The Andhra Pradesh Goods and Services Tax Act, 2017

In force 174 sections Andhra Pradesh

Act 16 of 2017

Preamble

THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 ARRANGEMENT OF SECTIONS (ACT No.16 of 2017) SECTIONS CHAPTER I PRELIMINARY 1. Short title, extent and commencement 2. Definitions CHAPTER II ADMINISTRATION 3. Officers under this Act 4. Appointment of officers 5. Powers of officers 6. Authorization of officers of central tax as proper officer in certain circumstances CHAPTER III LEVY AND COLLECTION OF TAX 7. Scope of supply 8. Tax liability on composite and mixed supplies 9. Levy and collection 10. Composition levy 11. Power to grant exemption from tax CHAPTER IV TIME AND VALUE OF SUPPLY 12. Time of supply of goods 13. Time of supply of services 14. Change in rate of tax in respect of supply of goods or services 15. Value of taxable supply CHAPTER V INPUT TAX CREDIT 16. Eligibility and conditions for taking input tax credit 17. Apportionment of credit and blocked credits 18. Availability of credit in special circumstances 19. Taking input tax credit in respect of inputs sent for job work and capital goods 20. Manner of distribution of credit by Input Service Distributor 21. Manner of recovery of credit distributed in excess CHAPTER -VI REGISTRATION 22. Persons liable for registration 23. Persons not liable for registration 24. Compulsory registration in certain cases 25. Procedure for Registration 26. Deemed Registration 27. Special provisions relating to casual taxable person and non- resident taxable person 28. Amendment of registration 29. Cancellation of Registration 30. Revocation of cancellation of registration CHAPTER - VII TAX INVOICE, CREDIT AND DEBIT NOTES 31. Tax invoice 32. Prohibition on un authorised collection of tax 33. Amount of tax to be indicated in tax invoice and other documents 34. Credit and debit notes CHAPTER VIII ACCOUNTS AND RECORDS 35. Accounts and other records 36. Period of retention of accounts CHAPTER -IX RETURNS 37. Furnishing details of outward supplies 38. Furnishing details of inward supplies 39. Furnishing of Returns 40. First Return 41. Claim of input tax credit and provisional acceptance thereof 42. Matching, reversal and reclaim of input tax 43. Matching, reversal and reclaim of reduction in output tax liability 44. Annual return 45. Final return 46. Notice to return defaulters 47. Levy of late fee 48. Goods and services tax practitioners CHAPTER -X PAYMENT OF TAX 49. Payment of tax, interest, penalty and other amounts 50. Interest on delayed payment of tax 51. Tax deduction at source 52. Collection of tax at source 53. Transfer of input tax credit CHAPTER XI REFUNDS 54. Refund of tax 55. Refund in certain cases 56. Interest on delayed refunds 57. Consumer Welfare Fund 58. Utilisation of Fund diaCode CHAPTER - XII ASSESSMENT 59. Self-Assessment 60. Provisional Assessment 61. Scrutiny of returns 62. Assessment of non-filers of returns 63. Assessment of unregistered persons 64. Summary assessment in certain special cases CHAPTER XIII AUDIT 65. Audit by tax authorities 66. Special Audit CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST 67. Power of inspection, search and seizure 68. Inspection of goods in movement 69. Power to arrest 70. Power to summon persons to give evidence and produce documents 71. Access to business premises 72. Officers to assist proper officers CHAPTER XV DEMANDS AND RECOVERY 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement of facts 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts 75. General provisions relating to determination of tax 76. Tax collected but not paid to Government 77. Tax wrongfully collected and paid to ACoCentral Government or State Government 78. Initiation of recovery proceedings 79. Recovery of tax 80. Payment of tax and other amount in instalments 81. Transfer of property to b

Sections

Type to filter. 174 sections.

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 174 sections of this Act has its own page. This page is not a substitute for legal advice.