST Act, 2017 - Extension of the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 22.02.2019. 09/2019 20/02/2019 cct's ref. no. ccw/gst/74/2015 20/02/2019
154 Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 08/2019 08/02/2019 Not Required
155 APGST Act, 2017 - Extension of the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018, from 31.01.2019 to 28.02.2019. 07/2019 31/01/2019 Not Required
156 The Andhra Pradesh Goods and Services Tax Act, 2017 - - Amendment to the notification issued in the G.O.Ms. No.566, Dated 24.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of APGST Act, 2017) in the GST Acts 06/2019 29/01/2019 G.O.MS.No. 181 19/02/2019
157 APGST Act, 2017 - alignation of the rates for Composition Scheme with APGST Rules, 2017 05/2019 29/01/2019 G.O.MS.No. 180 19/02/2019
158 Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) 04/2019 29/01/2019 Not Required
159 APGST Rules, 20171 - Amendment of the APGST Rules, 2017 03/2019 29/01/2019 G.O.MS.No. 179 19/02/2019
160 APGST Act, 2017 - Bringing into force the APGST (Amendment) Act, 2018 02/2019 29/01/2019 G.O.MS.No. 178 19/02/2019
161 APGST Act, 2017 - Amendment of the meaning of Advance Authorisation. 01/2019 15/01/2019 G.O.MS.No. 265 04/04/2019
162 Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017 79/2018 31/12/2018 Not Required
163 Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. 78/2018 31/12/2018 Not Required
164 APGST Act, 2017 - Full waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. 77/2018 31/12/2018 G.O.MS.No. 83 31/01/2019
165 APGST Act, 2017 - Specification of the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. 76/2018 31/12/2018 G.O.MS.No. 82 31/01/2019
166 APGST Act, 2017 - Full waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. 75/2018 31/12/2018 G.O.MS.No. 81 31/01/2019
167 APGST Rules - Fourteenth amendment (2018) to the APGST Rules, 2017 . 74/2018 31/12/2018 G.O.MS.No. 80 31/01/2019
168 APGST Act, 2017 - Exemption of supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. 73/2018 31/12/2018 G.O.MS.No. 79 31/01/2019
169 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. 72/2018 31/12/2018 Not Required.
170 APGST Act, 2017 - Extension of the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the tax payers whose aggregate turn over is upto Rs. 1.5 Crores. 71/2018 31/12/2018 G.O.MS.No. 78 31/01/2019
171 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. 70/2018 31/12/2018 CCTs Ref. in CCW/GST/74/2015 06/01/2019
172 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. 69/2018 31/12/2018 CCTs Ref. in CCW/GST/74/2015 06/01/2019
173 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. 68/2018 31/12/2018 CCTs Ref. in CCW/GST/74/2015 06/01/2019
174 The Andhra Pradesh Goods and Services Tax Act, 2017 – Prescription of procedure for obtaining GSTIN by certain tax payers who received provisional IDs but could not complete the migration process – Amendment to Original Notification issued in the G.O.Ms.No.475, Dated 19.9.2018. 67/2018 31/12/2018 G.O.MS.No. 77 31/01/2019
175 Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 66/2018 29/11/2018 Not required by the State to isue
176 Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. 65/2018 29/11/2018 Not required by the State to isue
177 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh till 30th November, 2018. 64/2018 29/11/2018 G.O.MS.No. 20 18/01/2019
178 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. 63/2018 29/11/2018 Not required by the State to isue
179 APGST Act, 2017 - Extension of the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh for the months of September and October, 2018 till 30th November, 2018. 62/2018 29/11/2018 CCTs Ref.in CCW/GST/74/2015 28/11/2018
180 APGST Act, 2017 - Exemption of supply from PSU to PSU from applicability of provisions relating to TDS. 61/2018 05/11/2018 G.O.MS.No. 622 07/12/2018
181 APGST Rules, 2017 - Amendments (Thirteenth Amendment, 2018) to the APGST Rules, 2017. 60/2018 30/10/2018 G.O.MS.No. 621 07/12/2018
182 Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 59/2018 26/10/2018 Not Required to issue.
