The Government of Andhra Pradesh on November 16, 2023, published the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023 to further amend the Andhra Pradesh Goods and Services Tax Rules 2017.
The following has been amended namely: -
• In rule 8 which states “Application for registration” for sub-rule (I), the following sub-rule shall be substituted, namely: -
"(I) Every person who is liable to be registered under sub-section (I) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant"), except-
(i) a non-resident taxable person.
(ii) a person required to deduct tax at source under section 51
(iii) a person required to collect tax at source under section 52
(iv) 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 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
• In rule 14 which states “Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient”
(i) in the heading, after the words "online recipient" the letters and words "or to a person supplying online money gaming from a place outside India to a person in India" shall be inserted
(ii) in sub-rule (1), after the words "online recipient" the letters and words "or any person supplying online money gaming from a place outside India to a person in India" shall be inserted.
This shall come into force on October 01, 2023
[Notification No. G.O.Ms.No.550]
