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of <h1>Andhra Pradesh GST Rules Amended: Rule 89 and 96A Revised for Refunds, FORM GST RFD-01 Updated for Exports.</h1> The Andhra Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017, effective from October 18, 2017, introduces modifications to the Andhra Pradesh GST Rules, 2017. Amendments include changes to rule 89, allowing either the recipient or supplier of deemed export supplies to file for refunds, contingent on specific conditions. Rule 96A is adjusted to permit extensions of the refund application period by the Chief Commissioner. Additionally, updates to FORM GST RFD-01 involve revisions to Statement-2 and Statement-4, detailing refund types for exports of services with tax payment and supplies to SEZ units or developers, respectively.
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