183 APGST Act, 2017 - Providing taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018. 58/2018 26/10/2018 G.O.MS.No. 620 07/12/2018
184 APGST Act, 2017 - Exemption of the post audit authorities under MoD from TDS compliance. 57/2018 23/10/2018 G.O.MS.No. 619 07/12/2018
185 APGST Act, 2017 - Supersession of the Notification issued in G.O.Ms.No.No 457, Dated . 16.10.2017. 56/2018 23/10/2018 G.O.MS.No. 570 14/11/2018
186 APGST Act, 2017 - Extension of the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. 55/2018 21/10/2018 CCTs Ref. in CCW/GST/74/2015 21/10/2018
187 APGST Act, 2017 - Amendments (Twelfth Amendment, 2018) to the APGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). 54/2018 09/10/2018 G.O.MS.No. 569 14/11/2018
188 APGST Act, 2017 - Amendments (Eleventh Amendment, 2018) to the APGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification issued in the G.O.Ms.No. No. 488, Dated 25.9.2018. 53/2018 09/10/2018 G.O.MS.No. 568 14/11/2018
189 APGST Act, 2017 - Notification of the rate of tax collection at source (TCS) @ 0.5% to be collected by every electronic commerce operator for intra-State taxable supplies 52/2018 20/09/2018 G.O.M.S.No_499 28/09/2018
190 APGST Act, 2017 - Bringing section 52 of the APGST Act (provisions related to TCS) into force w.e.f 01.10.2018. 51/2018 13/09/2018 G.O.MS.No. 477 20/09/2018
191 APGST Act, 2017 - Bringing section 51 of the APGST Act (provisions related to TDS) into force w.e.f 01.10.2018. 50/2018 13/09/2018 G.O.Ms.No.476 20/09/2018
192 APGST Rules, 2017 - Amending of the APGST Rules, 2017 (Tenth Amendment Rules, 2018). 49/2018 13/09/2018 G.O.MS.No. 490 25/09/2018
193 APGST Rules, 2017 - Amendments of the APGST Rules, 2017 (Ninth Amendment, 2018). 48/2018 10/09/2018 G.O.MS.No. 489 25/09/2018
194 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification issued in the G.O.Ms.No. No. 475, Dated 19.9.2018) taxpayers [Amends notf.issued in the CCW/GST/74/2015, Dated 10.8.2018]. 47/2018 10/09/2018 CCTs Ref. in CCWGST/74/2015-3 20/09/2018
195 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification issued in the G.O.Ms.No. No. 475, Dated 19.9.2018) taxpayers [Amends notf.issued in the CCW/GST/74/2015, Dated 15.9.2017 ]. 46/2018 10/09/2018 CCTs Ref. in CCWGST/74/2015-2 20/09/2018
196 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification issued in the G.O.Ms.No. No. 475, Dated 19.9.2018) taxpayers [Amends notf.issued in the CCW/GST/74/2015-4, Dated 08.8.2017 and Amends notf.issued in the CCW/GST/74/2015, Dated 15.11.2017]. 45/2018 10/09/2018 CCTs Ref. in CCW/GST/74/2015-1 20/09/2018
197 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. 44/2018 10/09/2018 Not Required
198 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. 43/2018 10/09/2018 G.O.MS.No. 496 28/09/2018
199 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers 42/2018 04/09/2018 Not required-Rule 40(1)(b) proviso.
200 APGST Act, 2017 - Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6. 41/2018 04/09/2018 G.O.MS.No. 487 25/09/2018
201 Seeks to extend the time limit for making the declaration in FORM GST ITC-04 40/2018 04/09/2018 Not required-Rule 45(3) proviso
202 APGST Rules, 2017 - Amendments (Eighth Amendment, 2018) to the APGST Rules, 2017. 39/2018 04/09/2018 G.O.MS.No. 488 25/09/2018
203 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018. 38/2018 24/08/2018 Not required to issue.
