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of <h1>Andhra Pradesh Updates GST Rules: Changes to HSN Codes, Nil Returns via SMS, Audit for Turnovers Over Rs. 5 Crore.</h1> The Andhra Pradesh Government issued the Twelfth Amendment to the Goods and Services Tax (GST) Rules, 2017, effective from October 15, 2020. Key changes include modifications to rule 46 regarding the Harmonised System of Nomenclature (HSN) codes, allowing electronic filing of Nil returns via SMS, and updating audit requirements for turnovers exceeding five crore rupees for FY 2018-2019 and 2019-2020. Amendments also address the period during which certain restrictions do not apply, specify changes in forms GSTR-1, GSTR-2A, GSTR-5, and GSTR-9, and update instructions for filing returns and statements.
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