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Andhra Pradesh Goods and Services Tax Act, 2017

The Andhra Pradesh Goods and Services Tax Act, 2017

Tax2017179 of 180 sections available

The Andhra Pradesh Goods and Services Tax Act, 2017 provides the legal framework for levying and collecting tax on intra-state supplies of goods and services within Andhra Pradesh. It applies to businesses, traders, manufacturers, and service providers operating in the state, establishing rules for tax rates, composition schemes, exemptions, and the timing of tax liability. By replacing multiple indirect taxes with a unified tax system, this law simplifies business compliance, reduces double taxation, and ensures a streamlined revenue collection mechanism that benefits both taxpayers and the state government.

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  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Officers under this Act
  4. 4. Appointment of officers
  5. 5. Powers of officers
  6. 6. Authorization of officers of central tax as proper officer in certain circumstances
  7. 7. Scope of supply
  8. 8. Tax liability on composite and mixed supplies- The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:
  9. 9. Levy and collection- (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Andhra
  10. 10. Composition levy- (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of
  11. 11. Power to grant exemption from tax- (1) Where the Government is satisfied that it is necessary in the public interest so
  12. 12. Time of supply of goods- (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.
  13. 13. Time of supply of services- (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with of the provisions of this section.
  14. 14. Change in rate of tax in respect of supply of goods or servicesNotwithstanding anything contained in section 12 or
  15. 15. Value of taxable supply- (1) The value of a supply of goods or services or both shall be the transaction value, which
  16. 16. Eligibility and conditions for taking input tax credit-
  17. 17. Apportionment of credit and blocked credits-
  18. 18. Availability of credit in special circumstances-
  19. 19. Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may
  20. 20. Explanation:- For the purpose of this section, “principal” means the person referred to in section 143.
  21. 21. Manner of recovery of credit distributed in excess-
  22. 22. Persons liable for registration- (1) Every supplier making a taxable supply of goods or services or both in the State
  23. 23. Persons not liable for registration- (1) The following persons shall not be liable to registration, namely,-
  24. 24. Compulsory registration in certain cases
  25. 25. Procedure for Registration- (1) Every person who is liable to be registered under section 22 or section 24 shall apply
  26. 26. Deemed Registration- (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act, 2017 (Act No.12 of
  27. 27. Special provisions relating to casual taxable person and non-resident taxable person- (1) The certificate of
  28. 28. Amendment of registration- (1) Every registered person and a person to whom a Unique Identity Number has been assigned
  29. 29. Cancellation 1[or suspension] of Registration- (1) The proper officer may, either on his own motion or on an
  30. 30. Revocation of cancellation of registration- (1) Subject to such conditions as may be prescribed, any registered person,
  31. 31. Tax invoice- (1) A registered person supplying taxable goods shall, before or at the time of,-
  32. 32. Explanation:- For the purposes of this section, the expression “tax invoice” shall include any revised invoice issued by the supplier in respect of a supply made earlier.
  33. 33. Amount of tax to be indicated in tax invoice and other documentsNotwithstanding anything contained
  34. 34. Credit and debit notes- (1) 1[Where one or more tax invoices] have been issued for supply of any goods or services or
  35. 35. Accounts and other records- (1) Every registered person shall keep and maintain, at his principal place of business, as
  36. 36. Period of retention of accounts
  37. 37. Furnishing details of outward supplies - (1) Every registered person, other than an Input Service Distributor, a
  38. 38. Furnishing details of inward supplies- (1) Every registered person, other than an Input Service Distributor or a
  39. 39. Furnishing of Returns- (1) Every registered person, other than an Input Service Distributor or a non-resident taxable
  40. 40. First Return
  41. 41. Claim of input tax credit and provisional acceptance thereof-
  42. 42. Matching, reversal and reclaim of input tax - (1) The details of every inward supply furnished by a registered person
  43. 43. Matching, reversal and reclaim of reduction in output tax liability-
  44. 43A. Procedure for furnishing return and availing input tax credit - (1) Notwithstanding anything contained in sub-section