204 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018. 37/2018 24/08/2018 Not required-Section 37(1) third proviso
205 Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 36/2018 24/08/2018 Not required to issue
206 APGST Act, 2017 - Extension of the due date for filing of FORM GSTR-3B for the month of July, 2018 till 24th August, 2018. 35/2018 21/08/2018 CCTs Ref. in CCW/GST/74/2015 21/08/2018
207 APGST Act, 2017 - Prescribing the due dates for filing FORM GSTR-3B for each of the months from July, 2018 to March, 2019 on or before the twentieth day of the month succeeding such month. 34/2018 10/08/2018 CCTs Ref. in CCW/GST/74/2015 10/08/2018
208 APGST Act, 2017 - Prescribing the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019. 33/2018 10/08/2018 G.O.MS.No. 497 28/09/2018
209 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019. 32/2018 10/08/2018 Not required- Section 37(1) third proviso
210 APGST Act, 2017 - Laying down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. 31/2018 06/08/2018 G.O.MS.No. 475 19/09/2018
211 Notification issued to extend the due date for filing of FORM GSTR-6 30/2018 30/07/2018 Not required to issue
212 APGST Rules, 2017 - Amendments (Seventh Amendment, 2018) to the APGST Rules, 2017. 29/2018 06/07/2018 G.O.MS.No. 397 25/07/2018
213 APGST Rules, 2017 - Amendments (Sixth Amendment, 2018) to the APGST Rules, 2017. 28/2018 19/06/2018 G.O.MS.No. 393 23/07/2018
214 APGST Rules, 2017 - Specificagtion of goods which may be disposed off by the proper officer after its seizure. 27/2018 13/06/2018 G.O.MS.No. 392 23/07/2018
215 APGST Rules, 2017 - Amendments (Fifth Amendment, 2018) to the APGST Rules, 2017. 26/2018 13/06/2018 G.O.MS.No. 391 23/07/2018
216 Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018. 25/2018 18/05/2018 Not required to issue
217 APGST Act, 2017 - Notification of NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the APGST Rules, 2017. 24/2018 18/05/2018 CCTs Ref. in CCW/GST/74/2015 28/05/2018
218 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. 23/2018 18/05/2018 Not required to issue
219 "APGST Act, 2017 - Waiver of the late fee for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day o FORM GSTR-3B" 22/2018 14/05/2018 G.O.MS.No. 290 05/06/2018
220 APGST Rules, 2017 - Amendments (Fourth Amendment 2018) to the APGST Rules, 2017. 21/2018 18/04/2018 G.O.MS.No. 208 03/05/2018
221 Extension of due date for filing of application for refund under section 55 by notified agencies. 20/2018 28/03/2018 Not required to issue
222 Extension of date for filing the return in FORM GSTR-6 19/2018 28/03/2018 Not required- Section 39(6)
223 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores 18/2018 28/03/2018 Not required- Section 39(6)
224 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore 17/2018 28/03/2018 Not required- Section 39(6)
225 APGST Act, 2017 - Prescribing the due dates for filing FORM GSTR-3B for the months of April to June, 2018. 16/2018 07/07/2018 CCTs Ref. in CCW/GST/74/2015 27/03/2018
226 APGST Act, 2017 - Notification of the date from which E-Way Bill Rules shall come into force. 15/2018 23/03/2018 G.O.MS.No. 141 29/03/2018
227 APGST Rules, 2017 - Amendment of the APGST Rules, 2017(Third Amendment Rules, 2018). 14/2018 23/03/2018 G.O.MS.No. 161 11/04/2018
228 Rescinding notification No. 06/2018 - CT dated 23.01.2018 13/2018 07/03/2018 Not required to issue by the Sate
