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of <h1>Andhra Pradesh Updates GST Rules: Extends Rule 3(3A), Revises Rule 7 Tax Rates, Introduces Rule 31A for Lotteries.</h1> The Andhra Pradesh Government issued the Fifteenth Amendment to the Goods and Services Tax Rules, 2018, effective from January 23, 2018. Key changes include extending the period in rule 3(3A) from ninety to one hundred and eighty days, and revising tax rates in rule 7. Rule 31A was introduced to define the value of supply for lotteries, betting, gambling, and horse racing. Amendments also cover e-way bill requirements, refund processes, and the introduction of new forms for GST compliance. These changes aim to streamline GST procedures and enhance tax administration within Andhra Pradesh.
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