  45. 44. Annual return- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section
  46. 45. Final return
  47. 46. Notice to return defaulters
  48. 47. Levy of late fee- (1) Any registered person who fails to furnish the details of outward or inward supplies required
  49. 48. Goods and services tax practitioners- (1) The manner of approval of goods and services tax practitioners, their
  50. 49. Payment of tax, interest, penalty and other amounts-
  51. 49A. Utilisation of input tax credit
  52. 49B. Order of utilization of input tax credit
  53. 50. Interest on delayed payment of tax- (1) Every person who is liable to pay tax in accordance with the provisions of this
  54. 51. Tax deduction at source- (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,-
  55. 52. Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.
  56. 53. Transfer of input tax credit
  57. 54. Refund of tax- (1) Any person claiming refund of any tax and interest paid on such tax or any other amount paid by him, may make an application
  58. 55. Refund in certain cases
  59. 56. Interest on delayed refunds
  60. 57. Consumer Welfare Fund- The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,-
  61. 58. Utilisation of Fund- (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed.
  62. 59. Self
  63. 60. Provisional Assessment- (1) Subject to the provisions of sub-section (2), where the taxable person is unable to
  64. 61. Scrutiny of returns- (1) The proper officer may scrutinize the return and related particulars furnished by the
  65. 62. Assessment of non-filers of returns- (1) Notwithstanding anything to the contrary contained in section 73 or section 74
  66. 63. Assessment of unregistered persons
  67. 64. Summary assessment in certain special cases- (1) The proper officer may, on any evidence showing a tax liability of a
  68. 65. Audit by tax authorities- (1) The Chief Commissioner or any officer authorised by him, by way of a general or a
  69. 66. Special Audit- (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer
  70. 67. Power of inspection, search and seizure- (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–
  71. 68. Inspection of goods in movement- (1) The Government may require the person in charge of a conveyance carrying any
  72. 69. Power of arrest- (1) Where the Chief Commissioner has reasons to believe that any person has committed any offence
  73. 70. Power to summon persons to give evidence and produce documents-
  74. 71. Supply of Goods SCHEDULE III
  75. 72. Officers to assist proper officers- (1) All officers of Police, Railways, Customs, and those engaged in the collection
  76. 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for
  77. 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by
  78. 75. General provisions relating to determination of tax-
  79. 76. Tax collected but not paid to Government- (1) Notwithstanding anything to the contrary contained in any order or
  80. 77. Tax wrongfully collected and paid to Central Government or State Government-
  81. 78. Initiation of recovery proceedings
  82. 79. Recovery of tax-
  83. 80. Payment of tax and other amount in instalments
  84. 81. Transfer of property to be void in certain cases- Where a person, after any amount has become due from him, creates a charge on or parts with the
  85. 82. Tax to be first charge on property
  86. 83. Provisional attachment to protect revenue in certain cases-
  87. 84. Continuation and validation of certain recovery proceedings-
  88. 85. Liability in case of transfer of business -
  89. 86. Liability of agent and principalWhere an agent supplies or receives any taxable goods on behalf of his
  90. 87. Liability in case of amalgamation or merger of companies-
  91. 88. Liability in case of company in liquidation-
  92. 89. Liability of directors of private company- (1) Notwithstanding
  93. 90. Provided that nothing contained in this sub-section shall apply to any personal penalty imposed on such director.
  94. 91. Liability of guardians, trustees etcWhere the business in respect of which any tax, interest or penalty
  95. 92. Liability of Court of Wards etc-
  96. 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases- (1) Save as otherwise provided
  97. 94. Liability in other cases-(1) Where a taxable person is a firm or an association of persons or a Hindu undivided family
  98. 95. Definitions - In this Chapter, unless the context otherwise requires,–
  99. 96. Constitution of Authority for Advance Ruling-
  100. 97. Application for advance ruling-
  101. 98. Procedure on receipt of application-
  102. 99. Constitution of Appellate Authority for Advance Ruling-
  103. 100. Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in
  104. 101. Orders of Appellate Authority-
  105. 102. Rectification of advance ruling-
  106. 103. Applicability of advance ruling-