229 APGST Rules, 2017 - Amendments (Second Amendment, 2018) to the APGST Rules, 2017 12/2018 07/03/2018 G.O.MS.No. 138 27/03/2018
230 APGST Act, 2017 - Postponement of e-way bill rules from coming into force. 11/2018 02/02/2018 G.O.MS.No. 76 14/02/2018
231 Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund 10/2018 23/01/2018 Not required by the State to issue
232 APGST Act, 2017 - Notification of e-waybill website in supersession of Notification issued in the G.O.Ms.No.225, Dated 22.6.2017. 09/2018 23/01/2018 G.O.MS.No. 87 16/02/2018
233 Extension of date for filing the return in FORM GSTR-6 08/2018 23/01/2018 Not required by the State to issue
234 APGST Act, 2017 - Reduction of late fee in case of delayed filing of FORM GSTR-6 07/2018 23/01/2018 G.O.MS.No. 86 16/02/2018
235 APGST Act, 2017 - Reduction of late fee in case of delayed filing of FORM GSTR-5A 06/2018 23/01/2018 G.O.MS.No. 85 16/02/2018
236 APGST Act, 2017 - Reduction of late fee in case of delayed filing of FORM GSTR-5 05/2018 23/01/2018 G.O.MS.No. 84 16/02/2018
237 APGST Act, 2017 - Reduction of late fee in case of delayed filing of FORM GSTR-1 04/2018 23/01/2018 G.O.MS.No. 83 16/02/2018
238 APGST Rules, 2017 - Amendments (First Amendment, 2018) to the APGST Rules, 2017 03/2018 23/01/2018 G.O.MS.No. 82 16/02/2018
239 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018 02/2018 20/01/2018 Not required by the State to issue
240 APGST Act, 2017 - prescribing effective rate of tax under composition scheme for manufacturers and other suppliers - Amendment to notification issued in the G.O.Ms.No. No. 250, Dated 28.6.2017. 01/2018 01/01/2018 G.O.MS.No. 36 24/01/2018
241 APGST Rules, 2017 - Amenments (Fourteenth Amendment 2017) to the APGST Rules, 2017. 75/2017 29/12/2017 G.O.MS.No. 35 24/01/2018
242 APGST Act, 2017 - Notification of 1st day of February, 2018 as the date from which E-Way Bill Rules shall come into force. 74/2017 29/12/2017 G.O.MS.No. 34 24/01/2018
243 APGST Act, 2017 - Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4. 73/2017 29/12/2017 G.O.MS.No. 33 24/01/2018
244 APGST Act, 2017 - Extension of the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. 72/2017 21/12/2017 CCTs Ref.in CCW/GST/74/2015-3 21/12/2017
245 APGST Act, 2017 - Extension of the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. 71/2017 29/12/2017 G.O.MS.No. 32 24/01/2018
246 APGST Rules, 2017 - Amenments (Fourteenth Amendment 2017) to the APGST Rules, 2017. 70/2017 21/12/2017 G.O.MS.No. 18 10/01/2018
247 APGST Act, 2017 - Extension of the time limit for filing FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a nontaxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the APGST Rules, 2017, till the 31st day of January, 2018 69/2017 21/12/2017 CCTs Ref.in CCW/GST/74/2015-3 21/12/2017
248 APGST Act, 2017 - Extension of the time limit for filing FORM GSTR-5 under sub-section (5) of section 39 of the APGST Act read with rule 63 of the APGST Rules, 2017 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 till the 31st day of January, 2018. 68/2017 21/12/2017 CCTs Ref.in CCW/GST/74/2015 21/12/2017
249 APGST Act, 2017 - Extension of the time limit for filing FORM GST ITC-01 by the registered persons, who have become eligible during the months of July, 2017, August, 2017, September, 2017, October, 2017 and November, 2017 to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the APGST Act, till the 31st day of January, 2018. 67/2017 21/12/2017 CCTs Ref.in CCW/GST/74/2015-1 21/12/2017
