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of <h1>Andhra Pradesh GST Rules 2020: Aadhaar Needed for Registration, Extended Processing Time, New Compliance for Returns.</h1> The Andhra Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2020, effective from December 22, 2020, introduce several changes to the GST registration and compliance process. Key amendments include mandatory Aadhaar authentication or biometric verification for registration, extending the period for application processing from three to seven days, and allowing physical verification of business premises in certain cases. The rules also address input tax credit violations, discrepancies in tax returns, and impose restrictions on the use of electronic credit ledgers. Additionally, the amendments specify conditions for the suspension and cancellation of GST registration and outline new compliance requirements for filing returns.
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