  107. 104. Advance ruling to be void in certain circumstances-
  108. 105. Powers of Authority and Appellate Authority-
  109. 106. Procedure of Authority and Appellate AuthorityThe Authority or the Appellate Authority shall, subject to the provisions
  110. 107. Appeals to Appellate Authority-
  111. 108. Powers of Revisional Authority-
  112. 109. Appellate Tribunal and Benches thereof-
  113. 111. Procedure before Appellate Tribunal-
  114. 112. Appeals to Appellate Tribunal-
  115. 113. Orders of Appellate Tribunal-
  116. 114. Financial and administrative powers of State President-
  117. 115. Interest on refund of amount paid for admission of appeal-
  118. 116. Appearance by authorised representative-
  119. 117. Appeal to High Court-
  120. 118. Appeal to Supreme Court-
  121. 119. Sums due to be Paid Notwithstanding appeal etc.,-
  122. 120. Appeal not to be filed in certain cases-
  123. 121. Non Appealable decisions and orders-
  124. 122. Penalty for certain offences - (1) Where a taxable person who:-
  125. 123. Penalty for failure To furnish information return-
  126. 124. Provided that the penalty imposed under this section shall not exceed five thousand rupees.
  127. 125. General Penalty-
  128. 126. General disciplines related penalty-
  129. 127. Power to impose penalty in certain cases-
  130. 128. Power to waive penalty or fee or both-
  131. 129. Council.
  132. 130. Confiscation of goods or conveyances and levy of penalty-
  133. 131. Confiscation or penalty not to interfere with other punishmentsWithout prejudice to the provisions contained in the Code of Criminal
  134. 132. Punishment for certain offences- (1) Whoever commits any of the following offences, namely:-
  135. 133. Liability of officers and certain other persons- (1) Where any person engaged in connection with the collection of
  136. 134. Cognizance of offences-
  137. 135. Presumption of culpable mental state-
  138. 136. Relevancy of statements under certain circumstances-
  139. 137. Offences by Companies-
  140. 138. Compounding of offences-
  141. 139. Migration of existing taxpayers-
  142. 140. Transitional arrangements for input tax credit- (1) A registered person, other than a person opting to pay tax under
  143. 141. Transitional provisions relating to job work-
  144. 142. Miscellaneous transitional provisions- (1) Where any goods on which tax, if any, had been paid under the existing law
  145. 143. Job work procedure- (1) A registered person (hereafter in this section referred to as the “principal”) may, under
  146. 144. Explanation:- For the purpose of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker.
  147. 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence- (1)
  148. 146. Common Portal-
  149. 147. Deemed Exports-
  150. 148. Special Procedure for certain processes-
  151. 149. Goods and services tax compliance rating-
  152. 150. Obligation to furnish information return-
  153. 151. Power to collect statistics- (1)The Chief Commissioner may, if he considers that it is necessary so to do, by
  154. 152. Bar on disclosure of information required under section 151-
  155. 153. Taking assistance from an expert- Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity
  156. 154. Power to take samples
  157. 155. Burden of Proof
  158. 156. Persons deemed to be public servants
  159. 157. Protection of action taken under this Act- (1) No suit, prosecution or other legal proceedings shall lie against the
  160. 158. Disclosure of information by a public servant-
  161. 159. Publication of information respecting persons in certain cases- (1) If the Chief Commissioner, or any other officer
  162. 160. Assessment proceedings, etc., not to be invalid on certain grounds- (1) No assessment, re-assessment, adjudication,
  163. 161. Rectification of errors apparent on the face ofrecord-
  164. 162. Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.
  165. 163. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question
  166. 164. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.
  167. 165. Power to make regulations-
  168. 166. Laying of rules, regulations and notifications-
  169. 167. Delegation of power -
  170. 168. Power to issue instructions or directions-
  171. 169. Service of notice in certain circumstances-
  172. 170. Rounding off of tax etc.,-
  173. 171. Anti-profiteering Measure-
  174. 172. Removal of difficulties-
  175. 173. Amendment of certain Acts- Save as otherwise provided in this Act, on and from the date of commencement of this Act,-
  176. 174. Repeal and saving- (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act.
  177. I. [See Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
  178. II. [See Section 7] ACTIVITIES 2[OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
  179. III. [See Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

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