Extension of time to opt for old-rate GST with ITC: deadline shifted from 10th to 20th. The Government amends G.O.Ms.No.259 by substituting the figures and letters '10th' with '20th' in the Table at serial number 3 (items (ie) and (if)), column (5), and in Annexure IV, thereby extending the filing deadline for opting to pay tax at the old rates with input tax credit; the amendment is made under the Andhra Pradesh Goods and Services Tax Act, 2017 on GST Council recommendations.