250 APGST Act, 2017 - Exemption of all taxpayers from payment of tax on advances received in case of supply of goods 66/2017 15/11/2017 G.O.Ms.No.567 24/11/2017
251 APGST Act, 2017 - Exemption of suppliers of services through an e-commerce platform from obtaining compulsory registration 65/2017 15/11/2017 G.O.Ms.No.566 24/11/2017
252 APGST Act, 2017 - Limitation of the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards 64/2017 15/11/2017 G.O.Ms.No.565 24/11/2017
253 APGST Act, 2017 - Extension of the due date for submission of details in FORM GST-ITC-04 till 31st day of December, 2017. 63/2017 15/11/2017 G.O.Ms.No.564 24/11/2017
254 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 till the 31st day of December, 2017 62/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015-5 15/11/2017
255 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 till the 15th day of December, 2017 till the 11th day of December, 2017. 61/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015-4 15/11/2017
256 APGST Act, 2017 - Extension of the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 till the 11th day of December, 2017. 60/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015-3 15/11/2017
257 APGST Act, 2017 - Extension of the time limit for filing of FORM GSTR-4 the 24thday of December, 2017. 59/2017 15/11/2017 G.O.Ms.No.563 24/11/2017
258 APGST Act, 2017 - Extension of the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores 58/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015 15/11/2017
259 APGST Act, 2017 - Prescribing the quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore 57/2017 15/11/2017 G.O.Ms.No.562 24/11/2017
260 APGST Act, 2017 - Making mandate the furnishing of return in FORM GSTR-3B till March, 2018 56/2017 15/11/2017 CCTs Ref.in CCW/GST/74/2015 15/11/2017
261 APGST Rules, 2017 - Amenments (Twelfth Amendment 2017) to the APGST Rules, 2017. 55/2017 15/11/2017 G.O.MS.No. 581 08/12/2017
262 Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 54/2017 30/10/2017 Not Required
263 Seeks to extend the due date for submission of details in FORM GST-ITC-04 53/2017 28/10/2017 Not required
264 Seeks to extend the due date for submission of details in FORM GST-ITC-01 52/2017 28/10/2017 Not Required
265 APGST Rules, 2017 - Amenments (Eleventh Amendment 2017) to the APGST Rules, 2017. 51/2017 28/10/2017 G.O.Ms.No.559 24/11/2017
266 APGST Act, 2017 - Waiver of the late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 50/2017 24/10/2017 G.O.Ms.No.560 24/11/2017
267 APGST Act, 2017 - Notification of the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the APGST rules, 2017 49/2017 18/10/2017 G.O.MS.No. 497 03/11/2017
268 APGST Act, 2017 - Notiication of certain supplies as deemed exports under section 147 of the APGST Act, 2017 . 48/2017 18/10/2017 G.O.MS.No. 496 03/11/2017
269 APGST Rules, 2017 - Amenments (Tenth Amendment 2017) to the APGST Rules, 2017. 47/2017 18/10/2017 G.O.MS.No. 495 03/11/2017
270 The Andhra Pradesh Goods and Services Tax Act, 2017 – Increasing turnover limit for composition suppliers – Notification . 46/2017 13/10/2017 G.O.MS.No. 489 31/10/2017
271 APGST Rules, 2017 - Amenments (Ninth Amendment 2017) to the APGST Rules, 2017. 45/2017 13/10/2017 G.O.MS.No. 488 31/10/2017
272 "APGST Act, 2017 - Extension of the time limit for submission of FORM GST ITC-01 by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017." 44/2017 13/10/2017 CCTs Ref.in CCW/GST/74/2015 13/10/2017
