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of <h1>Andhra Pradesh GST Rules Amended: Aadhaar Required for Registration, New Audit & Refund Rules Effective March 2020.</h1> The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2020 introduces several amendments to the Andhra Pradesh GST Rules, 2017. Key changes include mandatory Aadhaar authentication for registration applications starting April 1, 2020, with provisions for physical verification if authentication fails. Amendments also address input tax credit on capital goods, requiring audits for businesses with a turnover exceeding five crore rupees for the financial year 2018-2019. New rules for refund processes, including recovery of refunds for unutilized input tax credit if export proceeds are not realized, have been added. These rules are effective from March 23, 2020.
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