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<h1>Andhra Pradesh GST Rules Amended: Input Tax Credit Cap Reduced, New Restrictions on Electronic Credit Ledger Use u/r 86A.</h1> The Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2019, effective from December 26, 2019, amend the Andhra Pradesh GST Rules, 2017. Key changes include the reduction of the input tax credit cap from 20% to 10% under rule 36(4) from January 1, 2020. A new rule, 86A, introduces conditions for using the electronic credit ledger, allowing the Chief Commissioner or authorized officers to restrict the use of fraudulently availed or ineligible input tax credits. Restrictions can last up to one year. Additionally, rule 138E is amended to include a clause regarding non-filing of outward supply statements for two months or quarters.