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<h1>Andhra Pradesh GST Amendment: New Rule 59 Requires GSTR-3B Filing Before GSTR-1 for Last Two Months.</h1> The Government of Andhra Pradesh has issued the Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2021, effective from January 1, 2021, under the Andhra Pradesh Goods and Services Tax Act, 2017. The amendment introduces a new sub-rule to Rule 59, stipulating that registered persons cannot submit details of outward supplies in FORM GSTR-1 if they have not filed the FORM GSTR-3B return for the preceding two months or tax period. Additionally, those restricted under Rule 86B from using electronic credit ledger funds beyond 99% of tax liability must also comply with this requirement.