273 APGST Act, 2017 - Extension of the time limit for filing of FORM GSTR-6 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017. 43/2017 13/10/2017 CCTs Ref.in CCW/GST/74/2015-1 13/10/2017
274 APGST Act, 2017 - Extension of the time limit for filing of FORM GSTR-5A A for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the APGST Rules, 2017, till the 20th day of November, 2017. 42/2017 13/10/2017 CCTs Ref.in CCW/GST/74/2015-1 13/10/2017
275 "APGST Act, 2017 - Extension of the time limit for filing of FORM GSTR-4 for the quarter July to September, 2017 till the 15th day of November, 2017." 41/2017 13/10/2017 CCTs Ref.in CCW/GST/74/2015-2 04/10/2017
276 APGST Act, 2017 - Making payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores 40/2017 13/10/2017 G.O.MS.No. 487 31/10/2017
277 APGST Act, 2017 - Cross-empower State Tax officers for processing and grant of refund 39/2017 13/10/2017 G.O.MS.No. 486 13/10/2017
278 APGST Act, 2017 - Amendment to the notification issued in the G.O.Ms.No.457, Dated 16.10.2017 so as to add certain items to the list of “handicrafts goods” 38/2017 13/10/2017 G.O.MS.No. 485 31/10/2017
279 APGST Act, 2017 - Extension of facility of LUT to all exporters issued 37/2017 15/09/2017 CCTs Ref.in CCW/GST/74/2015-1 15/09/2017
280 APGST Rules, 2017 - Amenments (Eighth Amendment 2017) to the APGST Rules, 2017. 36/2017 29/09/2017 G.O.MS.No. 484 31/10/2017
281 APGST Act, 2017 - Extension of the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. 35/2017 15/09/2017 CCTs Ref. in CCW/GST/74/2015 15/09/2017
282 APGST Rules, 2017 - Amenments (Seventh Amendment 2017) to the APGST Rules, 2017. 34/2017 15/09/2017 G.O.MS.No. 459 16/10/2017
283 APGST Act, 2017 - Notification of section 51 of the APGST Act, 2017 for TDS coming in to force w.e.f . the 18th day of September, 2017 33/2017 15/09/2017 G.O.MS.No. 458 16/10/2017
284 APGST Act, 2017 - Granting of exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. 32/2017 15/09/2017 G.O.MS.No. 457 16/10/2017
285 APGST Act, 2017 - Laying down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. 31/2017 11/09/2017 CCTs Ref. in CCW/GST/74/2015-2 11/09/2017
286 Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. 30/2017 11/09/2017 Not required to issue.
287 APGST Act, 2017 - Extension of the due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. 29/2017 05/09/2017 CCTs Ref. in CCW/GST/74/2015 05/09/2017
288 APGST Act, 2017 - waiver of the late fee for late filing of FORM GSTR-3B, for the month of July 28/2017 01/09/2017 G.O.MS.No. 456 16/10/2017
289 APGST Rules, 2017 - Amenments (Sixth Amendment 2017) to the APGST Rules, 2017. 27/2017 30/08/2017 G.O.MS.No. 417 19/09/2017
290 APGST Act, 2017 - Extension of the time period for filing of details in FORM GSTR-6 for months of July & August. 26/2017 28/08/2017 CCTs Ref. in CCW/GST/74/2015 30/08/2017
291 APGST Act, 2017 - Extension of time period for filing of details in FORM GSTR-5A for month of July till 15th day of September, 2017 25/2017 28/08/2017 CCTs Ref. in CCW/GST/74/2015 29/08/2017
292 APGST Act, 2017 - Further extension of the date for filing of return in FORM GSTR-3B for the month of July, 2017. 24/2017 23/08/2017 CCTs Ref. in CCW/GST/74/2015 21/08/2017
293 APGST Act, 2017 - Notification of the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 23/2017 21/08/2017 CCTs Ref. in CCW/GST/74/2015-1 23/08/2017
294 APGST Rules, 2017 - Amenments (Fifth Amendment 2017) to the APGST Rules, 2017. 22/2017 17/08/2017 G.O.Ms.No.382 22/08/2017
