The Department of Commercial Taxes (Revenue), Govt. of Andhra Pradesh on March 13, 2025, issued the Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2024, to further amend the Andhra Pradesh Goods and Services Tax Rules, 2017.
This shall come into force from October 08, 2025.
The following has been stated namely: -
• In rule 36, sub-rule (3), after the words "suppression of facts", the words and figures shall be inserted namely:- "under section 74".
• In rule 16, after clause(s), the second proviso shall be omitted with effect from November 01, 2024.
• In rule 16, the third proviso, for the words "Provided also that in the case of” the words shall be substituted with:- "Provided further that in the case of”.
• After rule 47, a new rule shall be inserted namely:- "47A. The time limit for issuing tax invoices in cases where the recipient is required to issue an invoice.- Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be.".
Detailed notification is attached below.
[Notification no. 162]
