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<h1>Andhra Pradesh GST Update: Non-Composition Levy Dealers Must Pay State Tax on Outward Supplies as per Section 14.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, notifies registered persons who did not choose the composition levy under section 10 as those required to pay state tax on the outward supply of goods at the time of supply. This notification supersedes the previous G.O.Ms No.487 and applies to situations under section 14 of the Act. These registered persons must submit details and returns as per Chapter IX of the Act and adhere to the specified tax payment schedule.