295 APGST Act, 2017 - Specification of the date for filing of GSTR-3B for months of July and August before the 20th August, 2017 and 20th September, 2017 respectively. 21/2017 08/08/2017 CCTs Ref. in CCW/GST/74/2015-3 08/08/2017
296 APGST Act, 2017 - Extension of the time period for filing of details in FORM GSTR-3 for months of July and August, 2017. 20/2017 08/08/2017 CCTs Ref. in CCW/GST/74/2015-4 08/08/2017
297 APGST Act, 2017 - Extension of the time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August, 2017. 19/2017 08/08/2017 CCTs Ref. in CCW/GST/74/2015-4 05/09/2017
298 APGST Act, 2017 - Extension of the time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August, 2017. 18/2017 08/08/2017 CCTs Ref. in CCW/GST/74/2015-1 08/08/2017
299 APGST Rules, 2017 - Amenments (Fourth Amendment 2017) to the APGST Rules, 2017. 17/2017 27/07/2017 G.O.MS.No. 375 08/08/2017
300 APGST Rules, 2017 - Specification of Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax. 16/2017 07/07/2017 CCTs Ref. in CCW/74/2015 21/07/2017
301 APGST Rules, 2017 - Amenments (Third Amendment 2017) to the APGST Rules, 2017. 15/2017 01/07/2017 G.O.MS.No. 288 12/07/2017
302 APGST Act, 2017 - Ordersd of the CCST appointing Proper Officers for various functions referred to in the APGST Act, 2017. 14/2017 01/07/2017 CCT’s Ref. No. CCW/GST/74/2015-A 30/06/2017
303 APGST Act, 2017 - Seeks to prescribe rate of interest under APGST Act, 2017 13/2017 28/06/2017 G.O.MS.No. 263 29/06/2017
304 APGST Act, 2017 - Notification of the number of HSN digits required on tax invoice. 12/2017 28/06/2017 CCT’s Ref. No. CCW/GST/74/2015-A-1 30/06/2017
305 APGST Rules, 2017 - Modes of verification under CGST Rules, 2017 - Amendment to CCST Proceedings No.CCW/GST/74/2015-A-3, Dated 30.6.2017. 11/2017 28/06/2017 CCTs Ref. in CCW/74/2015 11/07/2017
306 APGST Rules, 2017 - Amendment of APGST Rules issued in G.O.Ms.No.227, Dated 22.6.2017. 10/2017 28/06/2017 G.O.Ms.No. 275 30/06/2017
307 APGST Act, 2017 - Bringing into force certain sections of the APGST Act, 2017 w.e.f 01.07.2017 09/2017 28/06/2017 G.O.MS.No. 254 29/06/2017
308 APGST Act, 2017 - Notification of the turnover limit for Composition Levy under Section 10 of the APGST Act, 2017. 08/2017 27/06/2017 G.O.Ms No.250 28/06/2017
309 APGST Act, 2017 - Amendment of APGST Rules, 2017 issued in G.O.Ms.No.227, Dated 22.6.2017. 07/2017 27/06/2017 G.O.MS.No. 268 29/06/2017
310 APGST Rules, 2017 - Modes of verification under APGST Rules, 2017 06/2017 19/06/2017 CCT’s Ref. No. CCW/GST/74/2015-A-3 30/06/2017
311 APGST Act. 2017 - Exemption of persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis. 05/2017 19/06/2017 G.O.MS.No. 226 22/06/2017
312 APGST Act, 2017 (Act No.16 of 2017) - Section 146 of the Ac t -Notification of the Common Goods and Services Tax Electronic Portal. 04/2017 19/06/2017 G.O.MS.No. 225 22/06/2017
313 APGST Rules - Notification of the APGST Rules, 2017 on registration and composition levy 03/2017 19/06/2017 G.O.MS.No. 227 22/06/2017
314 APGST Act, 2017 - Appointing the Officers functioning under the Andhra Pradesh Value Added Tax Act, 2005 (Act No. 5 of 2005) with new designations under Section 3 of Andhra Pradesh Goods and Services Tax Act, 2017 (Act. No. 16 of 2017). 02/2017 19/06/2017 G.O.MS.No. 248 28/06/2017
315 APGST Act, 2017 - Bringing certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 01/2017 28/06/2017 G.O.Ms.No.258 29/06/2017
 
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